Tax Calendars (Federal & State)
 

 
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Tax Due Dates


 

Tax Calendar : Federal Due Dates

Use the tax calendars for specific IRS due dates for filing your tax forms and paying your taxes.

Different due dates apply to individuals and corporations, and certain individuals have due dates that do not pertain to others. Select from the list below for the information applicable to you.

 

 

General Information

The following brief explanations may be helpful to you in using the tax calendars. Topics covered include:

 

Tax Deposits

Some taxes can be paid with the return on which they are reported. In many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the instructions for Form 720.

Deposits must be made at an authorized financial institution or a Federal Reserve bank. A deposit received after the due date will be considered timely if you can establish that it was mailed at least two days before the due date. However, deposits of $20,000 or more by a person required to deposit the tax more than once a month must be received by the due date to be timely.

Tax Deposit Coupons

Each deposit must be accompanied by a federal tax deposit (FTD) coupon, Form 8109, unless you are using the Electronic Federal Tax Payment System (EFTPS). The coupons have spaces for indicating the type of tax you are depositing. You must use a separate coupon for each type of tax. For example, if you are depositing both excise taxes and federal unemployment taxes, you must use two coupons. You can get the coupons you need by calling or writing the IRS.

Electronic Federal Tax Payment System

You must make electronic deposits for all depository tax liabilities that occur after December 31, 1997, if:
  1. Your Medicare, social security, railroad retirement and withheld income taxes were more than $50,000, or
  2. You did not deposit employment taxes, but you had deposits of other depository taxes (such as excise taxes) that were more than $50,000 in 1995 or 1996.

If you are already using EFTPS, continue to do so. EFTPS must be used to make electronic deposits. If you are required to make electronic deposits and fail to do so, you may be subject to a 10% penalty.

You can choose to make deposits using EFTPS even though you are not required to use it. EFTPS allows you to make tax deposits without coupons, paper checks, or visits to an authorized depositary.

To enroll in EFTPS, call:

  • 1-800-945-8400, or
  • 1-800-555-4477

For general information about EFTPS, call 1-800-829-1040.

Legal Holidays and Weekends

Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and most legal holidays. But you must make any adjustments for statewide legal holidays. (An exception to this rule for certain excise taxes is noted later.)

Statewide Holidays

A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

Penalties

Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.

Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. The IRS publishes a list of the designated private delivery services in September of each year.

The private delivery service can tell you how to get written proof of the mailing date.

CAUTION! Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

 

Individuals

Filing your return

File your income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due by April 17. If you want an automatic six month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Then file Form 1040 or 1040A by August 17.

If you received an automatic six month extension to file your income tax return, file Form 1040 and pay any tax, interest, and penalties due by October 16.

Estimated taxes

If you are not paying your income tax through withholding (or will not pay in enough tax during the year that way), use Form 1040-ES to pay your estimated tax in installments on the following dates:
  • April 17
  • June 15
  • September 15
  • January 16

For more information, see Publication 505, Tax Withholding and Estimated Tax.

Military

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 by June 15. Otherwise, see April 17.

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.

Cash wages to household employees

If you paid cash wages of $1,100 or more to a household employee, you must file Schedule H (Form 1040 or 1040A) with your income tax return, and report any employment taxes and withheld income taxes for those employees. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,100 or more in any calendar quarter to household employees. For more information, see Publication 926.

Miscellaneous

Forms W-2 and 1099 should be received by January 17.

The last day to establish or contribute to an IRA is three months and fifteen days after the end of the calendar year.

The last day to establish a Keogh (H.R. 10) plan is December 31.

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

 

Tip Earners

If you are an employee who receives tips, you must report the amount of tips received in one calendar month to your employer, if that amount exceeds $20. Form 4070, Employee's Report of Tips to Employer, should be completed for the previous month's tips and given to your employer on the following dates:

  • January 10
  • February 10
  • March 10
  • April 10
  • May 10
  • June 12
  • July 10
  • August 10
  • September 11
  • October 10
  • November 13
  • December 11

 

Farmers & Fishermen

January 15

Pay your estimated tax using Form 1040-ES. You have until April 15 to file your income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your tax return (Form 1040) and pay any tax due by March 1, to avoid an estimated tax penalty.

