Tax Filing Deadlines

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For income tax returns, dues dates apply to calendar-year taxpayers only. Each date listed is the last day for filing the return or making the tax payment, unless the due date falls on a Saturday, Sunday, or legal holiday (national, D.C., or statewide in the state where the return is filed), in which case the due date is the next working business day that is not a Saturday, Sunday, or legal holiday. Please note this is a federal tax calendar with due dates of general interest (it is not intended
to be all-inclusive). Many, but not all, states will have the same due date for related state payments and returns. Employment tax deposit due dates vary depending upon the amount of tax due for a look-back period; therefore, they are not addressed here.

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» Jan » Feb » Mar » Apr » May » Jun » Jul » Aug » Sep » Oct » Nov » Dec
Jan 15

Final Instalment of Estimated Tax (Form 1040-ES)
for the preceding calendar year’s tax is due unless an income tax return is filed with tax paid in full by January 31.

Final Installment of Estimated Tax (Form 1041-ES)
for the preceding calendar year’s tax is due unless Form 1041 is filed and taxes are paid in full by January 31.

Jan 31

Forms 941, 943, and 940
to report wages, withholding, and employment tax for the fourth quarter of the preceding year must be filed.

Employees’ statements (Forms W-2 and 1099-R)
must be furnished by employer to employees.

Statements for amounts withheld on certain gambling winnings (Form W-2G)
must be furnished by payer to recipients.

Individuals (other than farmers & fishermen), Trusts, & Estates
who owed, but did not pay, estimated tax by January 15 must file a return and pay in full the tax due for the preceding calendar year’s income.

Information Returns (Forms 1099-DIV, 1099-INT, 1099-OID, 1099-PATR, 1099-B, 1099-S, 1099-G, 1099-MISC, 1099-C, 1099-R)
must be furnished to recipients if certain payment thresholds are met.

Mortgage Interest statements (Form 1098)
must be furnished to the payer by business recipients if $600 or more of interest has been paid during the calendar year.

Receivers of cash payments over $10,000
must furnish to the payer the information called for in Form 8300. (Form 8300 must have been filed with the IRS by the 15th day after the date of the transaction.)

Partnerships must provide Form 8308
to the transferor and the transferee in any exchange of a partnership interest that involved unrealized receivables or substantially appreciated inventory items.

Trustees or issuers of IRAs or SEPs
must provide participants with a statement of the account’s value.
Feb 15

Last day for filing W-4
by employees who wish to claim exemption from withholding of income tax.

Feb 29

Annual 1099
series returns, together with transmittal Form 1096 for paper filings or Form 4904 for magnetic media filings must be filed to report payments to recipients who received their 1099s on January 31.

Form W-2 “A” copies
(together with transmittal forms W-3 must be filed with the Social Security Administration

Forms W-2G and Forms 1099-R “A” copies
(together with transmittal Form 1096 or Form 4804 for magnetic media filings) must be filed with the IRS.
Mar 1

Farmers and Fishermen
who owed, but did not pay, estimated tax on January 15 must file their return and pay the tax in full to avoid a late payment penalty.

Mar 15

Corporate income tax return (Form 1120, 1120-A, or 1120-S)
for calendar-year U.S. corporations or calendar-year foreign corporations with offices in the U.S. Must be filed. (Fiscal-year U.S. and foreign corporations with a U.S. office must file by the 15th day of the 3rd month following the close of the tax year.)

Last day to file Form 7004
for calendar-year corporations wishing to apply for an automatic 6-month extension to file their income tax return.

Last day to file a corporate amended income tax return
for a calendar year corporation for the 3rd preceding tax year (example: March 15, 2000 would be the last day to file an amended return for calendar year 1996).

Forms 1042 and 1042S
must be filed to report tax withheld at the source from non-resident aliens, foreign corporations, foreign partnerships, and foreign fiduciaries of an estate or trust.
Apr 15

Form 1040, 1040A, or 1040EZ
must be filed and any income/self employment tax balance due must be paid in full for individual calendar-year taxpayers. (Fiscal year filers must file returns or requests for extension by the 15th day of the 4th month after the close of the tax year.)

Last day to file Form 4868 to request an automatic 4 month extension
of time to file a personal income tax return for calendar-year taxpayers.

Last day to file Form 1040X
amended personal income tax return,for the 3rd preceding tax year (example: April 15,

First installment of Estimated Tax
is due for calendar-year individuals other than farmers & fishermen (Form 1040-ES), calendar-year corporations (Form 8109) and calendar-year estates and trusts (Form 1041-ES).

Form 5471
individuals’ information returns with respect to foreign corporations, must be filed.

