A CPA's review: sales tax agencies and dates in every state, the owners' own obligations, the legal date beside the recommended one, and who usually handles each line
A review by a CPA who works in multistate tax prompted three changes across the pack. Sales tax: every state's return now names the agency that runs it (California's goes to the Department of Tax and Fee Administration, not the Franchise Tax Board), says the state assigns the filing frequency, and falls on the state's own day: the 25th in Kansas, New Mexico and Vermont, the 15th in Maine, the 30th in Massachusetts, the last day of the month in Missouri, North Carolina, North Dakota, Rhode Island and Utah, and New York's own quarters ending in February, May, August and November. Indiana, Iowa, Ohio and Oklahoma have no quarterly return, so their small sellers' monthly dates are shown. Owners: the estimated tax payments and the business income on an owner's personal return are marked as the owners' own, not the company's, and Jay says so in his count. Dates: a federal or state tax date that falls on a weekend or holiday now moves to the next business day, as the IRS and the state revenue departments provide, with the written date kept beside it; a Secretary of State's date stands as written, with the last business day before it named as the day to file by. Who handles it: every line now says who usually does the work, by the ordinary division of labor at a small company: the accountant for the returns, the estimates, sales tax and the Form 990 family; the payroll provider for payroll, when the company uses one; the registered agent or the attorney for a Secretary of State's report; the plan's provider for the retirement plan's return; the owners for their own; and the company for the rest. It is a tag on each line, a count of each kind above the months, a sentence in Jay's note and a line in the feed and the reminders, and it asks to be confirmed once with that person, because Obligare has not seen anyone's engagement letter. Also in this release: a church option under nonprofits (no Form 990, no charitable registration, everything else kept), and distinct titles for the New Hampshire business tax pages and the two owners' estimate pages.
Read your calendar again: a sales tax date may have moved to the state's own day, a weekend date now shows the business day it moves to or the day to file by, the owners' own payments are marked, and each line says who usually handles it. Confirm each once with that person.
On the calendar
- California sales tax return
- New York sales tax return
- Kansas sales tax return
- New Mexico gross receipts tax return
- Vermont sales tax return
- Maine sales tax return
- Massachusetts sales tax return
- Missouri sales tax return
- North Carolina sales tax return
- North Dakota sales tax return
- Rhode Island sales tax return
- Utah sales tax return
- Indiana sales tax return
- Iowa sales tax return
- Ohio sales tax return
- Oklahoma sales tax return
- Nevada sales tax return
- Owners' estimated tax payments (partners and S corporation shareholders)
- Owner's estimated tax payment (sole proprietor or single member LLC)
- Business income on the owner's personal return
- Form 990: not required for churches
- Charitable solicitation registration: churches are exempt
- New Hampshire business profits and business enterprise tax return: corporations and sole proprietors (gross receipts over about $109,000)
- New Hampshire business profits and business enterprise tax return: partnerships (gross receipts over about $109,000)
Source
https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm