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Calendar of Tax
Deadlines
Below we have
compiled a list of key dates and milestones that occur during the
tax year. You may click on a month below to go directly to the
tax deadlines for that month or scroll through the entire list.
You may also
follow us on Twitter
to be sent reminders for the key dates
below.
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January |
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January 1
Employers - Stop advance payments of the earned income
credit for any employee who did not give you a new Form
W-5 for next year.
January 10
Employees who work for tips - If you received $20 or
more in tips during December, report them to your
employer. You can use Form 4070 Employee's Report of
Tips to Employer.
January 15
Employers - Social Security, Medicare and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in December of this year.
Individuals - Make a payment of your estimated tax for
this year if you did not pay your income tax for the
year through withholding (or did not pay in enough tax
that way). Use Form 1040-ES. This is the final
installment date for this year's estimated tax. However,
you do not have to make this payment if you file this
year's return (Form 1040) and pay any tax due by January
31 of the following year.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
December.
January 31
Employers - Federal unemployment tax. File Form 940 (or
940-EZ) for this year. If your undeposited tax is $100
or less, you can either pay it with your return or
deposit it. If it is more than $100, 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 this
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 this 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 - Give your employees their copies of Form W-2
for the previous year. If an employee agreed to receive
Form W-2 electronically, post it on a website accessible
to the employee and notify the employee of the posting
by January 31st.
Employers - Give annual information statements to
recipients of 1099 payments made during previous year.
Individuals - File your income tax return (Form 1040)
for this year if you did not pay your last installment
of estimated tax by January 15. Filing your return and
paying any tax due by January 31 prevents any penalty
for late payment of last installment. |
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February |
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February 10
Employees who work for tips - If you received $20 or
more in tips during January, report them to your
employer. You can use Form 4070 Employee's Report of
Tips to Employer.
February 15
Individuals - If you claimed exemption from income tax
withholding last year on the Form W-4 you gave your
employer, you must file a new Form W-4 by this date to
continue your exemption for another year.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
January.
February 28
All Businesses - File information returns (Form 1099)
for certain payments you made during previous year.
These payments are described under January 31. There are
different forms for different types of payments. Use a
separate Form 1096 to summarize and transmit 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 (not by magnetic media),
your due date for filing them with the IRS will be
extended to March 31. The due date for giving the
recipient these forms remains January 31. |
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March |
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March
1
Farmers and fishermen - File your previous income tax
return (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 current year.
March 10
Employees who work for tips - If you received $20 or
more in tips during February, report them to your
employer. You can use Form 4070 Employee's Report of
Tips to Employer.
March 15
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
February.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in February.
Corporations - File a previous calendar year income tax
return (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
owe.
S Corporations - File a previous calendar year income
tax return (Form 1120S) and pay any tax due. Provide
each shareholder with a copy of Schedule K-1 (Form
1120S), 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.
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.
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 Form 2553 is filed late, S treatment will begin with
next calendar year.
March 31
Electronic filing of Forms 1098, 1099, and W-2G - File
Forms 1098, 1099, or W-2G with the IRS. This due date
applies only if you file electronically (not by magnetic
media). Otherwise, see February 28. The due date for
giving the recipient these forms will still be January
31. For information about filing Forms 1098, 1099, or
W-2G electronically, see Publication 1220,
Specifications for Filing Forms 1098, 1099, 5498 and
W-2G Magnetically or Electronically. |
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April |
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April
10
Employees who work for tips - If you received $20 or
more in tips during March, report them to your employer.
You can use Form 4070 Employee's Report of Tips to
Employer.
April 15
Individuals - File an income tax return for previous
year (Form 1040, 1040A, or 1040EZ) 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, 1040A, or
1040EZ by October 16.
Household employers - If you paid cash wages of $1,500
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 - If you are not paying your current year
income tax through withholding (or will not pay in
enough tax during the year that way), pay the first
installment of your current estimated tax. Use Form
1040-ES.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
March.
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,
Credits, Deductions, etc., or a substitute Schedule K-1.
If you want an automatic 6-month extension of time to
file the return and provide Schedule K-1 or a substitute
Schedule K-1, file Form 7004. Then file Form 1065 by
October 16.
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
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
current 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 May
10 to file the return.
Employers - Federal Unemployment Tax. Deposit the tax
owed through March if more than $500. |
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May |
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May 1
Employers - Social Security, Medicare, and withheld
income tax. 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
Employers - Social Security, Medicare, and withheld
income tax. This due date applies only if you deposited
the tax for the quarter in full and on time.
Employees who work for tips - If you received $20 or
more in tips during April, report them to your employer.
You can use Form 4070 Employee's Report of Tips to
Employer.
