IRS DUE DATES
JANUARY 31st
- Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during the prior year
- Employers: Furnish Form W-2 to employees who worked for you in prior year & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for prior year.
- File Form 1099-NEC for nonemployee compensation paid in prior year, see instructions.
- Deposit any FUTA tax owed through December of prior year.
- File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
FEBRUARY 15th
- File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues
- Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
- File a new Form W-4 if you claimed exemption from income tax withholding in prior year.
FEBRUARY 28th
- File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS.
- File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during prior year.
MARCH 15th
- Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.
- Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.
- S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with prior year.
- Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
- Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.
APRIL 15th
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR. For an automatic 6-month extension, file Form 4868.
- Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
- Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
- Corporations: Deposit the second installment of your current year estimated tax.
- Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax - see Pub. 542 and EFTPS.
- Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
- File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31 of prior year.
- Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Household Employers: File Sch. H with Form 1040 if you paid $2,600 or more to a household employee.
- Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of current year estimated tax - Use Form 1040-ES.
MAY 15th
- File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
- File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31 of prior year.
JUNE 15th
- Pay the second installment of current year estimated tax - Use Form 1040-ES.
JULY 31st
- Deposit FUTA owed through June if more than $500.
- File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for prior calendar year employee benefit plan
SEPTEMBER 15th
- Individuals: Pay the third installment of your estimated tax - Use Form 1040-ES.
- Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
- Corporations: Deposit the third installment of your current year estimated tax - see Pub. 542 and EFTPS.
- Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
- Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.
- Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
OCTOBER 15th
- Individuals: File Form 1040 if you timely requested a 6-month extension.
- Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
- Deposit payroll tax for Sep if the monthly deposit rule applies.
- Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868.
DECEMBER 15th
- Corporations: Deposit the fourth installment of your current year estimated tax - see Pub. 542 and EFTPS.
- Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR If you timely filed Form 4868
- Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
