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When To FileYou will meet the requirement to file Forms 1094-C and 1095-C if the forms are properly addressed and mailed on or before the due date. If the due date falls on a weekend or legal holiday, then the due date is the following business day. A business day is any day that is not a Saturday, Sunday, or legal holiday.Generally, you must file Forms 1094-C and 1095-C by February 28 if filing on paper (or March 31 if filing electronically) of the year following the calendar year to which the return relates. For calendar year 2017, Forms 1094-C and 1095-C are required to be filed by February 28, 2018, or April 2, 2018, if filing electronically.ExtensionsYou can get an automatic 30-day extension of time to file by completing Form 8809, Application for Extension of Time To File Information Returns. The form may be submitted on paper, or through the FIRE System either as a fill-in form or an electronic file. No signature or explanation is required for the extension. However, you must file Form 8809 on or before the due date of the returns in order to get the 30-day extension. Under certain hardship conditions you may apply for an additional 30-day extension. See the instructions for Form 8809 for more information.How to apply.As soon as you know that a 30-day extension of time to file is needed, file Form 8809. See the instructions for Form 8809. Mail or fax Form 8809 using the address and phone number listed in the instructions. You can submit the extension request online through the FIRE System. You are encouraged to submit requests using the online fill-in form. See Pub. 1220, Part B, for more information on filing online or electronically.Where To FileSend all information returns filed on paper to the following:If your principal business, office or agency, or legal residence in the case of an individual, is located in:Use the following address:Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia,West VirginiaDepartment of the TreasuryInternal Revenue Service CenterAustin, TX 73301If your principal business, office or agency, or legal residence in the case of an individual, is located in:Use the following address:Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, WyomingDepartment of the TreasuryInternal Revenue Service CenterPO Box 219256Kansas City, MO 64121-9256

Before its collapse, Enron marketed electricity and natural gas, delivered energy and other physical commodities, and provided financial and risk management services to customers around the world.Kenneth Lay - Founder, Chariman and CEOJeffery Skilling - Former President, COO and CEOAndrew Fastow - Former CFOLu Pi - CEO of Enron Energy ServicesFacts: Most of the top executives were tried for fraud after it was revealed in November 2001 that Enron's earnings had been overstated by several hundred million dollars.Enron was once ranked the sixth-largest energy company in the world.Enron shares were worth $90.75 at their peak in August 2000 and dropped to $0.67 in January 2002.Top Enron executives sold their company stock prior to the company's downfall.Lower-level employees were prevented from selling their stock due to 401k restrictions and many subsequently lost their life savings.Enron paid the top 140 executives $680 million in 2001. Kenneth Lay received $67.4 million and Jeffrey Skilling received $41.8 million.Timeline: July 1985 - Enron is formed by the merger of Houston Natural Gas and Omaha-based InterNorth.2000 - Enron reaches No. 7 on the Fortune 500 list.August 14, 2001 - Skilling resigns as CEO, and Lay becomes CEO again. (He had been CEO from 1985-2000.)August 15, 2001 - Sherron Watkins sends a memo to Lay about accounting issues.October 16, 2001 - Enron announces a third-quarter loss of $618 million.October 31, 2001 - The SEC opens a formal investigation into Enron's transactions.November 9, 2001 - Enron and Dynegy announce a $7.8 billion merger agreement. It would form Dynegy Corp, in which Dynegy would own 64% and Enron 36%.November 28, 2001 - Dynegy announces it has terminated merger talks with Enron.December 2, 2001 - Enron files for Chapter 11 protection, becoming the largest bankruptcy in US history at that time and leaving thousands of workers with worthless stock.January 9, 2002 - The US Department of Justice opens a criminal investigation into Enron's collapse.January 11, 2002 - The SEC widens its investigation to include Enron's chief auditor, Arthur Andersen, due to reports of document shredding.January 15, 2002 - The NYSE suspends trading of Enron shares.January 17, 2002 - Enron ends its partnership with Arthur