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.
Tax Due Dates
Please read the following so you can become familiar with the tax due dates.
September 15 Due Date
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 Form 1065. This due date applies only if you were given an additional five 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 timely requested an automatic 6-month extension. Otherwise, see March 15.
S Corporations – File Form 1120S and pay any tax due. This due date applies only if you timely requested an automatic six 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 your estimated income tax. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
Employers – Non-payroll 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.
Tax Due Dates
Please read the following so you can become familiar with the Tax Due Dates.
November 15 Due Date
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.
Tax Due Dates
Please read the following so you can become familiar with the Tax Due Dates.
January 31Â Due Date
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 Forms 1098, 1099 and W-2G to recipients for certain payments made during the 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.
February 10Â Due Date
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.
Tax Due Dates
Please read the following so you can become familiar with the Tax Due Dates.
March 15Â Due Date
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 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 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.
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.
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.
Tax Due Dates
Please read the following so you can become familiar with the Tax Due Dates.
Tax Due Dates
Please read the following so you can become familiar with the Tax Due Dates.