May 15
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
April.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in April. |
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June |
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June
10
Employees who work for tips - If you received $20 or
more in tips during May, report them to your employer.
You can use Form 4070 Employee's Report of Tips to
Employer.
June 15
Individuals - 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 to obtain 4 additional months to
file. Then file Form 1040 by October 15. However, if you
are a participant in a combat zone you may be able to
further extend the filing deadline.
Individuals - 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 tax that
way). Use Form 1040-ES. This is the second installment
date for estimated tax in current year.
Corporations - Deposit the second installment of
estimated income tax for current. A worksheet, Form
1120-W, is available to help you estimate your tax for
the year.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
May.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in May. |
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July |
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July
10
Employees who work for tips - If you received $20 or
more in tips during June, report them to your employer.
You can use Form 4070 Employee's Report of Tips to
Employer.
July 15
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
June.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in June.
July 31
Employers - Social Security, Medicare, and withheld
income tax. File form 941 for the second quarter of the
current 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
August 10 to file the return.
Employers - Federal Unemployment Tax. Deposit the tax
owed through June if 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 use a fiscal year as your plan year, file the form
by the last day of the seventh month after the plan year
ends. |
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August |
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August
10
Employers - Social Security, Medicare, and withheld
income tax. This due date applies only if you deposited
the tax for the quarter in full and on time.
Employees who work for tips - If you received $20 or
more in tips during July, report them to your employer.
You can use Form 4070 Employee's Report of Tips to
Employer.
August 15
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
July.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in July. |
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September |
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September 10
Employees who work for tips -If you received $20 or more
in tips during August, report them to your employer. You
can use Form 4070 Employee's Report of Tips to Employer.
September 15
Individuals - Make a payment of your current year
estimated tax if you are not paying your income tax for
the year through withholding (or will not pay in enough
tax that way). Use Form 1040-ES. This is the third
installment date for estimated tax in the current year.
Partnerships - File a previous year return (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 a previous year income tax return
(Form 1120 or 1120-A) and pay any tax due. This due date
applies only if you timely requested an automatic
6-month extension. Otherwise, see March 15.
S corporations - File a previous year income tax return
(Form 1120S) and pay any tax due. This due date applies
only if you timely requested an automatic 6-month
extension. Otherwise, see March 15. Provide each
shareholder with a copy of Schedule K-1 (Form 1120S) or
a substitute Schedule K-1.
Corporations - Deposit the third installment of
estimated income tax for current year. A worksheet, Form
1120-W, is available to help you make an estimate of
your tax for the year.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
August.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in August. |
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October |
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October 10
Employees who work for tips - If you received $20 or
more in tips during September, report them to your
employer. You can use Form 4070 Employee's Report of
Tips to Employer.
October 15
Individuals - If you have an automatic 6-month extension
to file your income tax return for previous year, file
Form 1040, 1040A, or 1040EZ and pay any tax, interest,
and penalties due.
Electing large partnerships - File a previous year
return (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.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
September.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in September.
October 31
Employers - Social Security, Medicare, and withheld
income tax. File form 941 for the third quarter of the
current 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
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 employees whose
withholding allowances will be different in the next
calendar year to fill out a new Form W-4.
Employers - Earned Income Credit. Ask each eligible
employee who wants to receive advance payments of earned
income credit during the next calendar year to fill out
a Form W-5. A new Form W-5 must be filled out each year
before payments are made. |
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November |
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November 1
Employers - Income Tax Withholding. Ask employees whose
withholding allowances will be different in the next
calendar year to fill out a new Form W-4.
Employers - Earned Income Credit. Ask each eligible
employee who wants to receive advance payments of earned
income credit during the next calendar year to fill out
a Form W-5. A new Form W-5 must be filled out each year
before payments are made.
November 13
Employers - Social Security, Medicare, and withheld
income tax. This due date applies only if you deposited
the tax for the quarter in full and on time.
Employees who work for tips - If you received $20 or
more in tips during April, report them to your employer.
You can use Form 4070 Employee's Report of Tips to
Employer.
November 15
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
October.
Employers - Social Security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit
the tax for payments in October.
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. |
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December |
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December 11
Employees who work for tips - If you received $20 or
more in tips during November, report them to your
employer. You can use Form 4070 Employee's Report of
Tips to Employer.
December 15
Corporations - Deposit the fourth installment of
estimated income tax for the current year. A worksheet,
Form 1120-W, is available to help you estimate your tax
for the year.
Employers - Social Security, Medicare, and withheld
income tax - If the monthly deposit rule applies,
deposit the tax for payments in November.
Employers - Nonpayroll Withholding. If the monthly
deposit rule applies, deposit the tax for payments in
November. |
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