Human resources calendar

Jan. 4, 2021

Deadline for contributions to a single-employer defined benefit (DB) plan that has an extended due date pursuant to the Coronavirus Aid, Relief and Economic Security (CARES) Act.

1st quarterly contribution to defined benefit plan for 2020 plan year (Original deadline was April 15, 2020).

2nd quarterly contribution to defined benefit plan for 2020 plan year (Original deadline was July 15, 2020).

Final contribution for defined benefit plan year 2019 (Original deadline was Sept. 15, 2020).

3rd quarterly contribution to defined benefit plan for 2020 plan year (Original deadline was Oct. 15, 2020).

Jan. 10, 2021

Deadline for employees who earned more than $20 in tip income in December 2020 to report this income to their employers on IRS Form 4070.

Jan. 15, 2021

Deadline for DB plans that have a funding shortfall for the preceding plan year to make their last required quarterly contribution for 2020 to the plan trust—i.e., due 15 days after the last plan year quarter-end.

4th quarterly contribution to defined benefit plan for 2020 plan year of defined benefit plan.

IRS Form 1040-ES - 4th quarter Estimated Tax Payment Due.

Jan. 30, 2021

Deadline to provide participants and beneficiaries with the DB notice of benefit restrictions if the plan is less than 60% funded. Note: Due January 30, or 30 days after the valuation date at which the restriction is determined.

Jan. 31, 2021

4th quarter 2020 FUTA taxes due.

Feb. 1, 2021

(Actual deadline is Jan. 31 for most of these forms, but it falls on Sunday).

Many recordkeepers require participant data for average deferral percentage (ADP)/average contribution percentage (ACP), top-heavy and 402(g) compliance testing to be returned by this date.

IRS Form 1099-R to recipients of defined benefit and defined contribution plan(s) to participants who received distributions in 2020.

IRS Form W-2 to recipients and Social Security Administration (whether paper or e-filing) (If filing by paper, include W-3 form.)

IRS Form 1099-NEC to IRS and recipients (paper or e-filing).

IRS Form 941 to IRS.

IRS Form 1099-MISC to recipients (if no data in boxes 8 or 10).

IRS Form 1099-A to recipients.

IRS Form 1099-C to recipients.

IRS Form 1099-G to recipients.

IRS Form 5498 to recipients (only for FMV and RMD).

IRS Form 1099-OID to recipients.

IRS Form W2-G to recipients.

IRS Form 1098 and 1098-T to recipients.

IRS Form 3921 to recipients.

IRS Form 3922 to recipients.

IRS Form 940 to recipients and to IRS if paper filing.

IRS Form 943 to IRS if paper or e-filing.

IRS Form 944 to IRS if e-filing.

IRS Form 945 for 2020 to IRS for nonpayroll withholding if deposits were not made on time to pay all taxes due for defined benefit and defined contribution plan(s).

Feb. 6, 2021

Post OSHA Form 300A through April 30.

Feb. 10, 2021

IRS Form 945 to IRS for 2020 nonpayroll withholding of defined benefit plan if deposits were made on time to pay all taxes due for defined benefit and defined contribution plan(s).

IRS Form 944 to IRS if e-filing and taxes are already paid.

IRS Form 943 to IRS if e-filing and taxes are already paid.

IRS Form 941 to IRS if e-filing and taxes are already paid.

IRS Form 940 to IRS if e-filing and taxes are already paid.

Deadline for employees who earned more than $20 in tip income in January 2021 to report this income to their employers.

Feb. 14, 2021

Deadline for participant-directed defined contribution (DC) plans to provide participants with the quarterly benefit/disclosure statement and statement of plan fees and expenses actually charged to individual plan accounts during last quarter

of 2020. Note: Due 45 days after the end of the quarter. February 14 falls on a weekend in 2021. No guidance clearly allows extending the deadline to the next business day.

Feb. 15, 2021

Deadline to submit new Form W-4 for exempt employees wishing to continue their status.

4th quarter 2020 benefit statement for participant-directed defined contribution plan.

4th quarter 2020 participant fee disclosure for defined contribution plan.

Review and approve compliance testing results. Compliance testing, which identifies whether your company 401(k) is in line with rules and regulations from the U.S. Department of Labor and IRS, exists to help ensure that plans aren’t discriminating in favor of highly compensated employees.

