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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.
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The following brief explanations may be helpful to you in using the tax
calendars. Topics covered include:
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.
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.
You must make electronic deposits for all depository
tax liabilities that occur after December 31, 1997, if:
- Your Medicare, social security, railroad retirement and withheld
income taxes were more than $50,000, or
- 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.
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.)
A statewide legal holiday delays a due date only if the IRS office
where you are required to file is located in that state.
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.
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.
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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.
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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
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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.
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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. |
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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:
- Compensation for workers who are not considered employees (including
fishing boat proceeds to crew members)
- Dividends and other corporate distributions
- Interest
- Amounts paid in real estate transactions
- Rent
- Royalties
- Amounts paid in broker and barter exchange transactions
- Payments to attorneys & CPA's
- 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 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.
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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. |
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. |
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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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