Due Dates

/Due Dates
Due Dates 2018-01-02T12:26:35+00:00

All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.

January 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during December, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

January 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your February tax payments.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your February tax payments.

Individuals – Tax payment. Make a payment of your estimated tax for the year, if you didn’t pay your income tax for the year through withholding (or didn’t pay enough tax). Use Form 1040-ES. Note: This is the final installment date for the year’s estimated tax. However, you don’t have to make this payment if you file this year’s return (Form 1040) and pay any tax due by January 31.

Farmers and Fishermen – Tax payment. Pay your estimated tax for this year using Form 1040-ES. You have until April 15 to file your income tax return (Form 1040). Keep in mind that if you don’t pay your estimated tax by January 15, you must file your return and pay any tax due by March 1 to avoid an estimated tax penalty.

January 31

Employers – Federal unemployment tax. File Form 940 (or 940-EZ) for the year. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of the year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.

Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for the year on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

Employers – Form W-2 to employees. Give your employees their W-2s for the previous year. If you are distributing W-2s electronically, post them on a website accessible by your employees and notify them of the posting by January 31.

Employers – Give annual information Forms 1098, 1099, and W-2G to recipients for certain payments made during the year.

Employers – Give your employees Forms 1095-B and 1095-C for health care coverage.

Individuals – Income tax filing. File your income tax return (Form 1040) for the previous year if you did not pay your last estimated tax installment by January 15. Filing your return and paying any tax due by January 31 prevents any late payment penalty for your last installment.

February 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during January, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

February 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your March tax payments.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your March tax payments

Employers – Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

Individuals – Exemption filing. If you claimed exemption from income tax withholding last year on your W-4 that you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

February 28

Employers – File Form W-3 with Copy A of all Forms W-2 issued for the current tax year.

Employers – File Forms 1094-B, 1095-B, 1094-C, and 1095-C, if filing on paper.

All Businesses – File Form 1096 as the annual information transmittal form for worker payments described under January 31. There are different forms for different types of payments. You can use a separate Form 1096 to summarize and send the forms for each type of payment. See the General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1098, 1099, or W-2G electronically, your due date for filing them with the IRS is extended to March 31. The due date for giving the recipient these forms remains January 31.

March 1

Farmers and Fishermen – File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your previous year estimated tax by January 15 of the current year.

March 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during February, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

March 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your April tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your April tax payments.

Corporations – File Form 1120 or 1120-A and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you will owe.

S Corporations – File Form 1120-S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004, and deposit what you estimate you owe.

S Corporation election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with current calendar year. If you file Form 2553 late, S treatment will begin with next calendar year.

Electing large partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15, following the close of the partnership’s tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

March 31

All Businesses – Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, and W-2G. This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Magnetically or Electronically.

April 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during March, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

April 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your May tax payments.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your May tax payments.

Household Employers – File Schedule H (Form 1040). If you paid cash wages of $1,900 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also report any income tax you withheld for your household employees.

Individuals – File an income tax return (Form 1040, 1040-A or 1040-EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040-A or 1040-EZ by October 15.

Individuals – If you are not paying your current year income tax through withholding (or will not pay enough in taxes during the year through withholding), pay the first installment of your current estimated tax. Use Form 1040-ES.

Partnerships – File a previous calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, Etc., or a substitute Schedule K-1. If you want an automatic 5-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then, file Form 1065 by September 15.

Electing large partnerships – File a previous calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 16. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

Corporations – Deposit the first installment of your estimated income tax for current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

April 30

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of the current year and deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

Employers – Federal unemployment tax. Deposit the tax owed through March, if more than $500.

May 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during April, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

Employers – File Form 941 for the first quarter. This due date applies only if you deposited the tax for the quarter in full and on time.

May 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your June tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your June tax payments.

June 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during May, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

June 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your July tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your July tax payments.

Individuals – File Form 1040. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 for an additional 4 months to file. Then file Form 1040 by October 15. If you are in the military in a combat zone you may be able to further extend the filing deadline.

Individuals – Estimated tax second installment. Make a payment of your current estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough in taxes tax through withholding). Use Form 1040-ES.

Corporations – Deposit the second installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

June 30

Taxpayers with foreign assets exceeding certain thresholds – File FBAR Form 114 electronically with the Financial Crimes Enforcement Network (FinCEN).

July 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during June, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

July 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your August tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your August tax payments.

July 31

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of the current year and deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you have deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

Employers – Federal unemployment tax. Deposit the tax owed through June, if it’s more than $500.

Employers – If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file form 5500 or 5500-EZ for previous calendar year. If you follow a fiscal year plan, file the form by the last day of the seventh month after the plan year ends.

August 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during July, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

Employers – File Form 941 for the second quarter. This due date applies only if you deposited the tax for the quarter in full and on time.

August 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your September tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your September tax payments.

September 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during August, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

September 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your October tax for payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your October tax for payments.

Individuals – Estimated tax third installment. Make a payment of your current year estimated tax if you are not paying your income tax for the year through withholding (or if you will not pay enough in taxes through withholding). Use Form 1040-ES. This is the third installment date for estimated tax in the current year.

Partnerships – File Form 1065. This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.

Corporations – File Form 1120 or 1120-A and pay any tax due. This due date applies only if you requested an automatic 6-month extension on time. Otherwise, see March 15.

Corporations – Deposit the third installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

S Corporations – File Form 1120-S and pay any tax due. This due date applies only if you requested an automatic 6-month extension on time. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120-S) or a substitute Schedule K-1.

October 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during September, report them to your employer. Form, 4070 Employee’s Report of Tips to Employer, makes this task easy.

October 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your November tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your November tax payments.

Individuals – If you have an automatic 6-month extension to file your income tax return, file Form 1040, 1040-A or 1040-EZ and pay any tax, interest, and penalties due.

Electing large partnerships – File Form 1065-B. This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

October 31

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of the current year and deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.

Employers – Federal unemployment tax. Deposit the tax owed through September if more than $500.

Employers – Income tax withholding. Ask your employees whose withholding allowances will be different in the next calendar year to fill out a new Form W-4.

November 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during October, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

Employers – File Form 941 for the third quarter. This due date applies only if you deposited the tax for the quarter in full and on time.

November 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your December tax payments.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your December tax payments.

December 10

Employees who work for tips – Tip reporting. If you received $20 or more in tips during November, report them to your employer. Form 4070, Employee’s Report of Tips to Employer, makes this task easy.

December 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the amount due for your January tax payments.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the amount due for your January tax payments.

Corporations – Deposit the fourth installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.