Form 1041
Fiduciary Income Tax Return, must be filed for calendar-year estates and trusts. (Fiscal-year estates must file by the 15th day of the 4th month following the close of the tax year).

Last day to file Form 8736 to request an automatic 3 month extension
of time to file a return for calendar-year estates and trusts.

Last day to file an amended
fiduciary income tax return by estates and trust for the 3rd preceding tax year. (Example: April 15, 2000 would be the last day to file an amended return for calendar year 1996).

Form 1065
Partnership income tax return is due for calendar-year partnerships. Returns for fiscal-year partnerships are due the 15th day of the 4th month after the close of the tax year.

Last day to file Form 8736
to obtain an automatic 3-month extension of time to file an income tax return for calendar-year partnerships.

Last day to file an amended partnership
income tax return for the 3rd preceding tax year. (Example: April 15, 2000 would be the last day to file an amended return for tax year 1996.)

Form 1041-A for Split-Interest Trusts and Complex Trusts
claiming a charitable deduction under Code Sec. 642(c) and annual information return, Form 5227, for Code Sec. 4947(a)(2) trusts must be filed.

Apr 30

Form 941 is due
for employers of non-agricultural and non-household employees to report withholding and employment taxes for the first quarter. A Form 940 deposit (if required) using Form 8109 is also due.
May 15

Form 990 or 990-EZ
is due for calendar-year organizations exempt or claiming exemption from tax under Code Sec. 501 or Code Sec. 4947(a)(1). (Fiscal year filers have a due date of the 15th day of the 5th month following the close of their tax year.)

Form 990-PF
must be filed by calendar-year private foundations and Code Sec 4947(a) trusts treated as private foundations. Private foundations must also pay the first installment of estimated excise tax on net investment income or tax on unrelated business income. (Fiscal-year organizations must file by the 15th day of the 5th month after the close of their tax year, and pay the estimated tax referred to above.)

Form 990-T
must be filed by calendar-year organizations with unrelated business income. (Fiscal-year organizations must file by the 15th day of the 5th month following the close of their tax year.)

Last day to request an extension of time to file Form 990
Corporations may use Form 7004 for an automatic 6-month extension. Others must use Form 2758 in time for it to be processed by this date to request a non-automatic extension.

May 31

Form 5498, Annual Statement to IRS
regarding account balances for IRA or SEP must be filed. Plan participants and the IRS must be provided with IRA contribution information.
June 15

Last day for nonresident aliens
not subject to withholding to file an income tax return for the calendar year.

Form 1040-ES for individuals and Form 1041-ES for estates and trusts
must be filed together with estimated tax installment due for calendar-year taxpayers (other than farmers & fishermen). Nonresident aliens who have no wages subject to withholding must use Form 1040-ES (NR)
to transmit their first payment.

Estimated Tax (Form 8109)
must be paid by calendar-year corporations. (Fiscal year corporations must pay estimated tax on the 15th day of the 4th, 6th, 9th, and 12th months of their tax year.)

Last day for Foreign Corporations
who are calendar-year taxpayers and who do not maintain an office or a place of business in the U.S. to file an income tax return using Form 1120F.

July 15

Last day to file Form 1041
for calendar-year trusts who obtained a 3-month extension of time to file.

Last day to file Form 1065
for partnerships that obtained an automatic 3-month extension of time to file.

July 31

Form 941
is due for employers of non-agricultural and non-household employees to report withholding and employment tax for the second quarter. A Form 940 deposit (if required) using Form 8109 must also be made.
Aug 15

Last day to file an income tax return
for calendar-year individuals who obtained a 4-month automatic extension of time to file.

Sep 15

Form 1040-ES for individuals and Form 1041-ES for estates and trusts
must be filed together with estimated tax installment due for calendar-year taxpayers (other than farmers & fishermen).
bullet
Estimated Tax (Form 8109)
must be paid by calendar-year corporations. (Fiscal year corporations must pay estimated tax on the 15th day of the 4th, 6th, 9th, and 12th months of their tax year.)
Last day to file income tax return
for calendar-year corporations who obtained an automatic 6-month extension of time to file.
Last day for exempt calendar-year farmers’ cooperatives
to file income tax returns using Form 990-C. (Fiscal year cooperatives must file by the 15th day of the 9th month following the close of their tax year.) An automatic 6-month extension may be obtained by filing Form 7004.

Oct 31

Form 941
is due for employers of non-agricultural and non-household employees to report withholding and employment tax for the third quarter. A Form 940 deposit (if required) using Form 8109 must also be made.

Nov

Dec 15

Estimated Tax (Form 8109)
must be paid by calendar-year corporations. (Fiscal year corporations must pay estimated tax on the 15th day of the 4th, 6th, 9th, and 12th months of their tax year.)

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