Andersen.January 23, 2002 - Lay resigns as chairman of the board and CEO.January 25, 2002 - Former Enron vice chairman J. Clifford Baxter commits suicide in Sugarland, Texas.January 30, 2002 - Enron appoints Stephen Cooper as its interim CEO.February 4, 2002 - Lay resigns from Enron's board of directors.February 7, 2002 - Andrew Fastow, Michael Kopper, Richard Buy and Richard Causey all invoke their Fifth Amendment rights before the House Energy and Commerce Committee.February 12, 2002 - Lay invokes his Fifth Amendment right before the Senate Commerce Committee.February 14, 2002 - Whistleblower Watkins testifies before the House of Representatives.February 26, 2002 - Skilling, Watkins and Jeffrey McMahon testify before the US Senate Commerce Committee.March 14, 2002 - US Justice Department indicts accounting firm Arthur Andersen for obstruction of justice in the Enron case.April 2002 - Enron rises to No. 5 on the Fortune 500 list despite its bankruptcy filing. Fortune bases its rankings only on the first nine months of revenue in 2001, which totaled $138.7 billion.June 15, 2002 - Arthur Andersen is found guilty of obstructing justice.August 21, 2002 - Former Enron executive Kopper pleads guilty to conspiracy to commit wire fraud and money laundering conspiracy.October 2, 2002 - Fastow is charged with securities fraud, wire fraud, mail fraud, money laundering and conspiracy.May 1, 2003 - Fastow, his wife, and seven others are charged in a superseding indictment for actions relating to the firm's financial scandals.January 8, 2004 - Judge David Hittner says he will accept Lea Fastow's plea deal in exchange for a guilty plea that could reduce her prison time.January 14, 2004 - Fastow and his wife each plead guilty, as part of a plea agreement.January 22, 2004 - Causey pleads not guilty to five counts of securities fraud and one count of conspiracy to commit securities fraud.February 19, 2004 - Former Enron CEO Skilling is indicted on fraud and conspiracy charges and pleads not guilty.May 6, 2004 - Lea Fastow pleads guilty to a single count of filing a false tax return and receives a 12-month sentence.May 19, 2004 - The former Enron vice president responsible for investor relations, Paula Rieker, pleads guilty to insider trading.July 7, 2004 - Lay is indicted on 11 counts - one count of conspiracy to commit security and wire fraud, two counts of wire fraud for misleading statements at employee meetings, four counts of securities fraud for false statements in presentations to securities analysts, one count of bank fraud and three counts of making false statements to banks.July 8, 2004 - Lay pleads not guilty to all 11 charges and is released on $500,000 unsecured bond.November 3, 2004 - The first criminal trial ends with the acquittal of former accountant Sheila Kahanek.November 17, 2004 - Enron comes out of bankruptcy after selling its interest in three natural gas pipelines to CCE Holdings for $2 billion.May 31, 2005 - The US Supreme Court overturns Arthur Andersen's obstruction of justice conviction.December 28, 2005 - Causey pleads guilty to securities fraud for his role in the Enron scandal. He will serve only seven years in exchange for cooperating with prosecutors seeking convictions of his former bosses, Lay and Skilling.March 28, 2006 - The judge dismisses three counts against Skilling (two charges of securities fraud and one charge of lying to auditors) and one count of securities fraud against Lay.May 25, 2006 - The jury in the Enron case finds former CEO Skilling and founder Lay guilty of conspiracy and fraud. Lay is convicted of all six counts against him and Skilling is found guilty on 19 counts of conspiracy, fraud, false statements and insider trading. Skilling is found not guilty on nine counts of insider trading. Judge Simeon T. Lake announces four guilty verdicts in the separate bench trial of Lay on separate counts of conspiracy and fraud.July 5, 2006 - Lay dies in Aspen, Colorado, from a heart attack brought on by severe coronary artery disease.September 26, 2006 - Fastow is sentenced to six years in prison, four years less than his plea agreement stipulated in January 2004.October 17, 2006 - Judge Lake erases Lay's fraud and conspiracy convictions. This is a long-standing legal practice of the US federal courts if the defendant dies before he/she has a chance for an appeal to be heard.October 23, 2006 - Skilling is sentenced to 24 years and four months in prison.November 7, 2006 - Fastow reports to the Oakdale, Louisiana, federal detention center to begin serving his six-year sentence.November 15, 2006 - Former COO Causey is sentenced to five