FIRST QUARTER

January 15

Make a payment of your estimated tax for the fourth quarter of the year if you did not pay enough income tax through the withholding. Use Form 1040-ES. You dont have to make this payment if you file your tax return (Form 1040) and pay any tax due by January 31.

 

Farmers and fisherman must pay estimated tax using Form 1040-ES. You have until April 15 to file your income tax return on Form 1040. If you dont pay your estimated tax by this date, you must file your return and pay any tax due by March 3rd to avoid an estimated tax penalty.

 

January 31

Payroll and Sales Tax Deadline for 4th quarter of the previous calendar year.

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Businesses must file information returns (Form 1099-NEC) with the IRS for certain payments you made during the year, remember to use a separate Form 1096 to summarize and transmit the forms for each type of payment.

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If you file Forms 1098, 1099 or W-2G electronically, your due date for filing them will be January 31.

 

Employers must file copy A of all W-2 forms and one W-3 transmittal form with the Social Security Administration. If you file electronically, your due date is January 31.

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All employers: Give copies B, C, and 2 of Form W-2 to each employee, including household employees.

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All businesses: Give annual information statements to recipients of payments you made during the year, on the appropriate version of Form 1099 or other information return. Payments that must be included are:

 

1. Compensation for independent contractors 

2. Dividends and other corporate distributions 

3. Interest 

4. Amounts paid in real estate transactions 

5. Rent 

6. Royalties 

7. Amounts paid in broker and barter exchange transactions 

8. Payments of Indian gaming profits to tribal members 

9. Payments to attorneys 

10. Profit-sharing distributions 

11. Retirement plan distributions 

12. Original issue discount 

13. Prizes and awards 

14. Medical and health care payments 

15. Debt cancellation 

16. Cash payments over $10,000 

 

Farmers and fishermen must file their income tax return (Form 1040) to avoid an underpayment penalty if they owe estimated tax. However, they have until April 15 to file if they paid their estimated tax by January 15.

 

March 15

This is the Deadline for filing 1065, S-corp tax returns. You can file extension for your LLC or S-Corp to extend the deadline to September 15. Remember you can file the tax filing extension but the tax paying is never extended.

 

SECOND QUARTER

April 15

File an income tax return for the year (Form 1040EZ, 1040A, or 1040) and pay any tax due. If you want an automatic six-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. Then file your tax form by October 15.

 

Pay the 1st installment of estimated tax, using Form 1040-ES.

 

April 31

Business Property Tax Online Filing deadline. Late filing after May 7 will result in additional 10% penalty.

 

Payroll and Sales Tax Deadline for 1st quarter of the calendar year.

 

May 15

Calendar Year Tax-Exempt Organizations Form 990 Filing Deadline.

 

June 15

Make your second installment of quarterly estimated income tax on Form 1040-ES.

 

If you are a U.S. citizen or resident alien living, working, or on military duty outside the U.S. or Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.

 

THIRD QUARTER

July 31

Payroll and Sales Tax Deadline for 2nd quarter of the calendar year.

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September 15

Third payment of quarterly estimated tax is due, on Form 1040-ES. File a calendar year income tax return (Form 1065/1120S) and pay any tax, interest, and penalties due if you timely requested an automatic 6-month extension.

 

FOURTH QUARTER

October 15

Deadline to file personal and C-Corp income tax return.

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October 31

Payroll and Sales Tax Deadline for 3rd quarter of the calendar year.

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Fiscal Year Taxpayers

 

If you are using a fiscal year as your tax accounting period, Form 1040 is due on the 15th day of the fourth month after the end of your tax year. Estimated tax payment are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the first month after the end of your tax year.

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