USA desk · Federal Tax
Federal income tax is an IRS file, not a state formation file. The return type follows how the entity is classified. Estimated tax may be due during the year. Information returns (such as 1099s) sit on a separate clock.
Federal work we coordinate
Income-tax return
Classification drives the form — corporation, partnership, or disregarded LLC. We lock classification with the US CPA before year-end, not after.
Estimated tax
Quarterly estimates may apply. Missing them can cost penalties even if the year-end return is still open.
Information returns
Payments to US contractors often need 1099s. First-year files miss this more often than the income-tax return itself.
Employment tax
US employees and many officer arrangements need federal withholding and payroll deposits on a payday calendar.
How a federal-tax engagement runs
- 1Confirm entity classification and tax year.
- 2Set estimated-tax and information-return diaries.
- 3Close monthly books the CPA can use.
- 4File the federal return with the US CPA partner.
- 5Align IRS numbers with India ITR and treaty notes.
IRS forms and due dates change. Filings that must be signed by a US CPA stay with US partners. This page is general information, not a US tax opinion.
US Federal Tax FAQs
Usually not. An extension typically extends the time to file, not the time to pay. We diary payment dates separately from the return due date with the US CPA.
Discuss your Federal Tax requirements
Speak with a PJRJ USA desk partner — we respond within one business day.