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Tax Due Dates

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 15

  • Employers - Social Security, Medicare and withheld income tax. 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 (or did not pay in enough tax that way). Use Form 1040-ES.

 

JANUARY 31

  • Employers - Federal unemployment tax. File Form 940 for this year.

  • 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.

  • Employers - Give your employees their copies of Form W-2 for the previous year. 

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

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

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

 

FEBRUARY 15

  • Employers - Social Security, Medicare, and withheld income tax.  If the monthly deposit rule applies, deposit the tax for payments in January.

 

MARCH 15

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.

  • S Corporations - File Form 1120S. Provide each shareholder with a copy of Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file by September 15.

  • Partnerships - File a previous calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1. If you want an automatic 6-month extension to file the return file Form 7004. Then file Form 1065 by September 15.

 

APRIL 15

  • Individuals - File an income tax return Form 1040 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. Then file Form 1040 by October 15.

  • Household employers - If you paid cash wages of $2,000 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.

  • 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 - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for March.

  • Trusts and Estates - File a previous calendar year return (Form 1041). Provide each beneficiary with a copy of Schedule K-1 (Form 1041),  If you want an automatic 5 month extension to file the return file Form 7004. Then file Form 1041 by September 30.

  • Corporations - File Form 1120 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.  Then file by October 15.  Deposit the first installment of your estimated income tax for current year.

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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.) 

  • Employers - Federal Unemployment Tax. Deposit the tax owed through March if more than $500.

 

MAY 15

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

  • Exempt Organizations - File a previous calendar year return (Form 990). If you want an automatic 6 month extension to file the return file Form 8868. Then file Form 990 by November 15.

 

JUNE 15

  • 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.

  • Corporations - Deposit the second installment of your estimated income tax. 

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

 

JULY 15

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

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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.) 

  • Employers - Federal Unemployment Tax. Deposit the tax owed through June if more than $500.

 

AUGUST 15

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

 

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.

  • Partnerships - File Form 1065. This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K-1. 

  • S Corporations - File Form 1120S. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1.

  • Corporations - Deposit the third installment of your estimated income tax.

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

 

SEPTEMBER 30

  • Trusts and Estates - File Form 1041. This due date applies only if you were given an additional 5 month extension.

 

OCTOBER 15

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

  • Corporations - File Form 1120 and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. 

  • 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.) 

  • Employers - Federal Unemployment Tax. Deposit the tax owed through September if more than $500.

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

 

NOVEMBER 15

  • Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

  • Exempt Organizations - File Form 990. This due date applies only if you timely requested an automatic 6-month extension.

 

DECEMBER 15

  • Corporations - Deposit the fourth installment of your estimated income tax. 

  • Employers - Social Security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November.

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