Tax Due Dates

Depending on your organization, you may have differing tax due dates. Our knowledgable CPAs and these helpful resources can help you stay on top of deadlines and avoid late filing penalties.

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Individuals

15th

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.

31st

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.

15th

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.

15th
  • 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 15.
  • 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.
15th
  • 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.
  • 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.
15th

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.

15th

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.

Employers

15th
  • Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of this year.
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December.
31st
  • 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.
  • 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.
  • 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.
  • 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.
  • Give annual information statements to recipients of 1099 payments made during previous year.
15th

Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in January.

15th
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in February.

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

15th
  • Household employers – If you paid cash wages of $1,700 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.
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
30th
  • 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.

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

10th

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.

15th
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
15th

  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
15th

  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in June.

  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
1st
  • 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 have deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

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

  • 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.
10th

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.

15th
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
15th

  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in August.

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

15th
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
31st
  • 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.
  • Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
  • Income Tax Withholding. Ask employees whose withholding allowances will be different in the next calendar year to fill out a new Form W-4.
10th

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.

15th
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

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

15th
  • Social Security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments in November.
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
  • Give your employees their copies of Form W-2 for the previous year by January 31 of the following 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.

Tip Workers

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

10th

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.

Corporations

15th
  • Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of this year.
  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December.
31st
  • 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.
  • 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.
  • 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.
  • 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.
  • Give annual information statements to recipients of 1099 payments made during previous year.
15th
  • 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.
15th

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.

15th

  • 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.

15th

  • 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.

  • 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.

15th

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.

S Corporations

15th
  • 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.
15th

  • 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.

Partnerships

15th
  • 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.
15th
  • 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.
  • 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.
15th

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.

15th

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.

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