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Welcome to our tax center. Here you'll find helpful tax tips and resources.



Free tax organizer


Michael Sczekan & Co., provides free, downloadable tax organizers to assist you in assembling data for the preparation of your income tax returns. We provide our organizer in Excel format.

Privacy Policy Download your organizer.

When to expect your Federal income tax refund...


When you file your federal income tax return, you can estimate the date you will receive your refund based on the IRS's Refund Cycle Chart.

You can track your tax refund using the IRS's Where's My Refund tool. If you don't receive your refund within 28 days from the original IRS mailing date listed, you can initiate a refund trace on the IRS Web site.

State refunds are processed separately by each individual state, so processing times vary from state to state. As a general rule, you can expect your state tax refund within 30 days of the electronic filing date or the postmark date.

2011 tax due dates

  • January

       10Employees who work for tips
         Previous Months Tips Due to Employer.
       15Individuals
         Pay your 4th quarter estimated tax for 2011 using Form 1040-ES.
       31All Businesses
         Give annual information statements (W-2s and 1099s) to recipients of certain payments you made during 2011.
       31Individuals
         If you did not pay your last installment of estimated tax by January 15th, you may choose (but are not required) to file your income tax return (Form 1040) for 2011.

  • February

       11Employees who work for tips
         Previous Months Tips Due to Employer.
       16Individuals
         File new Form W-4 to continue your exemption for another year.
       28All Businesses
         File information returns (Form 1099) for certain payments you made during 2011.

  • March

        2Farmers & Fishermen
         File your 2011 income tax return (Form 1040) and pay any tax due.
       10Employees who work for tips
         Previous Months Tips Due to Employer.
       16Corporations
         File a 2011 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
       16S Corporations
         File a 2011 calendar year income tax return (Form 1120S) and pay any tax due.
       16S Corporations
         S corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2011.
       16Partnerships
         Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1.
       31All Businesses
         File Forms 1098, 1099, & W-2G with the IRS. This due date applies only if you filed electronically (not by magnetic media).

  • April

       10Employees who work for tips
         Previous Months Tips Due to Employer.
       17Individuals
         2011 Income Tax Return and payment due.
       17Individuals
         2011 Application for Automatic Extension of Time To File US. Individual Tax Return Due.
       17Individuals
         Payment due for those paying estimated 2012 tax in installments (Use Form 1040-ES).
       17Household Employers
         If you paid cash wages of $1,500 or more in 2011 to a household employee, you must file Schedule H.
       17Corporations
         Deposit the first installment of estimated income tax for 2012.
       17Partnerships
         File a 2011 calendar year return (Form 1065).
       17Partnerships
         Electing large partnerships. File a 2011 calendar year return (Form 1065-B).

  • May

       11Employees who work for tips
         Previous Months Tips Due to Employer.

  • June

       10Employees who work for tips
         Previous Months Tips Due to Employer.
       15Individuals
         Payment due for those paying estimated 2011 tax in installments (Use Form 1040-ES).
       15Individuals
         If you are a US citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties.
       15Individuals
         If you are a US citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, and want additional time to file your return, file Form 4868 to obtain 4 additional months to file.
       15Corporations
         Deposit the second installment of estimated income tax for 2011.

  • July

       10Employees who work for tips
         Previous Months Tips Due to Employer.

  • August

       10Employees who work for tips
         Previous Months Tips Due to Employer.

  • September

       10Employees who work for tips
         Previous Months Tips Due to Employer.
       15Individuals
         Payment due for those paying estimated 2012 tax in installments (Use Form 1040-ES).
       15Corporations
         If filed an extention, file a 2011 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due.
       15Corporations
         Deposit the third installment of estimated income tax for 2012.
       15S Corporations
         If filed an extention, file a 2011 calendar year income tax return (Form 1120S) and pay any tax due (applies only to automatic 6-month extensions) .

  • October

       12Employees who work for tips
         Previous Months Tips Due to Employer.
       15Individuals
         If filed a 2011 Automatic Extension - 2011 income tax return, payment, interest, and penalties due.
       15Partnerships
         File a 2011 calendar year return (Form 1065). Applies only to those with an additional 6-month extension.
       15Partnerships
         Electing large partnerships. File a 2011 calendar year return (Form 1065-B). Applies only to those with an additional 6-month extension.