years and six months in prison for one count of securities fraud.November 16, 2006 - Skilling appeals his convictions to the 5th Circuit Court of Appeals.December 13, 2006 - Skilling reports to prison in Waseca, Minnesota, after a judge refuses to allow him to remain free pending appeal.January 3, 2007 - Causey reports to the Bastrop Federal Correctional Institution to begin serving his five and a half year sentence.January 6, 2009 - The US Court of Appeals affirms Skilling's conviction but sends his case back for resentencing.June 24, 2010 - The US Supreme Court rules that Skilling was incorrectly prosecuted under a law concerning "honest-services fraud." The court then nullifies Skilling's conviction on that charge.April 6, 2011 - The Fifth US Circuit Court of Appeals confirms Skilling's criminal conviction.May 16, 2011 - Fastow is transferred from a federal prison in Louisiana to a halfway house in Houston. He is later allowed to move to his home to complete his sentence.May 17, 2011 - Causey begins serving the rest of his five and a half year sentence in home confinement.December 17, 2011 - Fastow's home confinement ends and he begins two years of probation.April 16, 2012 - The US Supreme Court turns aside Skilling's second appeal. A few weeks later, Skilling's attorney files a motion requesting a new trial in Houston federal court citing newly discovered evidence.June 21, 2013 - A federal judge reduces Skilling's sentence by more than 10 years. As part of the resentencing deal brokered between prosecutors and the defense, Skilling agrees to stop challenging his conviction and forfeit roughly $42 million that will be distributed among the victims of the Enron fraud.November 18, 2015 - A federal judge issues a ruling that bars Skilling from ever acting as an officer or director of a publicly traded company again, settling a long-running civil suit by the US Securities Exchange Commission.March 1, 2017 - A federal judge dismisses a class action lawsuit against UBS, accused of hiding fraud committed by Enron, a former client.Source: Enron Fast Facts

Slavery takes many forms. Our current slavery system is prison. We keep black men locked up, and we find a reason when there isn’t one. Racism is a sick thing—Take a look at what we do.Southern Poverty Law tells this story:Mississippi’s Broken Education Promise – A TimelineMay 23, 2017The promise of an education in Mississippi’s constitution is among the weakest in the nation.It hasn’t always been this way. When the state was readmitted to the Union after the Civil War, its constitution included a strong education clause that guaranteed a “uniform system of free public schools” for all children – regardless of race. Under the terms of readmission, that promise could not be diminished.Mississippi, however, has violated the provision by amending its education clause four times and providing inferior educational opportunities to its black students.The changes began at the start of the Jim Crow era as part of the broader white supremacist movement to dismantle the rights of former slaves and their descendants.As a result of the amendments, generations of Mississippi’s children – both black and white – have been short-changed. Today, the state’s public schools are poorly funded and anything but “uniform.”As was expressly intended by the first change in 1890, the harm has fallen most heavily on African-American children. All of the state’s “F”-rated school districts are majority-black. Conversely, the vast majority of “A”-rated schools are at least 70 percent white. Last year, the Mississippi Department of Education reported a 29 percent achievement gap between black and white students.The SPLC filed a federal lawsuit in May 2017 accusing the state of repeatedly violating the education promise enshrined in its post-Civil War constitution and in the 1870 congressional act that allowed it to rejoin the Union. The following timeline chronicles the history that has led to this moment.1800sDecember 10, 1817 – The state of Mississippi is admitted to the Union. Its economy is powered by slave labor, and cotton is king.1860 – There are 436,631 slaves in Mississippi – comprising about 55 percent of its population.January 9, 1861 – Following the election of Abraham Lincoln, Mississippi becomes the second state to secede from the Union. Its Declaration of the Immediate Causes which Induce and Justify the Secession of the State of Mississippi from the Federal Union states:Our position is thoroughly identified with the institution of slavery – the greatest material interest of the world. Its labor supplies the product which