JANUARY

Management companies prepare and send out their Final Statements for the tax year.

US lenders start to mail out Mortgage Interest Statements (Form 1098). Please include a copy with your completed questionnaire.

Tangible Personal Property Tax Returns are mailed out by the County. If you receive the return in your home country you should sign and mail or email the return to us for completion on your behalf.

Harding Tax Questionnaire to be completed and returned along with copies of any supporting paperwork.

FEBRUARY

FORM W-8BEN.  At the beginning of the tax year you may be contacted by your US mortgage company or bank requesting you complete Form W-8 BEN with your Taxpayer Identification Number (ITIN).   Please visit our website for instructions on completing the form and ensure that your information is only disclosed to your own bank or US mortgage lender.  Form W-9 is only applicable to US residents and should be discarded.

MARCH

2013 Tangible Personal Property Tax Returns prepared to report furniture values for all first year filers and furniture values of more than $25,000 for prior year filers where required. 

Form 1042-S due to be filed by management company to both IRS and homeowner to report rental income received on behalf of owner.  Due by March 15th.

APRIL

April 15th – filing deadline for US citizen and permanent resident (green card holders) returns.

2012 Real Estate and Tangible Personal Property Tax Bills become delinquent and penalties and interest start to accrue.

MAY

May 31st – filing deadline for BEA benchmark survey.  Significant civil penalties may apply to late filers.

JUNE

June 15th – filing deadline for non-resident tax returns - Extensions filed for questionnaires/papers received after March 31st 2013.

June 30th – filing deadline for Report of Foreign Bank and Financial Accounts (FBAR).  Applies to US citizens and permanent residents.  Civil & criminal penalties may apply to late filers.

AUGUST

County mails out TRIM notices - assessments for Real Estate and Tangible Personal Property Taxes (where appropriate) for 2013. You must submit any appeal regarding the proposed valuation to the Property Appraiser's Office by September 1st.

SEPTEMBER

Local Business Tax Receipt (prev. Occupational License) - renewable by 30th September.

NOVEMBER

County mails out the 2013 Real Estate and Tangible Personal Property Tax Bills. Payment is due by March 31st, 2014 - discounts are available for early payment. The bills can be viewed by visiting the relevant Tax Collector's Website.

DECEMBER

Harding & Associates mails out questionnaire for reporting income and expenditure for 2013 tax year.