| Date Due | Form | |
|---|---|---|
| 15th of Month | Deposit | Prior month Federal Income Tax and FICA tax. |
| End of Month | 940 and 941 | Prior month federal unemployment tax and payroll tax withheld |
| Jan. 15th | 1040-ES | Fourth quarter estimated tax for prior year |
| 31-Jan | 1099 | Send statements to recipients |
| 31-Jan | W-2 | Send copies to employees |
| 31-Jan | 945 | Report withholding from non payroll items |
| Feb. 15th | W-4 | Employee change of withholding |
| Feb. 28th | 1096 & 1099 | Send statements and summary to IRS |
| Feb. 28th | W-3 | Send W-2 copies to IRS with W-3 |
| Mar 15th | 1120 or 7004 | Corporate income tax or extension. |
| Mar 15th | K-1 | Send S-Corp K-1 forms to owners unless an extension is requested |
| Mar 15th | 8832 | Entity classification election deadline for entity formed in prior year |
| Mar 15th | 2553 | Election by corporation shareholders to be taxed as an S corporation for a corporation formed in the prior year |
| April 15th | 1040 or 4868 | Individual tax return or extension |
| April 15th | 1040 ES | First payment of estimated tax |
| April 15th | IRA | Last day to make IRA contribution for prior calendar year |
| April 15th | SEP/Keogh | Make SEP/Keogh contribution if extension not filed and if plan contribution not paid already. |
| April 15th | 709 or 4868 | Gift tax return or extension |
| April 15th | 1065 or 8736 | Partnership and Limited Liability Company return and K-1 forms or extension request |
| April 15th | 1120-W | First corporation estimated tax |
| April 30th | 941 | First quarter payroll tax return |
| June 15th | 1040 or 4868 | Due date for U.S. persons living outside the U.S. to file their income tax return |
| June 15th | 1040 ES | 2nd Estimated tax payment |
| June 15th | 8109 | 2nd corporation estimated tax |
| June 15th | TD F 90-22.1 | File report of authority over foreign financial accounts for prior year |
| July 15th | 1065 & K-1 or 8800 | Extended due date for partnerships and LLCs or file form 8800 for an additional 3 month extension |
| 31-Jul | 941 | 2nd quarter payroll tax returns |
| 31-Jul | 5500 | Return for pension, profits sharing or stock bonus plan for prior year |
| Aug. 15th | 1040 or 2688 | Extended due date for personal income tax return or extension |
| 15-Sep | 1120 & 1120-S | Final due date of corporation income tax return if extension was requested with form 7004 |
| 15-Sep | 1040 ES | 3rd quarterly estimated tax payment |
| 15-Sep | 8109 | 3rd quarterly corporation payment |
| 15-Oct | 1040 | Final due date for personal income tax return and final date to make a SEP or Keogh plan contribution if form 2688 was approved |
| 15-Oct | 1065 | Final due date for partnership or LLC return if an extension was requested on form 8800 |
| 31-Oct | 941 | 3rd quarter payroll tax return |
| Dec 15th | 8109 | 4th payment of corporation estimated tax. |
| Dec 15th | SEP/Keogh | Establish plan in current year to permit deduction of payment before filing of personal tax return |
| Dec 20th | Gifts | Make gifts to qualify for annual gift tax exclusion and ask donee to deposit check to clear in current year |
| 31-Dec | Withholding | Increase withholding at end of year to reduce penalties for an underpayment of estimated taxes |
| Dec. 31 | State Est. Tax | Make last (4th) payment of state estimated taxes in order to get a deduction for the current year. |
When are Taxes Due? – Last Day to File Taxes
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