Feb. 16, 2021

IRS Form 1099-MISC to IRS (with data in box 8 & 10) to recipients.

IRS Form 1099-B to recipients.

IRS Form 1099-S to recipients.

Feb. 28, 2021

IRS Form 940 to IRS if paper filing.

Mar. 1, 2021

The Pension Benefit Guaranty Corporation (PBGC) Form 1-ES estimated premium payment—i.e., the flat-rate premium for plans with more than 500 participants—is due to PBGC. Note: Due by the last day of the second month in the premium

payment year. The last day of February falls on a weekend in 2021. PBGC Form 1-ES Instructions permit the filing on the next business day.

IRS Form 1099-R to the IRS if paper filing, to report distributions from DB or DC plan made in the previous year. Note: Usually due by February 28, which falls on a weekend in 2021.

IRS Form 1099-MISC to IRS (if no data in boxes 8 or 10) if by mail.

IRS Forms 1099-B and 1099-S to IRS if by mail.

IRS Form 1099-A to IRS if paper filing.

IRS Form 1099-C to IRS if paper filing.

IRS Form 1099-G to IRS if paper filing.

IRS Form 1099-S to IRS if paper filing.

IRS Form 1099-OID to IRS if paper filing.

IRS Form 1097-BTC to IRS if paper filing.

IRS Form W2-G to IRS if paper filing.

IRS Form 1098 and 1098-C and 1098-T to IRS if paper filing.

IRS Form 3921 to IRS if paper filing.

IRS Form 3922 to IRS if paper filing.

IRS Form 1099-DIV to IRS if by mail.

IRS Form 1099-INT to IRS by mail.

IRS Form 8809 to IRS by mail.

IRS Form 8027 to IRS by mail.

IRS Form 1094-C to IRS if by mail.

HIPPA Breach Employee Notification.

DOL Form M-1 filing deadline.

Mar. 2, 2021 - IRS

Deadline for farmers and fishermen to file individual income tax returns.

IRS Forms 1095-B and 1095-C to employees. (extended from Jan. 31 due to CARES Act).

CMS Creditable Coverage Disclosure.

Electronically submit OSHA Form 300A for 2020.

Mar. 10, 2021

Deadline for employees who earned more than $20 in tip income in February 2021 to report this income to their employers.

Mar. 15, 2021

Employer contributions due to the retirement plan’s trust for S-corporations and partnerships with December 31 fiscal year-ends, in order to take deductions with no corporate tax extension.

IRS Forms 1042 and 1042-S due to the IRS to report, respectively, income tax withheld from distributions made to nonresident aliens and retirement plan distributions made to nonresident aliens.

Deadline for distributing ADP/ACP refunds without incurring a 10% excise tax on the employer—i.e., due 2 1/2 months following the plan year-end. Note: A special deadline applies to plans satisfying the requirements of an eligible automatic contribution arrangement (EACA). (See July.)

Deadline to apply to the IRS for a waiver of the minimum funding standard for DB and money purchase pension plans—i.e., no later than the 15th day of the third month after the close of the plan year for which the waiver is requested.

IRS Forms 1120, 1120-A, and 1120-S - Deadline for corporate tax returns for tax year 2020, or to request an automatic six-month extension of time to file (Form 7004) for corporations that use the calendar year as their tax year, and for filing partnership tax returns (Form 1065) or to request an automatic five-month extension of time to file (Form 7004).

IRS Form 1120-S - S-corporation returns due. These returns are due March 15, 2021 for corporations operating on a calendar year. The extended deadline is September 15, 2021. If they're on a fiscal year, rather than a calendar year, the deadline is the 15th day of the third month following the end of the fiscal year.

IRS Form 1065 - Partnership returns due. The extended deadline is Sept. 15, 2021.

Fund employer contributions: Deadline for filing partnership tax returns for partnerships and for partnerships to fund any employer contributions to the plan and receive a tax deduction for the prior year (unless filing an extension).

Mar. 31, 2021

IRS Form 1099-R: Deadline to e-file 1099-R with the IRS if 1099-Rs were distributed to participants that received a distribution from the plan in the previous plan year (2020).

IRS Form 1099- MISC to IRS if e-filing.

IRS Form 1094-B to IRS.

IRS Form 1094-C to IRS, if e-filing.

Forms 1099 and 1096 to the IRS, except Form 1099-NEC, if e-filing.

