Required Reporting Due Dates for Not-for-Profit Organizations

Report to File

Report Description

Report Due Dates

Form 990, 990EZ, 990T

IRS Annual Information Returns

15th Day of 5th month following the end of organization’s fiscal year

AG 990-IL

State Attorney General’s Office Annual Information Return

End of the 6th month following the end of organization’s fiscal year

Annual Report

Secretary of State

1st Day of the month in which organization was originally incorporated

IRS Form 941

Employers Quarterly Federal Tax Return

1st Quarter - April 30

2nd Quarter - July 31

3rd Quarter - October 31

4th Quarter - January 31

Form IL-941

Employer’s Quarterly Illinois Withholding Tax Return

1st Quarter - April 30

2nd Quarter - July 31

3rd Quarter - October 31

4th Quarter - January 31

UI-3/40

State Department of Employment Security Employer’s Contribution and Wage Report

1st Quarter - April 30

2nd Quarter - July 31

3rd Quarter - October 31

4th Quarter - January 31

W-2

Wage and Tax Statement

January 31 - to each employee

W-3

Transmittal of Wage and Tax Statements to Social Security Administration

February 28

IL W-3

State Transmittal of Wage and Tax Statements

February 28

1099-Misc

Miscellaneous Income (Independent Contractors paid more than $600)

January 31 - to each independent contractor

1096

Annual Summary and Tramittal of U.S. Information Returns

February 28

Report to File

Report Description

Report Due Dates

IRS Form 8109

Federal Withholding and FICA Deposit Coupons

Monthly Depositor - 15th of following month

Semiweekly Depositor -

Pay Day on Weds.- Fri.: Deposit by following Weds.

Pay Day on Sat. - Tues.: Deposit by following Fri.

IL-501 Coupon

State Withholding Deposit Coupon

Accumulated Taxes < $500:

Months 1 & 2: Carry over to the following month

Month 3: Pay with IL941 by the end of the month following the quarter

Accumulated Taxes > $500 < $1,000:

Months 1 &2: Deposit by the 15th of the following month

Month 3: Pay with IL941 by the end of the month following the quarter

If more than $1,000 is withheld by the 7th, 15th, 22nd or last day of any month:   Deposit within 3 banking days