| Date |
Deadline Description |
| Jan 16
|
Individuals must make their prior year fourth quarter
estimated tax payment using Form 1040-ES.
|
| Jan 31
|
Employers must provide their employees with
prior year W-2s. Prior year Forms 1099 are due from payers of interest, dividends
and miscellaneous payments.
|
| Employers must file Form 941
to report FICA taxes and income taxes withheld for the fourth quarter
of prior year.
|
| Employers must file Form 940
to report federal unemployment taxes for prior year.
|
| Feb 15
|
Employees that were exempt from income tax withholding
for prior year must file a new Form W-4 today to continue their exemption
for current year.
|
| Feb 28
|
Employers must file Forms W-2
with the Social Security Administration. Electronic filers may defer
filing Forms W-2 to March 31.
|
| Payers must file Forms 1099
for interest, dividends and miscellaneous payments. Electronic filers
may defer filing Forms 1099 to March 31.
|
| Mar 15
|
Calendar year corporations must file Form 1120,
Form 1120-A, or Form 1120S, or file for an automatic six-month extension
using Form 7004.
|
| Mar 31
|
Electronic filers must file Forms W-2 and Forms
1099.
|
| Apr 17
|
Individuals must file Form 1040, Form 1040A,
or Form 1040EZ, or file for an automatic six month extension using
Form 4868.
|
| Individuals that want to make an IRA contribution
for prior year must make their contribution by this date even if they get
an extension to file their tax return.
|
| Individuals must make their current year first quarter
estimated tax payment using Form 1040-ES.
|
| Household employers who pay more than $1,400
of wages in prior year must file Schedule H of Form 1040.
|
| Calendar year partnerships must file Form 1065
or request an automatic six month extension using Form 7004.
|
| Calendar year trusts and estates must file Form
1041. Trusts may request an automatic six month extension using Form
7004. Estates may request a six month extension by filing Form 7004
in time for it to be processed by this date.
|
| Calendar year corporations must deposit their
first current year estimated tax payment with an authorized depository using
Form 8109-B.
|
| May 1 |
Employers must file Form 941 to report FICA
taxes and income taxes withheld for the first quarter of current year.
|
| May 15 |
Calendar year exempt organizations must file
Form 990 or Form 990-P, or request an automatic extension using Form
8868.
|
| Jun 15
|
Individuals that are a U.S. citizen or resident
alien living and working (or on military duty) outside the U.S. and
Puerto Rico must file their prior year Form 1040, or file for an extension
using Form 4868.
|
| Individuals must make their
current year second quarter estimated tax payment using Form 1040-ES.
|
| Calendar year corporations
must deposit their second estimated tax payment with an authorized
depository using Form 8109-B.
|
| July 31 |
Calendar year qualified retirement plans, such
as a 401(k) or Keogh Plan, must file Form 5500 unless they request
an extension using Form 5558.
|
| Employers must file Form 941 to report FICA
taxes and income taxes withheld for the second quarter of current year.
|
| Aug 15
|
Individuals must make their current year third quarter
estimated tax payment using Form 1040-ES.
|
| Sep 15
|
|
| Calendar year corporations must deposit their
third quarter estimated tax payment with an authorized depository
using Form 8109-B.
|
| Calendar year corporations that requested an
automatic extension must file Form 1120, Form 1120-A, or Form 1120S.
|
| Oct 16
|
Individuals that filed for an extension on April
17 must file Form 1040, Form 1040A or Form 1040EZ.
|
| Calendar year partnerships
and trusts that requested an extension on April 17 must file Form
1065 or Form 1041.
|
| Oct 31
|
Employers must file Form 941 to report FICA taxes
and income taxes withheld for the third quarter of current year.
|
| Dec 15
|
Calendar year corporations must deposit their
fourth quarter estimated tax payment with an authorized depository
using Form 8109-B.
|
| Dec 31
|
Last day for establishing certain self-employed
retirement plans.
|