IRS Form 8809 E-Filing Deadline

IRS Form 1099-MISC to IRS (if no data in boxes 8 or 10) if e-filing.

IRS Forms 1099-B and 1099-S to IRS if e-filing.

IRS Form 1099-A to IRS if e-filing.

IRS Form 1099-C to IRS if e-filing.

IRS Form 1099-G to IRS if e-filing.

IRS Form 1099-S to IRS if e-filing.

IRS Form 1099-OID to IRS if e-filing.

IRS Form 1097-BTC to IRS if e-filing.

IRS Form W2-G to IRS if e-filing.

IRS Form 1098 and 1098-C and 1098-T to IRS if e-filing.

IRS Form 3921 to IRS if e-filing.

IRS Form 3922 to IRS if e-filing.

IRS Form 1099-DIV to IRS if e-filing.

IRS Form 1099-INT filed to IRS electronically.

IRS Form 8027 to IRS if e-filing.

Complete IRS Form 5500. The Form 5500 is used to file a 401(k) or other retirement plan with the DOL, which satisfies the annual reporting required under ERISA. The service provider typically prepares the Form 5500, with the recordkeeper filling out the questionnaire.

IRS Form 5330 excise tax return and payment for excess.

2019 ADP/ACP contributions (or IRS Form 5558 to request extension to file return up to 6 months) for defined contribution plan.

April 1, 2021

Initial required minimum distribution (RMD) is due to participants who turned 72 in 2020. Note: For DC plans, a participant could elect to waive their 2020 RMD pursuant to the CARES Act if permitted by the plan.

USCIS begins accepting H-1B Petitions

April 12, 2021

Deadline for employees who earned more than $20 in tip income in March 2021 to report this income to their employers.

April 15, 2021

IRS Form 1040 or 1049-SR - Individual Tax Returns Due for Tax Year 2020.

IRS Form 4868 - Individual Tax Return Extension Form (Six-month extension).

IRS Form 1040-ES - 1st quarter Estimated Tax Payment Due.

Last Day to make a 2020 IRA Contribution.

Deadline for household employers who paid $2,200 or more in wages in 2020 to file Schedule H for Form 1040.

IRS Form 1120 - C-corporation income tax returns due for C-corporations that operate on a calendar year. The extended deadline is October 15, 2021.

IRS Form 1040 - Sole proprietorships income tax returns due.

IRS Form 7004 filing deadline.

IRS FinCEN Form 114 filing (Foreign bank and financial accounts).

Deadline for DB plans that have a funding shortfall for the preceding plan year to make the first required quarterly contribution for the 2021 plan year to their plan trust.

Excess contribution refunds: Deadline to refund excess distributions for participants (if any) that contributed more than the 402(g) limits in the previous plan year.

Employer contributions due to the plan’s trust for C-corporations with December 31 fiscal year-ends in order to take deductions with no corporate tax extension.

DB Plan

Q1 contribution for 2021 plan year. PBGC 4010 (Notice of Underfunding) due if sponsor’s controlled group has plan less than 80% funded, and neither $15 million shortfall nor small-plan waiver apply; or plan has either missed contributions or funding waivers exceeding $1 million that haven’t been reported to PBGC, including information for 2020 plan years.

April 30, 2021

Deadline for sponsors of single and multiemployer DB pension plans to send their annual funding notice to participants, beneficiaries and labor organizations representing participants. Small plans—i.e., those covering fewer than 100 participants—must provide the notice by the IRS filing due date of the plan’s Form 5500; the notice takes the place of the summary annual report for a DB plan.

Final 2020 comprehensive PBGC premium due to PBGC for plans that filed an earlier estimated variable rate premium in the October 15, 2020, comprehensive filing.

1st quarter 2021 FUTA taxes to IRS.

IRS Form 941 to IRS.

If the employer deferred withholding and payment of the employee portion of Social Security tax or the railroad retirement tax equivalent on certain employee wages and compensation between September 1, 2020, and December 31, 2020, those taxes are to be withheld and paid beginning January 1, 2021, and no later than April 30, 2021.

May 1, 2021

Notices due for defined benefit plans subject to benefit restrictions on April 1, 2021, based on presumed 2021 AFTAP.

May 10, 2021

Deadline for employees who earned more than $20 in tip income in April 2021 to report this income to their employers.