constitutes by far the largest and most important portions of commerce of the earth. These products are peculiar to the climate verging on the tropical regions, and by an imperious law of nature, none but the black race can bear exposure to the tropical sun. These products have become necessities of the world, and a blow at slavery is a blow at commerce and civilization. That blow has been long aimed at the institution, and was at the point of reaching its consummation. There was no choice left us but submission to the mandates of abolition, or a dissolution of the Union, whose principles had been subverted to work out our ruin.February 4, 1861 – Mississippi and six other states form the Confederate States of America.February 18, 1861 – Jefferson Davis, a slave owner who operates a cotton plantation in Mississippi, is inaugurated as the president of the Confederacy.AP Images/Winslow Homer1861 to 1865 – American Civil War – Eighty thousand Mississippians fight to maintain slavery. Casualties are heavy.July 4, 1863 – The Army of Mississippi surrenders following the pivotal siege of Vicksburg.May 4, 1865 – The remnants of the Confederate army in the Western Theater surrender.May 9, 1865 – President Andrew Johnson declares that armed resistance and insurrection against the United States is “virtually at an end.”May 10, 1865 – Jefferson Davis is captured.1865 – Mississippi becomes the first state to enact Black Codes that restrict the rights and status of African Americans after the Civil War. Other former Confederate states soon follow.University of PittsburghMarch 2, 1867 – The Military Reconstruction Act divides the South into districts under federal military command. Former Confederate states wishing to end Reconstruction and rejoin the Union must ratify the 14thAmendment, hold a constitutional convention and adopt a constitution consistent with the U.S. Constitution. State constitutions must be approved by Congress.January 1868 – One hundred delegates, including 17 African Americans, gather for a constitutional convention, leading it to become known as the “Black and Tan Convention.” It is the first time that African Americans participate in the political process in Mississippi. The new constitution includes a strong clause requiring the state to provide an education for all children, regardless of race:As the stability of a republican form of government depends mainly upon the intelligence and virtue of the people, it shall be the duty of the Legislature to encourage, by all suitable means, the promotion of intellectual, scientific, moral, and agricultural improvements, by establishing a uniform system of free public schools, by taxation, or otherwise, for all children between the ages of five and twenty-one years, and shall, as soon as practicable, establish schools of higher grade.April 10, 1869 – Congress approves the new Mississippi Constitution.January 17, 1870 – Mississippi ratifies the 14th and 15th Amendments to the U.S. Constitution.Feb. 23, 1870 – Mississippi is readmitted to the Union. Congress returns Mississippi to full statehood by passing the “Readmission Act.” In an attempt to protect the rights of freed slaves, the Act provides that “the [1869] state constitution may not be amended or changed to deprive any U.S. citizen, or class of citizens, the school rights and privileges secured under the constitution, or to deny the right to vote to any eligible U.S. citizen or class of citizens.” It also bars Mississippi from enacting any law to deprive any citizen of the right to hold office based on race, color, or previous condition of servitude, or any other qualifications for office not required of all other citizens.Getty Images/MPI1869 to 1875 – Empowered by the protections of the Readmission Act, African Americans register to vote and leverage their new political status to craft more favorable public policy to help them achieve equity in terms of community services, the courts, police protection, and freedom of expression and movement. By 1875, one-third of the Mississippi Senate and 59 members of the House of Representatives are African-American. Black men also serve as superintendent of education, lieutenant governor, secretary of state and speaker of the House. African Americans play a leading role in pushing for the development of a uniform system of public schools, which serves as an incubator for a new generation of black men and women equipped with the rights to vote, negotiate labor agreements, own land and participate in the political process.1875 – Upset by the gains of former slaves, white supremacists launch a campaign of violence, fraud