Each date
shown is the prescribed due date for filing the return
or making the tax payment indicated. If any date falls
on a Saturday, Sunday, or legal holiday, the return or
payment is due on the next business day.
| Jan. 1
|
Employers
must stop advance payments of the earned income
credit for any employee who did not complete a Form
W-5 for the current year. |
|
|
| Jan. 31
|
Employee
statements for amounts paid or withheld in prior
year must be furnished to employees (Forms W-2,
1099-R).
Annual statements must be provided to recipients of:
Form 1099-DIV, dividends and liquidating
distributions;
Form 1099-INT, interest;
Form 1099-OID, original issue discount;
Form 1099-S, proceeds from real estate
transactions;
Form 1099-B, broker and barter exchange
transactions;
Form 1099-MISC, distributions of rent or
other business payments and prizes and awards of
more than $600.
Business recipients of interest on any mortgage must
furnish Form 1098 to individual payers (Form 1098).
Last quarterly return of payroll taxes withheld for
the last quarter of prior year. Employers who have
deposited all tax when due have 10 additional days
in which to file the form (Form 941).
Last day for filing Federal Unemployment Tax Return
for prior year. Employers who have deposited all tax
when due have 10 additional days in which to file
the form (Form 940). |
|
|
| Feb. 10
|
Last day
for filing quarterly return to report payroll taxes
withheld for the last quarter of prior year for
employers who deposited all tax when due (Form 941).
Last day for filing Federal Unemployment Tax Return
for prior year by employers who deposited all tax
when due (Form 940). |
|
|
| Feb. 15
|
All
employees who claimed total exemption from income
tax withholding in prior year must submit a new Form
W-4 by this date to continue to claim exemption for
the current year (Form W-4). |
|
|
| Feb. 16
|
Employers
must begin withholding for each employee who claimed
exemption from withholding for the prior year but
did not submit a new Form W-4 to continue the
exemption for the current year (Form W-4). |
|
|
| Feb. 28
|
Submit
copy of Forms W-2 and W-3 issued for the prior year
to the Social Security Administration (Forms W-2,
W-3).
File all Forms 1099-R and 1096 issued for the prior
year with the Internal Revenue Service (Forms 1099-R
and 1096).
Annual 1099 series returns and transmittal Form 1096
or 4804 must be filed with the IRS to report
payments to recipients who received Forms 1099 on
January 31, as indicated above (Forms 1099, 1096 and
4804).
Business recipients of interest on any mortgage must
file Form 1098 and Form 1096 or 4804 with the
Internal Revenue Service (Forms 1098, 1096 and
4804). |
|
|
| Mar. 15
|
Due date
of prior year income tax returns for calendar-year C
and S corporations (Forms 1120 and 1120S).
Due date for calendar-year corporations to request
automatic six-month extension of time to file prior
year income tax return (Form 7004).
Due date for a calendar-year corporation to file
amended return for the third prior year, if the
initial return was timely filed (Form 1120X).
Due date for a calendar-year corporation to elect S
corporation status for the current year (Form 2553).
Due date for calendar-year corporate employers to
make prior year contributions to employees' pension,
annuity, stock bonus, profit-sharing or other
deferred compensation plans. (However, an extension
of time to file tax return (Form 7004) extends the
period of time in which to make contributions until
the extended due date of the return). |
|
|
| Apr. 15
|
Due date
for first quarter estimated taxes for calendar-year
corporations.
Due date for filing prior year income tax return for
calendar-year partnerships (Form 1065).
Due date for partnerships to request automatic three
month extension of time to file prior year income
tax return (Form 8736). |
|
|
| Apr. 30
|
Employers
file quarterly return of payroll taxes withheld for
the first quarter of the current year. Employers who
have deposited all tax when due have 10 additional
days in which to file the form (Form 941). |
|
|
| May 10
|
Last day
for filing quarterly return of payroll taxes
withheld for the first quarter of the current year
for employers who deposited all tax when due (Form
941). |
|
|
| Jun. 15
|
Due date
of second installment of current year estimated tax
for calendar year C corporations. |
|
|
| Jul. 15
|
Due date
for partnerships that received an automatic
three-month extension to file prior year income tax
return (Form 1065).
Due date for partnerships that received an automatic
three-month extension to request an additional
nonautomatic extension of time to file Form 1065
(Form 8800). |
|
|
| Jul. 31
|
Employers
file quarterly return of payroll taxes withheld for
the second quarter of the current year. Employers
who have deposited all tax when due have 10
additional days in which to file the form (Form
941). |
|
|
| Aug. 10
|
Last day
for filing quarterly return to report payroll taxes
withheld for the second quarter of the current year
for employers who deposited all tax when due (Form
941). |
|
|
| Sept. 15
|
Extended
due date for filing prior year income tax return by
calendar year corporations that obtained an
automatic six-month filing extension (Forms 1120 and
1120S).
Calendar year corporations pay third installment of
current year estimated tax. |
|
|
| Oct. 15
|
Extended
due date for partnerships that received nonautomatic
second three-month extension to file prior year
income tax return (Form 1065). |
|
|
| Oct. 31
|
Employers
file quarterly return of payroll taxes withheld for
the third quarter of the current year. Employers who
have deposited all tax when due have 10 additional
days in which to file the form (Form 941). |
|
|
| Nov. 10
|
Last day
for filing quarterly return to report payroll taxes
withheld for the third quarter of the current year
for employers who deposited all tax when due (Form
941). |
|
|
| Dec. 15
|
Payment of
last installment of current year estimated tax by
calendar-year corporations. |
|
|
| Dec. 31
|
Earned
Income Credit Advance Payment Certificates filed for
the current year expire. Employees who wish to
continue to receive advance payments must file a new
Form W-5 for the next year (Form W-5). |
Tax Calendar for Businesses