IRS Form 941 to IRS if e-filing and taxes are already paid.

May 15, 2021

Deadline for participant-directed DC plans to supply participants with the quarterly benefit/disclosure statement and statement of plan fees and expenses actually charged to individual plan accounts during first quarter of this year. Note: Due 45 days after the end of the quarter. May 15 falls on a weekend in 2021. No guidance clearly allows extending the deadline to the next business day.

Q1 2021 benefit statement for participant-directed plan and Q1 2021 participant fee disclosure for defined contribution plan.

Non-Profit Tax Returns to IRS.

May 31, 2021

IRS Form 5498 to recipients (other types of IRAs).

IRS Form 5498 to IRS (paper or e-filing).

June 10, 2021

Deadline for employees who earned more than $20 in tip income in May 2021 to report this income to their employers.

June 15, 2021

IRS Form 1040-ES -2nd quarter Estimated Tax Payment Due.

Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic four-month extension.

2nd quarter 2021 FUTA taxes to IRS.

June 29, 2021

Deadline for retirement plans with publicly traded employer securities to file their Form 11-K annual report—i.e., by 180 days after the end of the retirement plan year.

June 30, 2021

ADP/ACP refunds for EACA plans are due to highly compensated employees (HCEs), to avoid a 10% excise tax on the employer.

If eligible automatic contribution arrangement failed ADP/ACP test, corrective refunds of excess 2020 401(k)/(m) contributions (and allocable income) to avoid 10% excise tax.

July 12, 2021

Deadline for employees who earned more than $20 in tip income in June 2021 to report this income to their employers.

July 15, 2021

Deadline for DB plans that have a funding shortfall for the preceding plan year to make the second-quarter contribution for the 2021 plan year to their plan trust.

Qtr. 2 contribution for 2021 plan year for defined benefit plan.

July 29, 2021

Summary of material modifications or summary plan description furnished to participants, if amendments adopted in 2020 plan year, for defined benefit plan and defined contribution plan.

July 31, 2020

IRS Form 720 to the IRS.

Aug. 2, 2021

E-file corrected IRS Forms 1099 and W-2 to IRS.

IRS Form 5500 to the IRS for 2020 plan year (unless automatically extended with corporate income tax return or Form 5558 filed). Note: Usually due by July 31 for a calendar year plan, which falls on a weekend in 2021.

IRS Form 8955-SSA and terminated vested participant statements for 2020 plan year (unless automatically extended with corporate income tax return or Form 5558 filed).

IRS Form 5558 to the IRS; also called the Application for Extension of Time to File Certain Employee Plan Returns, it is used to apply for an extension to file Forms 5500 and/or 5330. Note: Usually due by July 31, which falls on a weekend in 2021.

Deadline for annual benefit statements for plans not offering participant-directed investments Note: Due by Form 5500 filing deadline—usually July 31, which falls on a weekend in 2021.

IRS Form 5330 to the IRS, which reports excise taxes related to employee benefit plans. Note: Usually due by July 31, which falls on a weekend in 2021.

IRS Form 5558 to extend Forms 5500 and 8955-SSA due date by 2½ months (use a single Form 5558 to extend Forms 5500 and 8955-SSA) unless automatically extended with corporate income tax return.

For defined contribution plan, annual benefit statement for plans not offering participant-directed investments (due by Form 5500 deadline or, if earlier, actual 5500 filing date.

IRS Form 941 to IRS.

Aug. 10, 2021

IRS Form 941 to IRS.

Deadline for employees who earned more than $20 in tip income in July 2021 to report this income to their employers.

Aug. 14, 2021

Deadline for participant-directed DC plans to provide participants with the quarterly benefit/disclosure statement and statement of plan fees and expenses that were charged to individual plan accounts during second quarter of 2021.

Note: Due 45 days after the end of the quarter. August 14 falls on a weekend in 2021. No guidance clearly allows extending the deadline to the next business day.

Q2 2021 benefit statement and participant fee disclosure for participant-directed defined contribution plan.

Aug. 15, 2021

Mid-year compliance testing. This is optional, but if your plan failed compliance testing in February, you should consider a mid-year compliance test.

Sept. 10, 2021

Deadline for employees who earned more than $20 in tip income in August 2021 to report this income to their employers.

