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 estimated taxes were paid, final day to file individual income tax return and pay tax in full to avoid late-payment penalty

If no estimated taxes were paid, final day to file trust and estate 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

Employer's Quarterly Federal Tax Return (941)

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

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

Application for extension of time to file corporate returns

April 15

1st Quarter Estimated Tax payment (1040-ES)

Application for extension of time to file return

Income tax returns (1040, 1040A, 1040EZ)

1st Quarter Estimated Tax payment (1120-ES)

1st Quarter Estimated Income Tax for Estates and Trusts payment (1041-ES)

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

Application for extension of time to file Estates and Trusts returns

Application for extension of time to file partnership return

U.S. Return of Partnership Income (1065)

April 30

Employers Quarterly Federal Tax return (941)

May 15

Exempt Organization Annual Information Returns (990, 990-PF, 990-T)

Application for extension of time to file exempt returns

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 Corporate Tax Returns (1120, 1120A, 1120S)

October 15

Extended Individual Tax Returns (1040)

U.S. Return of Partnership Income (1065)

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

October 31

Employer's Quarterly Federal Tax Return (941)

December 15

4th Quarter Estimated Tax payment (1120-ES)

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