  • November

       10Employees who work for tips
         Previous Months Tips Due to Employer.

  • December

       10Employees who work for tips
         Previous Months Tips Due to Employer.
       15Corporations
         Deposit the fourth installment of estimated income tax for 2011.

IRS tax rate schedules

  • 2011 Single

      If taxable income is over—But not over—The tax is:
      $0$8,50010% of the amount over $0
      $8,500$34,500$850.00 plus 15% of the amount over $8,500
      $34,500$83,600$4,750.00 plus 25% of the amount over $34,500
      $83,600$174,400$17,025.00 plus 28% of the amount over $83,600
      $174,400$379,150$42,449.00 plus 33% of the amount over $174,400
      $379,150no limit$110,016.50 plus 35% of the amount over $379,150

      If you are unmarried, or if you are legally separated from your spouse under a divorce or separate maintenance decree according to your state law, and you do not qualify for another filing status, your filing status is single. Generally, your marital status on the last day of the year determines your status for the entire year.

    2011 Married Filing Jointly or Qualifying Widow(er)

      If taxable income is over—But not over—The tax is:
      $0$17,00010% of the amount over $0
      $17,000$69,000$1,700.00 plus 15% of the amount over $17,000
      $69,000$139,350$9,500.00 plus 25% of the amount over $69,000
      $139,350$212,300$27,087.50 plus 28% of the amount over $139,350
      $212,300$379,150$47,513.50 plus 33% of the amount over $212,300
      $379,150no limit$102,574.00 plus 35% of the amount over $379,150

      If you are married, you and your spouse may file a joint return or separate returns. Generally, your marital status on the last day of the year determines your status for the entire year.

      If your spouse died and you did not remarry in the year that your spouse died, you may still file a joint return for that year. This is the last year for which you may file a joint return with that spouse.

      You may be able to file as a qualifying widow or widower for the two years following the year your spouse died.

    2011 Married Filing Separately

      If taxable income is over—But not over—The tax is:
      $0$8,50010% of the amount over $0
      $8,500$34,500$850.00 plus 15% of the amount over $8,500
      $34,500$69,675$4,750.00 plus 25% of the amount over $34,500
      $69,675$106,150$13,543.75 plus 28% of the amount over $69,675
      $106,150$189,575$23,756.75 plus 33% of the amount over $106,150
      $189,575no limit$51,287.00 plus 35% of the amount over $189,575

      If you are married, you and your spouse may file a joint return or separate returns. Generally, your marital status on the last day of the year determines your status for the entire year. It is usually more beneficial to file a joint return.

    2011 Head of Household

      If taxable income is over—But not over—The tax is:
      $0$12,15010% of the amount over $0
      $12,150$46,250$1,215.00 plus 15% of the amount over $12,150
      $46,250$119,400$6,330.00 plus 25% of the amount over $46,250
      $119,400$193,350$24,617.50 plus 28% of the amount over $119,400
      $193,350$379,150$45,323.50 plus 33% of the amount over $193,350
      $379,150no limit$106,637.50 plus 35% of the amount over $379,150

      Generally, to qualify for head of household status, you must be unmarried and you must have paid more than half the cost of maintaining as your home a household that was the main home for a qualifying person for more than half the year. You may also qualify for head of household status if you, though married, file a separate return, your spouse was not a member of your household during the last six months of the tax year, and you provided more than half the cost of maintaining as your home a household that was the main home for more than one half of your tax year of a qualifying person.

    2011 Corporate (C Corp)

      If taxable income is over—But not over—The tax is:
      $0$50,00015% of the amount over $0
      $50,000$75,000$7,500 plus 25% of the amount over $50,000
      $75,000$100,000$13,750 plus 34% of the amount over $75,000
      $100,000$335,000$22,250 plus 39% of the amount over $100,000
      $335,000$10,000,000$113,900 plus 34% of the amount over $335,000
      $10,000,000$15,000,000$3,400,000 plus 35% of the amount over $10,000,000
      $15,000,000$18,333,333$5,150,000 plus 38% of the amount over $15,000,000
      $18,333,333no limit35% of the amount over $0

IRS tax forms


The IRS has available all its forms and instruction for download in Adobe PDF format. You can download them from the IRS's Forms and Instruction page.

You will need the Adobe Reader which you can download free of charge.

