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

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.
  

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February 28

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

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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.

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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.

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June 15

• Individuals must pay the second installment of estimated taxes.
• Calendar year corporations must make the second installment of estimated taxes.

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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.

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August 15

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

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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.

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October 31

• Employers payroll tax returns for the third quarter are due.

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December 15

• Calendar year corporations must make the final installment of estimated taxes.

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