Sept. 15, 2021

Deadline for money purchase pension, target benefit and DB plans to make required contributions to their plan trust—i.e., by 8 1/2 months after the plan yearend—and for sponsors that filed a corporate tax extension to make 2020 employer profit-sharing and matching contributions.

Minimum funding deadline for the 2020 plan year for pension plans that do not have a funding shortfall for the preceding plan year.

IRS Form 5500 due to the Employee Benefits Security Administration (EBSA) from plans eligible for an automatic extension linked to a corporate tax extension.

IRS Form 1040-ES - 3rd quarter Estimated Tax Payment Due.

IRS Form 1120-S - Deadline to file S corporate tax returns if six-month extension was requested.

IRS Form 1065 - Deadline to file partnership tax returns if six-month extension was requested.

Sept. 18, 2021

Requirement to include lifetime income disclosures in benefit statements furnished to participants of DC plans.

Note: Effective for statements provided after this date.

Sept. 30, 2121

Summary annual reports are due to participants from plans with a December 31 year-end—i.e., due nine months after the plan year-end or two months after filing Form 5500.

For defined benefit plan, last day for actuary to certify 2021 AFTAP to avoid Oct. 1 presumption that 2021 AFTAP is less than 60%.

3rd quarter 2021 FUTA taxes to IRS.

Oct. 1, 2021

Start of the period to disseminate annual notices to participants, including the 401(k) safe harbor, automatic contribution arrangement (ACA), qualified automatic contribution arrangement (QACA) safe harbor and qualified default investment alternative (QDIA)—i.e., from 90 to 30 days prior to the end of the current plan year.

Review your 401(k) plan document. Every fall, review your plan document to make sure that your 401(k) plan management is in line with what the plan document dictates. Amendments made in the fall can be made effective for the new year—request these changes from your service provider.

Oct. 12, 2021

Deadline for employees who earned more than $20 in tip income in September 2021 to report this income to their employers.

Oct. 15, 2021

PBGC flat rate and variable rate annual premium filing and payment is due to the PBGC—i.e., by the 15th day of the 10th full month that begins on or after the first day of the premium payment year.

IRS Form 5500 to IRS for 2020 plan year, if due date extended by Form 5558 or corporate income tax extension.

Form 8955-SSA (and participant statements) for 2020 plan year, if due date extended by Form 5558 or

corporate income tax extension.

Deadline for DB plans with a funding shortfall in 2020 to make the third-quarter contribution for the 2021 plan year to their plan trust.

IRS deadline for filing the retroactive amendment to correct an Internal Revenue Code (IRC) Section 410(b) coverage or Section 401(a)(4) nondiscrimination failure.

IRS Form 5310-A due to the IRS to give notice of the establishment of qualified separate lines of business.

IRS Form 1040 and 1040-SR - File individual tax returns for the year 2020 if six-month extension was requested.

IRS Form 1120 - Corporations file income tax returns if six-month extension was requested.

Correct 410(b) or 401(a)(4) testing failures for 2020 plan year of DB and DC plans.

Q3 contribution for 2021 DB plan year. Reinstate standing credit balance election for 2020 plan year if different actuary signing 2020 Schedule SB. PBGC comprehensive premium filing for 2021 plan year.

Contributions correcting 2020 ADP/ACP test failures to count as 2020 annual additions.

Annual benefit statement for plans not offering participant-directed investments (due by extended Form 5500 deadline or, if earlier, actual 5500 filing date).

Oct. 31, 2021

Deadline for taxpayers who earned $69,000 or less in adjusted gross income (AGI) for tax year 2020 to use Free File to prepare and file their returns.

For defined benefit plan, notices due for plans subject to benefit restrictions on Oct. 1 based on presumption that 2021 AFTAP is less than 60%.

Nov. 1, 2021

IRS Form 941 to IRS.

Distribute annual participant notices: Notice distributions include: Safe Harbor, QDIA (Qualified Default Investment Alternative), and Automatic Contribution Arrangements (if applicable). These notices can be combined for administrative ease and many service providers can assist plan sponsors with creation and distribution of these notices.

Nov. 10, 2021

IRS Form 941 to IRS, only if taxes are paid.

Deadline for employees who earned more than $20 in tip income in October 2021 to report this income to their employers.

Nov. 14, 2021

Deadline for participant-directed DC plans to provide participants with quarterly benefit/disclosure statement and statement of plan fees and expenses actually charged to individual plan accounts during third quarter of 2021.

