TAX CALENDAR
             

DUE DATES

September 15           Quarterly Federal Corporate & Individual Estimate payment

                                   Monthly deposit of FICA & Withheld Income Tax for month of August

                                   Monthly Iowa withholding tax payment for month of August

September 20            Monthly Iowa Sales Tax payment for month of August

September 30           Quarterly Iowa Corporate & Individual Tax Estimate payment for calendar year filers

October 17                Monthly deposit of FICA & Withheld Income Tax for month of September

October 31                Monthly & Quarterly Iowa withholding tax payment for period July - September

                                   Monthly & Quarterly Iowa Sales Tax payment for period July- September

                                   File Iowa Unemployment Tax report and payment - 3rd quarter

                                   File Form 941 - 3rd quarter

                                   Deposit Federal Unemployment Tax owed through September if more than $500

November 15            Monthly Iowa withholding tax payment for month of October

                                   Monthly deposit of FICA & Withheld Income Tax for month of October

November 20            Monthly Iowa Sales Tax payment for month of October

December                 Remind employees to submit new Form W-4 if withholding allowances will be different

December 15            Quarterly Federal Corporate Estimate payment

                                  Monthly Iowa withholding tax payment for month of November

                                  Monthly deposit of FICA & Withheld Income Tax for month of November

December 20            Monthly Iowa Sales Tax payment for month of November

December 31            Quarterly Iowa Corporate Tax Estimate for calendar year filers

January 15, 2006      Quarterly Federal Corporate & Individual Estimate payment

                                   Monthly deposit of FICA & Withheld Income Tax for month of December 2005

                                   Farmer's Federal & Iowa Estimated Tax due

January 31, 2006      Monthly &  Quarterly Iowa withholding tax payment for period October - December

                                   Monthly & Quarterly Iowa Sales Tax payment for period October - December

                                   Annual Iowa Sales Tax payment for the year 2005

                                   Iowa Individual Income Tax Estimate payment for calendar year filers

                                   Deposit Federal Unemployment Tax owed through December 31, 2005

                                   File Iowa Unemployment Tax report and payment - 4th quarter

                                   File Form 941 - 4th quarter

                                   File Form 940 or 940-EZ

                                   File Form 943

                                   Completed W-2s to employees

                                   Completed 1099s to recipients