BENEFIT PLAN DEADLINE (12/31 year end): Summary of Material Modifications (SMM) or Summary Plan Description (SPD) must be distributed within 210 days after the end of the plan year when a plan’s provisions have material changes  Corrective distribution for failed ADP/ACP without 10% excise tax (EACA only)  For additional information on these deadlines or our employee … Continued

ALL EMPLOYERS WITH EMPLOYEE BENEFIT PLANS: BENEFIT PLAN DEADLINE (12/31 year end): Form 5500 and related schedules, as applicable (A, C, D, E, H, I, R), with opinion of qualified public accountant, 5500-EZ or Form 5500-SF, if not extending  Form 8955-SSA – Annual registration statement identifying separated participants with deferred vested benefits, if not extending  … Continued

INDIVIDUALS: Make a payment of your 2022 estimated tax if you are not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2022. For more information, see Pub. 505.  CORPORATIONS: For calendar year corporations, … Continued

BENEFIT PLAN DEADLINE (12/31 year end): Summary Annual Report (SAR). Later of nine months after close of plan year or two months after due date of Form 5500. The extended due date is December 15.  For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

Must file a completed 2022 tax return if a 5-1/2-month extension was filed in April.  For additional information on these deadlines or our estate and trust services and tax services, please click here to contact us.

Last day to establish a SIMPLE IRA for 2022 contribution deductions.  For additional information on these deadlines or our tax services, please click here to contact us.

BENEFIT PLAN DEADLINE (12/31 year end): Form 5500 and related schedules, as applicable (A, C, D, E, H, I, R), with opinion of qualified public accountant, 5500-EZ or Form 5500-SF, if extended  Form 8955-SSA – Annual registration statement identifying separated participants with deferred vested benefits, if extended  For additional information on these deadlines or our employee … Continued

Final deadline for filing automatically extended 2021 FinCEN 114.  Discretionary 2-month additional extension of time to file until December 15, 2022 is available for individuals who are out of the country. A letter explaining the reasons for this request must be filed.  Final extended deadline for Foreign-owned U.S. disregarded entities who must paper file a pro-forma Form … Continued

If you have an automatic 6-month extension to file your income tax return for 2021, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.   For additional information on these deadlines or our tax services, please click here to contact us.

File a 2021 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 18, earlier.   For additional information on these deadlines or our tax services, please click here to contact us.