Qualified Settlement Fund Taxation Calendar 2011

QSF taxation requires attention to detail and a careful eye on the calendar. Lordan CPA specializes in the accurate management of all QSF tax filings. These dates are provided as a convenience; for expert guidance in managing your qualified settlement fund taxation, contact Lordan CPA directly.

January 31, 2011

• All required forms 1099 and W2 mailed to recipients of 2010 QSF disbursements
• Forms 940, 941 and 945 due for related disbursements in 2010

February 28, 2011

• Due date for transmission of manually-issued 2010 1099 and W2 information to Social Security Administration

March 15, 2011

• Due date for Form 1120-SF and any required state income tax forms; full payment of 2010 income tax liability is due with the filed return
• Due date for Form 7004 (Automatic extension) for in-process 1120-SFs and related state filings; full payment of 2010 income tax liability is due with the filed extension

March 31, 2011

• Due date for transmission of digitally-issued 2010 1099 and W2 information to Social Security Administration

April 15, 2011

• Due date for deposit of required tax estimate payments for first quarter 2011 income

June 15, 2011

• Due date for deposit of required tax estimate payments for second quarter 2011 income

September 15, 2011

• Due date for deposit of required tax estimate payments for third quarter 2011 income
• Due date for automatically-extended returns from March 15

December 15, 2011

• Due date for deposit of required tax estimate payments for fourth quarter 2011 income