Tax Due Dates

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JANUARY 10

Employees who work for tips – If you received $20 or more in tips during December, report them to your employer. 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.

Employers –If the monthly deposit rule applies, deposit the tax for payments in December.

Individuals – Make a payment of your estimated tax for this year if you did not pay your income tax for the year through withholding. Use Form 1040-ES.

JANUARY 31

Employers – Federal unemployment tax. File Form 940 (or 940-EZ) for this year. If your un-deposited 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 un-deposited 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 –File Form 945 to report income tax withheld for this year on all non-payroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any un-deposited 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.

Employers – Give annual information statements to recipients of 1099 payments made during previous year.

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 to continue your exemption for another year.

Employers –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. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. 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.

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 –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.

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 5-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 September 15

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.

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.

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. File Form 4868, Application for Automatic Extension if you want an automatic 6-month extension. Then file Form 1040, 1040A, or 1040EZ by October 15.

Individuals – If you are not paying your current year income tax through withholding, pay the first installment of your current estimated tax. Use Form 1040-ES.

Individuals – Due date for reporting Foreign Bank and Financial Accounts. It allows a maximum extension of six months, ending on Oct, 15, to submit their FBARs.

Corporations – File a previous calendar year income tax return (Form 1120 or 1120-A) and pay any tax due.  File Form 7004 if you want an automatic 6-month extension of time to file the return and deposit what you estimate you owe.

Employers –If the monthly deposit rule applies, deposit the tax for payments in March.

APRIL 30

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of current year. Deposit any un-deposited 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 –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.

Nonprofits – Nonprofit organization tax filing is due on 5/15 and can be extended to 11/15.

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 outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. File Form 4868 If you want additional 4 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. 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 –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.

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 – 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.

AUGUST 1

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of the current year. Deposit any un-deposited 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 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.

AUGUST 10

Employers – Social Security, Medicare, and withheld income tax due date. It 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 – Non payroll 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.

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 –Current year estimated tax due date if you are not paying your income tax for the year through withholding. Use Form 1040-ES. This is the third installment date for estimated tax in the current year.

Partnerships – Previous year return (Form 1065) due date. It 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.

S corporations – Previous year income tax return (Form 1120S) and any related tax due date. It 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 –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.

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 – Previous year, Form 1040, 1040A, or 1040EZ and any related tax, interest, and penalties due date if you have an automatic 6-month extension to file your income tax return.

Corporations – Previous year income tax return (Form 1120 or 1120-A) and any related tax due date. It applies only if you timely requested an automatic 6-month extension.

Employers – 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.

NOVEMBER 10

Employers – Social Security, Medicare, and withheld income tax due date. It 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 October, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.

NOVEMBER 15

Employers – Non-payroll 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.

DECEMBER 10

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 – Non-payroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in November.

All Employers – Give your employees their copies of Form W-2 for the previous year by January 31 of the following year.

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