Federal & Florida
Tax Filling Deadlines

Dec
10

4070 - Employees who work for tips (Copy) (Copy) (Copy) (Copy) (Copy) (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Nov
10

4070 - Employees who work for tips (Copy) (Copy) (Copy) (Copy) (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Oct
10

4070 - Employees who work for tips (Copy) (Copy) (Copy) (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Sep
10

4070 - Employees who work for tips (Copy) (Copy) (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Jul
10

4070 - Employees who work for tips (Copy) (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Jun
10

4070 - Employees who work for tips (Copy) (Copy) (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
May
30

Corporaciones de Florida – Pago Anticipado de Impuesto sobre la Renta

🏢 Corporaciones de Florida – Pago Anticipado de Impuesto sobre la Renta

📅 Fecha límite: 30 de mayo de 2025
💰 ¿Quién debe pagar?
Corporaciones con una obligación tributaria estimada en más de $2,500 anuales en Florida.

📄 Formulario:
F-1120ES – Pago anticipado del Impuesto sobre la Renta Corporativa en Florida.

🔗 Más información oficial:
https://floridarevenue.com/forms_library/current/f1120es.pdf

View Event →
May
30

Reporte BE-10 – Inversión Directa de EE. UU. en el Extranjero

🌐 Reporte BE-10 – Inversión Directa de EE. UU. en el Extranjero

Empresas estadounidenses con inversiones directas en entidades extranjeras deben presentar el Formulario BE-10, dependiendo del tamaño de la inversión:

🗂 Tipos de formularios:

  • BE-10A: Para empresas matrices estadounidenses con activos, ventas o ingreso neto superiores a $80 millones USD.

  • BE-10B: Para filiales extranjeras donde se superen los $80 millones en cualquiera de esos tres rubros.

  • BE-10C: Para filiales con activos, ventas o ingresos entre $25 y $80 millones USD, o filiales minoritarias que superen los $25 millones USD.

  • BE-10D: Para filiales extranjeras con activos, ventas e ingresos netos por debajo de $25 millones USD.

  • BE-10 (Extensión): Puede solicitarse en línea si no se puede cumplir con la fecha límite.
    🔗 Solicitar extensión aquí

⚠️ Sanciones por Incumplimiento

  • Multa civil: Entre $5,911 y $59,114 por reporte no presentado

  • Multa penal: Hasta $10,000 y/o 1 año de prisión si el incumplimiento es voluntario e intencional

View Event →
May
30

Impuestos Especiales: 730, 2290, 5498

🧾 Formulario 730 – Declaración Mensual del Impuesto sobre Apuestas

  • ¿Quién debe presentarlo?
    Operadores que aceptan apuestas sujetas a impuestos federales.

  • ¿Qué reporta?
    El impuesto mensual sobre las apuestas aceptadas.IRS+1IRS+1

  • Fecha límite:
    Último día del mes siguiente al período reportado (por ejemplo, apuestas de abril se reportan el 31 de mayo).

  • Enlace oficial:
    IRS

🚛 Formulario 2290 – Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras

  • ¿Quién debe presentarlo?
    Propietarios de vehículos con un peso bruto tributable de 55,000 libras o más que circulan por carreteras públicas.IRS

  • ¿Qué reporta?
    El impuesto anual por el uso de vehículos pesados en las carreteras.IRS+1IRS+1

  • Fecha límite:
    El 30 de mayo si el vehículo se utilizó por primera vez en abril.

  • Enlace oficial:
    IRS

🎓 Formulario 5498-ESA – Información sobre Contribuciones a Cuentas de Ahorro Educativo Coverdell

  • ¿Quién debe presentarlo?
    Instituciones financieras que administran cuentas Coverdell ESA.IRS+1IRS+1

  • ¿Qué reporta?
    Contribuciones y transferencias realizadas a la cuenta durante el año fiscal.thriventfunds.com+1IRS+1

  • Fecha límite:
    30 de mayo del año siguiente al año fiscal reportado.IRS+8IRS+8IRS+8

  • Enlace oficial:
    IRS

🏦 Formulario 5498 – Información sobre Contribuciones a Cuentas de Retiro Individual (IRA)

  • ¿Quién debe presentarlo?
    Instituciones financieras que administran cuentas IRA.ADP

  • ¿Qué reporta?
    Contribuciones, transferencias, distribuciones mínimas requeridas y el valor justo de mercado de la cuenta.IRS

  • Fecha límite:
    30 de mayo del año siguiente al año fiscal reportado.

  • Enlace oficial:
    IRS

🏥 Formulario 5498-SA – Información sobre Cuentas de Ahorro para la Salud (HSA), Cuentas de Ahorro Médico Archer (MSA) o Cuentas de Ahorro Médico de Medicare Advantage (MA MSA)

View Event →
May
28

USA Tax Convention: Edición Miami

El próximo 28 de mayo de 2025, el reconocido abogado fiscalista Álvaro Acevedo Jr., Esq., CPA, LLM, EA participará como ponente en la USA Tax Convention: Edición Miami, un evento destacado para profesionales del ámbito tributario. La convención se llevará a cabo del 28 al 30 de mayo en el Miami Beach Convention Center, reuniendo a expertos en impuestos, contabilidad y derecho fiscal para compartir conocimientos y estrategias actuales.

Miami Tax Convention
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May
26

Grupo de Estudio Privado – 26 de mayo

¡Grupo de Estudio Privado – 26 de mayo!

