January / February

• Howell International Tax sends out the Annual Tax Questionnaire to all clients.
• Management companies prepare and send Final Statements for the previous tax year, including Form 1042-S, which reports your rental income.

• US lenders begin mailing Mortgage Interest Statements (Form 1098).
• Please include a copy of your Form 1042-S and Form 1098 when returning the completed tax questionnaire.

March

• April 15: Deadline for filing Partnership (Form 1065) tax returns, or June 15 if books and records are maintained outside the US An extension to September 15 can be filed before June 15.
• Tangible Personal Property Tax Returns are mailed by Florida counties.

April

• April 15: Deadline for filing Corporate (Form 1120) tax returns, or June 15 if books and records are maintained outside the US An extension to September 15 can be filed before June 15.

May

• LLC and LLP Annual Reports are due. Reports filed after May 1 are considered late.

June

• June 15: Final deadline for filing Non-Resident Individual (Form 1040NR) tax returns. An extension to October 15 can be filed before June 15

July / August

• We follow up with clients who are pending submissions.
• If you are in Florida during this time, feel free to visit us for a coffee and discuss any questions or concerns about your tax situation.

September

• Filing of extended Partnership (Form 1065) and Corporation (Form 1120) tax returns.

October

• October 15: Final deadline for filing extended Non-Resident Individual (Form 1040NR) tax returns.

November

• Florida counties issue Property Tax “TRIM” Notices and Intangible Tax Notices around November 1.

December

• The federal tax year ends on December 31.
• Gather all rental income and expense documents for the calendar year to prepare for tax filings.

If you have questions or need assistance at any time during the year, please contact us — we’re here to help you stay compliant and maximize your tax benefits.