Most of the forms are in the fill-in PDF format which allows you to enter values directly into the PDF document. If you use Adobe Reader version 6.05 or later, you can save and print the forms with the filled in data included.

IRS publications


The IRS has over 50 publications filled with helpful information. They cover topics for every type of tax (income, payroll, excise, etc.) and most types of businesses and industries. For individuals can find pubs for many topics including child credits, person serving on the military, individuals living abroad. You can download these pubs from the IRS's Publications and Notices page.

You will need the Adobe Reader which you can download free of charge.

State tax forms


State tax forms can be downloaded from the individual state's website. Click on the state in the map below to go to that state's website.



You will need the Adobe Reader which you can download free of charge.

How long should you keep your records?

  • Business documents to keep for one year

    • Correspondence with Customers and Vendors
    • Duplicate Deposit Slips
    • Purchase Orders (other than Purchasing Department copy)
    • Receiving Sheets
    • Requisitions
  • Business documents to keep for three years

    • Bank Statements and Reconciliation's
    • Employee Personnel Records (after termination)
    • Employment Applications
    • Expired Insurance Policies
    • General Correspondence
    • Internal Audit Reports
    • Internal Reports
    • Petty Cash Vouchers
    • Physical Inventory Tags
    • Savings Bond Registration Records of Employees
    • Time Cards For Hourly Employees
  • Business documents to keep for six years

    • Accident Reports, Claims
    • Accounts Payable Ledgers, Schedules and Purchase Orders
    • Accounts Receivable Ledgers, Schedules and Sales Records
    • Cancelled Checks
    • Employment Tax Records
    • Expense Analysis and Expense Distribution Schedules
    • Expired Contracts, Leases
    • Inventories of Products, Materials, Supplies
    • Invoices to Customers
    • Notes Receivable Ledgers, Schedules
    • Payroll Records and Summaries, including payment to pensioners
    • Subsidiary Ledgers
    • Travel and Entertainment Records
    • Vouchers for Payments to Vendors, Employees, etc.
    • Voucher Register, Schedules
  • Business documents to keep indefinitely (part 1)

    • Insurance Records, Current Accident Reports, Claims, Policies
    • Investment Trade Confirmations
    • IRS Revenue Agents' Reports
    • Journals
    • Legal Records, Correspondence and Other Important Matters
    • Minutes Books of Directors and Stockholders
    • Mortgages, Bills of Sale
    • Property Appraisals by Outside Appraisers
    • Property Records
    • Retirement and Pension Records
    • Tax Returns and Worksheets
    • Trademark and Patent Registrations
    • Continued (see part 2)...
  • Business documents to keep indefinitely (part 2)

    • Insurance Records, Current Accident Reports, Claims, Policies
    • Investment Trade Confirmations
    • IRS Revenue Agents' Reports
    • Journals
    • Legal Records, Correspondence and Other Important Matters
    • Minutes Books of Directors and Stockholders
    • Mortgages, Bills of Sale
    • Property Appraisals by Outside Appraisers
    • Property Records
    • Retirement and Pension Records
    • Tax Returns and Worksheets
    • Trademark and Patent Registrations
  • Personal documents to keep for three years

    • Credit Card Statements
    • Medical Bills (in case of insurance disputes)
    • Utility Records
    • Expired Insurance Policies
  • Personal documents to keep for six years

    • Supporting Documents For Tax Returns
    • Accident Reports and Claims
    • Medical Bills (if tax-related)
    • Property Records / Improvement Receipts
    • Sales Receipts
    • Wage Garnishments
    • Other Tax-Related Bills
  • Personal documents to keep indefinitely

    • CPA Audit Reports
    • Legal Records
    • Important Correspondence
    • Income Tax Returns
    • Income Tax Payment Checks
    • Investment Trade Confirmations
    • Retirement and Pension Records
  • Special circumstances

    • Car Records (keep until the car is sold)
    • Credit Card Receipts (keep until verified on your statement)
    • Insurance Policies (keep for the life of the policy)
    • Mortgages / Deeds / Leases (keep 6 years beyond the agreement)
    • Pay Stubs (keep until reconciled with your W-2)
    • Property Records / improvement receipts (keep until property sold)
    • Sales Receipts (keep for life of the warranty)
    • Stock and Bond Records (keep for 6 years beyond selling)
    • Warranties and Instructions (keep for the life of the product)
    • Other Bills (keep until payment is verified on the next bill)
 

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