When are Taxes Due? – Last Day to File Taxes

Date DueForm
15th of MonthDepositPrior month Federal Income Tax and FICA tax.
End of Month940 and 941Prior month federal unemployment tax and payroll tax withheld
Jan. 15th1040-ESFourth quarter estimated tax for prior year
31-Jan1099Send statements to recipients
31-JanW-2Send copies to employees
31-Jan945Report withholding from non payroll items
Feb. 15thW-4Employee change of withholding
Feb. 28th1096 & 1099Send statements and summary to IRS
Feb. 28thW-3Send W-2 copies to IRS with W-3
Mar 15th1120 or 7004Corporate income tax or extension.
Mar 15thK-1Send S-Corp K-1 forms to owners unless an extension is requested
Mar 15th8832Entity classification election deadline for entity formed in prior year
Mar 15th2553Election by corporation shareholders to be taxed as an S corporation for a corporation formed in the prior year
April 15th1040 or 4868Individual tax return or extension
April 15th1040 ESFirst payment of estimated tax
April 15thIRALast day to make IRA contribution for prior calendar year
April 15thSEP/KeoghMake SEP/Keogh contribution if extension not filed and if plan contribution not paid already.
April 15th709 or 4868Gift tax return or extension
April 15th1065 or 8736Partnership and Limited Liability Company return and K-1 forms or extension request
April 15th1120-WFirst corporation estimated tax
April 30th941First quarter payroll tax return
June 15th1040 or 4868Due date for U.S. persons living outside the U.S. to file their income tax return
June 15th1040 ES2nd Estimated tax payment
June 15th81092nd corporation estimated tax
June 15thTD F 90-22.1File report of authority over foreign financial accounts for prior year
July 15th1065 & K-1 or 8800Extended due date for partnerships and LLCs or file form 8800 for an additional 3 month extension
31-Jul9412nd quarter payroll tax returns
31-Jul5500Return for pension, profits sharing or stock bonus plan for prior year
Aug. 15th1040 or 2688Extended due date for personal income tax return or extension
15-Sep1120 & 1120-SFinal due date of corporation income tax return if extension was requested with form 7004
15-Sep1040 ES3rd quarterly estimated tax payment
15-Sep81093rd quarterly corporation payment
15-Oct1040Final due date for personal income tax return and final date to make a SEP or Keogh plan contribution if form 2688 was approved
15-Oct1065Final due date for partnership or LLC return if an extension was requested on form 8800
31-Oct9413rd quarter payroll tax return
Dec 15th81094th payment of corporation estimated tax.
Dec 15thSEP/KeoghEstablish plan in current year to permit deduction of payment before filing of personal tax return
Dec 20thGiftsMake gifts to qualify for annual gift tax exclusion and ask donee to deposit check to clear in current year
31-DecWithholdingIncrease withholding at end of year to reduce penalties for an underpayment of estimated taxes
Dec. 31State Est. TaxMake last (4th) payment of state estimated taxes in order to get a deduction for the current year.

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