and intimidation during the 1875 election. It is part of the so-called “Redemption” movement that sweeps the South and eventually leads to the adoption of Jim Crow laws that reinstitute racial segregation across the region. Goaded by local newspapers and political leaders, young white men form armed militias to intimidate black voters. A congressional report later describes it as an attempt to “inaugurate an era of terror” to prevent African Americans from “the free exercise of the right to vote.” White Democrats easily gain control of both houses of the Legislature. By 1890, only four African Americans still serve in the Legislature. Whites also regain control of other political offices. A new, white education superintendent declares that the creation of public schools was “an unmitigated outrage upon the rights and liberties of the white people of the state.” Lawmakers drastically reduce taxes and state expenditures in all areas, including public education.1878 – Though school segregation is already a fact of life in Mississippi, lawmakers write it into state law by requiring “that the schools in each county shall be so arranged as to offer ample free school facilities to all educable youths in that county but white and colored children shall not be taught in the same school-house, but in separate school-houses.”WikipediaAugust 1890 – A constitutional convention meets to further disenfranchise the state’s black residents. Judge S.S. Calhoon, the convention president, proclaims, “We came here to exclude the negro. Nothing short of this will answer.” Throughout the convention, the Jackson Clarion-Ledger reports the sentiment is shared by nearly the entire delegation. W.S. Eskridge, a Tallahatchie County delegate, declares: “The white people of the state want to feel and know that they are protected not only against the probability but the possibility of negro rule and negro domination. … The remedy is in our hands, we can if we will afford a safe, certain and permanent white supremacy in our state.” A decade later, future Gov. James Vardaman describes the intent in the most honest terms: “There is no use to equivocate or lie about the matter. Mississippi’s constitutional convention of 1890 was held for no other purpose than to eliminate the nigger from politics; not the ‘ignorant and vicious,’ as some of those apologists would have you believe, but the nigger. … Let the world know it just as it is.”Nov. 1, 1890 – Mississippi adopts new a constitution that greatly diminishes the political power of African Americans by restricting their voting rights. It also creates racially segregated schools and a new school funding mechanism that allows wealthy, white school districts to levy taxes for education revenue far in excess of the taxes generated in poor, largely African-American districts.1899 – The state school superintendent says, “It will be readily admitted by every white man in Mississippi that our public school system is designed primarily for the welfare of the white children of the state, and incidentally, for the negro children.”1900s1934 – Mississippi violates the Readmission Act by raising the minimum age for public school from 5 to 6. The Depression-era measure, according to the Jackson Clarion-Ledger, “was urged by school officials as a means of saving the state many thousands of dollars.”Getty Images/Smith Collection/Gado1944 to 1954 – A decade before the U.S. Supreme Court declares segregated schools unconstitutional in Brown v. Board of Education, white Mississippians begin to recognize that ensuring black schools are equal to white schools may be the best way to fend off lawsuits that could end segregation. A 1952 state report, however, finds vast disparities between black and white schools; a Delta district, for example, spends $464.49 per white student but only $13.71 per black student.May 17, 1954 – The U.S. Supreme Court declares segregated schools unconstitutional in Brown v. Board of Education. The unanimous decision finds that “separate educational facilities are inherently unequal.”1960 – The Mississippi Legislature declares the Brown decision unconstitutional and enacts a statute allowing school boards to close schools and transfer students out of districts in order to maintain “public peace, order or tranquility.”1960 – Mississippi violates the Readmission Act again by amending its constitution to further dilute the education clause. To avoid desegregation mandates flowing from Brown v. Board of Education, the state amends its constitution to make free public schools a discretionary function of the Legislature. The modified clause