Sesión exclusiva para profesionales del área tributaria:

  • Revisión de casos particulares

  • Análisis de formularios, proveedores y estrategias

  • Discusión sobre precios por servicios

  • Intercambio de experiencias prácticas

Cupo limitado a 20 participantes

Grupos de Estudio
View Event →
May
19

Vendedores de Propiedad Personal Tangible y Arrendadores Comerciales en Florida

Vendedores de Propiedad Personal Tangible y Arrendadores Comerciales en Florida – Fecha límite: 19 de mayo

Las personas o empresas que venden bienes tangibles o arriendan propiedades comerciales en Florida deben presentar el:

  • Formulario DR-15: Declaración del Impuesto sobre Ventas y Uso de Florida

Sanciones por incumplimiento:

  • Sanción criminal: Hasta 5 años de prisión – Fla. Stat. 212(2)

  • Sanción civil: Hasta el 10% del monto adeudado – Fla. Stat. 212

View Event →
May
15

Entidades No Lucrativas - Declaraciones

Entidades No Lucrativas – Declaraciones con fecha límite 15 de mayo

Las siguientes declaraciones deben presentarse, según el tipo de organización:

  • Formulario 990: Declaración anual de organizaciones exentas de impuesto sobre la renta

  • Formulario 990-EZ: Versión simplificada del 990

  • Formulario 990-PF: Para fundaciones privadas

  • Formulario 990-BL: Para fideicomisos de beneficio por pulmón negro

  • Formulario 990-T: Para reportar ingresos sujetos a impuestos (UBTI)

  • Formulario 8886-T: Para reportar transacciones fiscales prohibidas (Tax Shelters)

View Event →
May
14

Reportes de Inversión Extranjera

Reportes de Inversión Extranjera – Vencen el 14 de mayo

Estos son los formularios BE-13 que pueden ser requeridos para inversiones extranjeras en EE.UU.:

  • BE-13 (Exención): Para inversiones menores a $3 millones

  • BE-13A: Por adquisición de una empresa estadounidense existente

  • BE-13B: Por establecimiento de una nueva empresa en EE.UU.

  • BE-13D: Por expansión de una empresa estadounidense existente

Sanciones por incumplimiento:

  • Multa civil: Entre $4,450 y $44,539 – 22 USC Sec. 3105

  • Multa criminal: Hasta 1 año de cárcel y $10,000 – 22 USC Sec. 3105

View Event →
May
10

4070 - Employees who work for tips (Copy) (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Apr
10

4070 - Employees who work for tips (Copy)

Form 4070, "Employee's Report of Tips to Employer," is typically submitted monthly by employees who receive tips.

Key Points on Filing Frequency:

  • The form must be submitted by the 10th day of each month for the tips received in the previous month.

  • For example, tips earned in March must be reported by April 10th.

  • If the 10th falls on a weekend or holiday, the due date moves to the next business day.

Who Needs to File?

Employees who receive $20 or more in tips per month must report them to their employer using Form 4070.

Would you like more details on employer responsibilities regarding tip reporting?

If you received $20 or more in tips during previous month, report them to your employer. You can use Form 4070.

Employers of Tipped Employees Must Request the Employee’s Tip Report to the Employer.

PENALTY.

  • 20% Accuracy-Related Penalty – IRC Sec. 6662

  • Up to 25% for Late Payment – IRC Sec. 6651

  • Up to 5 Years in Prison for Fraud – IRC Sec. 7201-7203 & 18 USC Sec. 371

View Event →
Apr
1

Annual Reports due in several U.S. states

📅 April 1, 2025 – Annual Report Filings Due in Select States

Certain U.S. states require business entities to submit Annual or Biennial Reports by April 1, 2025, to maintain compliance and good standing. This requirement applies to specific entity types depending on the state.

🏛️ DISTRICT OF COLUMBIA (D.C.)

  • Who must file: All entities (LLCs, Corporations, LPs, etc.)

  • Form: BRA-25 – Annual Report

  • Filing method: Online through DCRA's CorpOnline Portal

  • Late consequences: Penalties and risk of administrative dissolution

🍑 GEORGIA

  • Who must file: All entities

  • Filing method: Annual Registration via Georgia Corporations Division

  • Consequence of non-filing: $25 late fee and possible administrative dissolution

🌽 IOWA

  • Who must file: LLCs and LPs

  • Report type: Biennial Report, due every odd-numbered year

  • Due date: April 1, 2025

  • Consequence: $60 reinstatement fee if not filed on time

🌊 MISSISSIPPI

  • Who must file: All business entities (LLCs, corporations, etc.)

  • Filing method: Online with the Mississippi Secretary of State

  • Penalty: Risk of administrative dissolution for non-compliance

🌾 NEBRASKA

  • Who must file: LLCs and LLPs

  • Report type: Biennial Report (odd-numbered years)

  • Due date: April 1, 2025

  • Additional requirement: Some may need to file an Occupation Tax Report

  • Consequence: Loss of good standing

❄️ NORTH DAKOTA

  • Who must file: LPs and LLPs

  • Form: Annual Report

  • Filing method: North Dakota Secretary of State’s FirstStop portal

  • Consequence: Risk of revocation of business registration

🌲 VERMONT

  • Who must file: LPs

  • Form: Annual Report

  • Due date: April 1, 2025

  • Penalty: Late filing fees and risk of administrative action

View Event →