Note: Due 45 days after the end of the quarter.

Q3 2021 benefit statement and participant fee disclosure for participant-directed defined contribution plan.

Nov. 15, 2021

Summary annual reports due to participants if the Form 5500 deadline was extended because of a corporate tax filing extension.

Nov. 30, 2021

Remind employees to submit a new W-4 form if withholdings have changed.

Dec. 1, 2021

Deadline to disseminate the 401(k) safe harbor annual notice to plan participants.

Deadline for supplying the QDIA annual required notice to all participants who were defaulted into a QDIA no more than 30 days prior to the beginning of the plan year.

Deadline to provide participants with the annual automatic enrollment and default investment notices; these may be combined with the QDIA notice.

Deadline to elect safe harbor status for the current plan year with nonelective contributions, if the nonelective contribution is less than 4% of compensation.

Distribute annual participant notices to employees. These notices are applicable for Safe Harbor plans, Qualified Default Investment Alternatives, and Automatic Contribution Arrangements (if your plan has any). These notices can be combined, and many service providers can assist 401(k) plan managers with their creation and distribution.

Dec. 2, 2021

Defined contribution plans:

401(k) plan annual safe harbor notice for 2022 plan year.

Annual auto-enrollment notice(s) for 2022 plan year.

Annual qualified default investment alternative (QDIA) notice for 2022 plan year.

Diversification notice to participants first eligible to divest employer securities on Jan. 1, 2022.

Dec. 10, 2021

Deadline for employees who earned more than $20 in tip income in November 2021 to report this income to their employers.

Dec. 15, 2021

Extended deadline for providing summary annual reports to participants if the Form 5500 deadline was extended because of filing Form 5558.

Dec. 31, 2021

Deferred 2020 SSI taxes, 50% of the balance due to the IRS. (Note: If the employer delayed paying 2020 payroll taxes, 50% of the employer share of Social Security tax is due by December 31, 2021, and the remainder is due by December 31, 2022. Any payments or deposits you make before December 31, 2021, are first applied against your payment due on December 31, 2021, and then applied against your payment due on December 31, 2022.) (IRS Notice 2020-65)

2021 RMDs are due.

Deadline to adopt discretionary amendments to the plan, subject to certain exceptions—e.g., anti-cutbacks.

Deadline for a safe harbor plan to remove its safe harbor status for the following year or for an existing DC plan to convert to a safe harbor plan.

Deadline to elect safe harbor status for the prior plan year with a nonelective contribution of 4% or more of compensation.

ADP/ACP corrective distributions: Deadline to distribute ADP/ACP refunds (if applicable) for the prior year; a 10% excise tax may apply. If plan failed ADP/ACP test for the 2020 plan year, refunds of excess 401(k)/(m) contributions and allocable income or recharacterization of pretax contributions as after-tax (if not done by March 15 to avoid 10% excise tax), or corrective contributions (if not made by Oct. 15 to have them count as 2020 annual additions).

Fund Qualified Non-Elective Contributions (QNEC): Deadline to make corrections for the plans that failed ADP/ACP compliance testing for the prior plan year using to fund QNEC.

Defined benefit and defined contribution plans:

Ongoing minimum required distributions for 2021(regardless of plan or tax year).

Defined benefit plan:

Annual notice of benefit statements, if sponsor elects this option rather than providing individual triennial benefit statements. Actuary’s certification of 2021 AFTAP to prevent presumed AFTAP of less than 60% from applying Jan.1, 2022 (or retroactively to Oct. 1, 2021, if range certification issued prior to Oct. 1, 2021).

Elect to reduce Jan. 1, 2021, credit balances. Revoke election to use credit balances in excess of 2021 minimum required contributions (except for small plans using year-end valuation dates).

Jan. 15, 2022

Form 1040-ES - 4th quarter Estimated Tax Payment Due.

Jan. 31, 2022

4th quarter 2121 FUTA taxes to IRS.

Ending date of tax year

Initial return due date

Extended due date

December 31

May 15

November 15

November 30

April 15

October 15

October 31

March 15

September 15

September 30

February 15

August 15

August 31

January 15

July 15

July 31

December 15

June 15

June 30

November 15

May 15

May 31

October 15

April 15

April 30

September 15

March 15

March 31

August 15

February 15

February 28/29

July 15

January 15

January 31

June 15

December 15