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Due Dates by Entity

All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.

All Businesses

January 31

Give annual information statements (1099s) to recipients of certain payments you made during the previous year. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
• Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.
See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

February 15

Give annual information statements to recipients of certain payments you made during the previous year. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.
• All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
• All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.

 

February 28

  • File information returns (for example, Forms 1099) for certain payments you made. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
    If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

March 31

  • Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.
    The due date for giving the recipient these forms generally remains January 31.
    For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication 1220.
Individuals

January 15

  • Individuals: Make a payment of your estimated tax if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES, Estimated Tax for Individuals. This is the final installment date for estimated tax payments for the previous year. However, you do not have to make this payment if you file your return (Form 1040) and pay any tax due by January 31.

January 31

  • Individuals who must make estimated tax payments: If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 15.

February 15

  • Indivduals: If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

April 15

  • Individuals: If you claimed exemption from income tax withholding last year on the Form W-4, Employee’s Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
  • Household employers: If you paid cash wages of $2,100 or more to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
  • Individuals: If you are not paying this year’s income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your estimated tax. Use Form 1040ES.

June 15

  • Individuals: If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15.
    However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces’ Tax Guide.
  • Individuals: Make a payment of your estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated taxes. For more information, see Publication 505.

September 15

  • Individuals: Make a payment of your estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax. For more information, see Publication 505.

October 15

  • Individuals: If you have an automatic 6-month extension to file your income tax return, file Form 1040 and pay any tax, interest, and penalties due.
Corporations

April 15

  • Deposit the first installment of estimated income tax. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.
  • File last year’s income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.

June 15

  • Deposit the second installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

September 15

  • File prior-year calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.
    Deposit the third installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

December  15

  • Deposit the fourth installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
S Corporations & Partnerships

March 15

  • File prior-year’s calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
  • S Corporation election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with current calendar year. If Form 2553 is filed late, S treatment will begin with next calendar year.

September 15

  • File prior-year’s calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

 

Fiscal Year Taxpayers

May 15

  • If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
    The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday.

Individuals

  • Form 1040: This form is due on the 15th day of the 4th month after the end of your tax year.
  • Estimated tax payments (Form 1040-ES): Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.

Partnerships

  • Form 1065: This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
  • Form 1065-B (electing large partnerships): This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership’s tax year.

Corporations

  • Form 1120:  These forms are due on the 15th day of the 4th month after the end of the corporation’s tax year.

S Corporations

  • Form 1120S (or Form 7004): These forms are due on the 15th day of the 3rd month after the end of the corporation’s tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
  • Estimated tax payments:  Payments are due on the 15th day of the 3rd (S Corporations), 4th (for Corporations), 6th, 9th, and 12th months of the corporation’s tax year.
  • Form 2553: This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.