states:The Legislature may, in its discretion, provide for the maintenance and establishment of free public schools for all children between the ages of six and twenty-one years, by taxation or otherwise, and with such grades, as the legislature may prescribe.1987 – Mississippi amends its education clause again in violation of the Readmission Act. The revision, presented as an attempt to remedy what has been described as the “historical embarrassment” of the 1960 measure, also strikes language establishing a minimum and maximum age for school attendance and other provisions – further eviscerating the original education clause. The clause still stands in this form today:The Legislature shall, by general law, provide for the establishment, maintenance and support of free public schools upon such conditions and limitations as the Legislature may prescribe.Aug. 22, 1997 – Lawmakers pass the Mississippi Adequate Education Program (MAEP) to fund education. Designed to address low student achievement and inequality between school districts, MAEP establishes a school funding formula that calculates the amount of money purportedly needed each year to provide an adequate education. Each district is required to provide a portion of the base cost, leaving the state to cover the rest.2000s2005 – Racial disparities persist in the classroom. In 1992, 63 percent of white fourth-graders scored at least a basic level in reading, compared to only 25 percent of black fourth-graders. By 2005, the gap closes by only 2 percentage points.2010s2014 – Mississippi voters gather nearly 200,000 signatures to place Initiative 42 on the 2015 ballot. Almost 20 years after the passage of the Mississippi Adequate Education Program, it has been fully funded only twice, leaving schools in poor districts to suffer. Initiative 42 is a proposed constitutional amendment requiring the Legislature to fully fund the program. Opponents warn that it would open the state up to lawsuits. In a speech to the Tishomingo County Midway Republican Rally shortly before the vote, state Rep. Bubba Carpenter, who is white, puts the argument in explicitly racial terms: “If 42 passes in its form, a judge in Hinds County, Mississippi, predominantly black – it’s going to be a black judge – they’re going to tell us where the state education money goes.”Nov. 3, 2015 – Initiative 42 fails. Certified vote totals show 51.6 percent of voters cast a ballot not to amend the state constitution, killing the initiative.October 2016 – State data shows that Mississippi’s failing school districts are overwhelmingly black. The Mississippi Departmentof Education’s school district evaluation shows that 13 of the state’s 19 “F”-rated districts are more than 95 percent black. The remaining six range from 80.5 percent to 91 percent black. The state’s top five highest performing school districts are predominantly white.November 2016 – The state reports a vast racial achievement gap. Data from the Mississippi Department of Education show a 28.6 percent achievement gap between black and white students in English language arts and a 27.8 percent gap in math.2017 – Mississippi’s schools are among the least effective in the country and continue to fail children because of the erosion of the education clause. The most vulnerable children are deprived of the same educational opportunities available to others. Despite the Mississippi Adequate Education Program, public schools have been underfunded by nearly $2 billion over the previous nine years. The five states that rank highest in academic achievement spend a total of between $14,150 and $17,300 per student. Mississippi spends just $9,394. The state’s black students continue to face a racial achievement gap.AP Images/Rogelio V. SoliMay 23, 2017 – The SPLC files a federal lawsuit accusing Mississippi of breaking the education guarantee contained in its first constitution. The complaint describes how four amendments to the 1868 education clause have diminished the education rights of Mississippi citizens in violation of the Readmission Act that allowed the state to rejoin the Union.FacebookTwitterThe Southern Poverty Law Center400 Washington AvenueMontgomery, AL 36104The Civil Rights Memorial CenterLearn MoreAbout UsOur History Senior Program Staff Careers Privacy & Terms Contact UsState OfficesAlabama Florida Louisiana MississippiSupport UsFriends of the Center Planned Giving Employer Matching Gifts of Stock and Securities Other Ways of Giving Donor Resources StoreResourcesNews Case Docket Extremist Files Hatewatch Intelligence Report Publications Law Enforcement Selma: The Bridge to the Ballot