Tax Due Dates

Below is a listing of important dates to remember related to business and personal federal taxes.

January

  • January 15
    • Individuals. Make a payment of your estimated tax for 2017 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, Estimated Tax for Individuals. This is the final installment date for 2017 estimated tax payments. However, you do not have to make this payment if you file your 2017 return (Form 1040) and pay any tax due by January 31, 2018.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in 12-2017
  • January 31
    • All Employers. Give your employees their copies of Form W2 for 2017. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.
    • Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until 02-10 to file the return.
    • Federal unemployment tax. File Form 940 for 2017. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until 02-10 to file the return.
    • All Businesses. Give annual information statements to recipients of certain payments you made during 2017. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
      • Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
      • Dividends and other corporate distributions.
      • Interest.
      • Rent.
      • Royalties.
      • Payments of Indian gaming profits to tribal members.
      • Profit-sharing distributions.
      • Retirement plan distributions.
      • Original issue discount.
      • Prizes and awards.
      • Medical and health care payments.
      • Debt cancellation (treated as payment to debtor).
      • Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.
      See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

February

  • February 10
    • Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
    • Federal unemployment tax. File Form 940 for 2017. This due date applies only if you deposited the tax for the year timely, properly, and in full.
  • February 15
    • Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
  • February 28
    • All employers. File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2017. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to 03-31. The due date for giving the recipient these forms remains 01-31.

March

  • March 15
    • S-Corporations. File a 2017 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, Deductions, Credits, 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 elect to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019.
    • Partnerships. File a 2017 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, 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.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule Page 6 Publication 509 applies, deposit the tax for payments in February.

April

  • April 15
    • Individuals. File a 2017 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due *2017 Filing Deadline: 04-17, 2018* . 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. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15.
    • Household employers. If you paid cash wages of $2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
    • Individuals. If you are not paying your 2018 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040ES.
    • Corporations. Deposit the first installment of estimated income tax for 2018. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.
    • Corporations. File a 2017 calendar year income tax return (Form 1120) and pay any tax due *2017 Filing Deadline: 04-17, 2018*. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.
  • April 30
    • Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until 05-10 to file the return.
    • Federal unemployment tax. Deposit the tax owed through 03-if more than $500.

May

  • May 10
    • Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • May 15
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

June

  • June 15
    • Individuals. 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 18. 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 16.
    • Individuals. Make a payment of your 2018 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 2018. For more information, see Publication 505.
    • Corporations. Deposit the second installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May

July

  • July 15
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
  • July 31
    • Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules.

August

  • August 1
    • Federal unemployment tax. Deposit the tax owed through 06-if more than $500.
  • August 10
    • Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • August 15
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

September

  • September 15
    • Individuals. Make a payment of your 2018 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 2018. For more information, see Publication 505.
    • Corporations. File a 2017 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.
    • Corporations. Deposit the third installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
    • S-Corporations. File a 2017 calendar 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. File a 2017 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see March 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

October

  • October 15
    • Individuals. If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
  • October 31
    • Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules .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 timely, properly, and in full, you have until 11-10 to file the return.

November

  • November 10
    • Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • November 15
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

December

  • December 15
    • Corporations. Deposit the fourth installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
    • Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

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