March 1

File your income tax return (Form 1040) to avoid an underpayment penalty if you owe estimated tax. However, you have until April 16 to file if you paid your estimated tax by January 15.

 

Corporations

Filing your return

File your calendar year income tax return (Form 1120 or 1120-A) and pay any tax due by March 15. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

If you were given an automatic six-month extension, file your calendar year income tax return (Form 1120 or 1120-A) and pay any tax due by September 15.

Paying estimated taxes

Use the worksheet, Form 1120-W, to help you estimate your current year income tax. Deposit the estimated tax installments on the following dates:
  • April 17
  • June 15
  • September 15
  • December 15

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

 

All Businesses

By February 1, give annual information statements to recipients of certain payments you made during the previous year. (You can use a copy of the appropriate version of Form 1099 or other information return). Payments that are covered include:

  1. Compensation for workers who are not considered employees (including fishing boat proceeds to crew members)
  2. Dividends and other corporate distributions
  3. Interest
  4. Amounts paid in real estate transactions
  5. Rent
  6. Royalties
  7. Amounts paid in broker and barter exchange transactions
  8. Payments to attorneys & CPA's
  9. Payments of Indian gaming profits to tribal members
  10. Profit-sharing distributions
  11. Retirement plan distributions
  12. Original issue discount
  13. Prizes and awards
  14. Medical and health care payments
  15. Debt cancellation (treated as payment to debtor)
  16. Cash payments over $10,000. (See instructions for Form 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business)

See the current year's Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, and extension of time to provide statements.

By March 1, file information returns (Form 1099) for certain payments you made during the previous year. These payments are described under February 1. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the current year's Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.

 

S-Corporations

Filing your return

File your calendar year income tax return (Form 1120S) and pay any tax due by March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc. or a substitute Schedule K-1. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

If you were given an automatic six-month extension, file your calendar year income tax return (Form 1120S) and pay any tax due by September 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Electing S Corporation status

To elect S corporation status, file Form 2553, Election by a Small Business Corporation, by March 15 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 the next calendar year.

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

 

Partnerships

Filing your return

File your calendar year return (Form 1065) by April 15. Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic three month extension of time to file the return and provide Schedule K-1, file Form 8736. Then file Form 1065 by July 15. If you need an additional three month extension, file Form 8800.

If you were given an automatic three-month extension, file your calendar year return (Form 1065) by July 15. Provide each partner with a copy of Schedule K-1 (Form 1065), or a substitute Schedule K-1. If you need an additional three month extension, file Form 8800.

If you were given an additional three-month extension, file your calendar year return (Form 1065) by October 15. Provide each partner with a copy of Schedule K-1 (Form 1065), or a substitute K-1.

Electing large partnerships

To elect large partnership status, provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income Credits, Deductions, etc., by March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

CAUTION! As this was being prepared, Congress was considering legislation that would make this requirement effective for partnership tax years beginning after December 31, 1997.

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

 

Fiscal Year Taxpayers

If you use a fiscal year (rather than a calendar year) as your tax year, you should change some of the dates in the general tax calendar. Use the following general guidelines to make these changes.

Individuals

Form 1040 is due on the 15th day of the fourth month after the end of your tax year.

Estimated tax payments (Form 1040-ES) are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the first month after your tax year ends.

Partnerships

Form 1065 is due on the 15th day of the fourth 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.

Corporations and S Corporations

Form 1120 and Form 1120S (or Form 7004) are due on the 15th day of the third 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 are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

Form 2553, used to choose S corporation treatment, is due by the 15th day of the third month of the first tax year to which the choice will apply or at any time during the preceding tax year.

 

 

   
 
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