Important Tax Due Dates

Important Federal Tax Due Dates for Calendar Year Entities

DATE

INDIVIDUALS

BUSINESS

January 15

4th Quarter Estimated Tax payment (1040-ES)

4th Quarter Estimated Tax payment (1041-ES)

January 31

If no 4th quarter estimated taxes were paid, final day to file individual income tax return and pay tax in full to avoid late-payment penalty

Employer's Quarterly Federal Tax Return and Annual Federal Unemployment Tax Return (941, 940)

Employer's Wage and Tax Statement must be submitted to employees (W-2)

Informational returns must be furnished to recipients (1099: -Div, -G, -INT, -MISC, -R)

February 28/29

Informational returns must be furnished to IRS (1099: -Div, -G, -INT, MISC, -R)

Employer's Wage and Tax Statement and Transmittal of Wage and Tax Statements must be submitted to Social Security Administration (W-2 & W-3)

March 15

U.S. Return of Partnership Income (1065)

Application for extension of time to file U.S Partnership return

U.S.  Income Tax Return for an S Corporation (1120S)

Application for extension of time to file a U.S. S-Corporation return

File Form 2553 to elect to be treated as an S-Corporation for current tax year

April 15

File Income tax returns 1040, 1040EZ

Application for extension of time to file Income tax returns (1040, 1040A, 1040EZ)

1st Quarter Estimated Tax payment (1040-ES)

Federal FBAR (FinCen114) Foreign financial account(s)

Final Day to make contributions to Traditional or Roth IRA

Final Day to make contributions to SEP (unless return is extended)

U.S. Corporate Income Tax Return and Corporate Income and Profits Tax Return (1120)

Application for extension of time to file Income tax return (1120)

1st Quarter Estimated Tax payment (1120-ES)

U.S. Income Tax Return for Estates and Trusts

(1041) Application for extension of time to file Estates and Trusts return (1041)

April 30

Employers Quarterly Federal Tax return (941)

June 15

2nd Quarter Estimated Tax payment (1040-ES)

2nd Quarter Estimated Tax payment (1120-ES)

July 31

Employer's Quarterly Payroll Tax Return (941)

September 15

3rd Quarter Estimated Tax payment (1040-ES)

3rd Quarter Estimated Tax payment (1120-ES)

Extended U.S. Return of Partnership Income (1065)

Extended U.S. S-Corporation Tax Return (1120S)

September 30

Extended U.S. Income Tax Return for Estates and Trusts (1041)

October 15

Extended Individual Tax Returns (1040)

Extended U.S. Corporate Tax Returns (1120, 1120A, 1120S)

October 31

Employer's Quarterly Federal Tax Returns (941)

December 15

4th Quarter Estimated Tax payment (1120-ES)

Copyright © Albin and Associates Accounting