January 15

Final installment of estimated individual and fiduciary income taxes (Form 1040-ES).

January 31

Employers payroll tax returns for the previous quarter (Form 941) and the annual filing for federal unemployment taxes (Form 940) are due.
Employers must furnish employees with Form W-2. Other types of information returns reported on Form 1099 must be furnished to recipients.

February 28

Copies of information returns and Form W-2 must be filed with the IRS and Social Security Administration.
back to top

March 15

Calendar year corporations, including S corporations, must either file income tax return (Form 1120 or 1120S) or request an automatic six-month extension of time to file.
back to top

April 15

Calendar year corporations must make the first estimated payment for income taxes.
Calendar year partnerships must either file income tax return (Form 1065) or request an automatic three-month extension of time to file.
Individuals must either file income tax return (Form 1040) or request an automatic four-month extension of time to file.
Individuals must pay the first installment of estimated taxes.
Fiduciary income tax returns for calendar year trusts are due (Form 1041).

April 30

Employers payroll tax returns for the first quarter are due.
back to top

June 15

Individuals must pay the second installment of estimated taxes.
Calendar year corporations must make the second installment of estimated taxes.
back to top

July 15

Partnerships that obtained a three-month extension for filing Form 1065 must now file.

July 31

Employers payroll tax returns for the second quarter are due.
back to top

August 15

Individuals that obtained a four-month extension for filing Form 1040 must now file.
back to top

September 15

Calendar year corporations must make the third installment of estimated taxes.

Individuals must pay the third installment of estimated taxes.

Corporations that obtained a six-month extension for filing Form 1120 or 1120S must now file.
back to top

October 31

Employers payroll tax returns for the third quarter are due.
back to top

December 15

Calendar year corporations must make the final installment of estimated taxes.
back to top