Due Dates

January

January 31

Payroll Reporting Forms for 4th Quarter due to IRS and States.

1099’s (Report of non-employee Compensation) due to payees.

March

March 15

Partnerships – File a calendar year income tax return (Form 1065). Provide each partner a copy of Schedule K-1 (Form 1065).

S Corporations – File a calendar year income tax return (Form 1120S) and pay any tax due.

S Corporation Election – File Form 2553, Election by a Small Business Corporation, to be treated as an S-Corporation.

April

April 15

Individuals – File an income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.

Household Employers – If you paid cash wages of $1,800 or more to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes.

Individual Estimates – Pay the first installment of your current year estimated income tax. Use Form 1040-ES.

Corporations – File a calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension to file the return, file Form 7004 and deposit what you estimate you owe.

Corporation Estimates – Deposit the first installment of your current year estimated income tax. A Form 1120-W worksheet is available to help you estimate your tax for the year.

Payroll Reporting Forms for 1st Quarter due to IRS and States.

April 30

Payroll reporting forms for 1st Quarter Due to IRS and State

June

June 15

Individuals – Make a payment of your estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax.

July

July 31

Payroll reporting forms for 2nd Quarter due to IRS and States.

September

September 15

Individuals – Make a payment of your estimated tax. Use Form 1040-ES. This is the third installment date for estimated tax.

Corporation Extension Filing – File a calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you filed a timely request of an automatic 5-month extension. Otherwise, see April 15.

S Corporation Extension Filing – File a calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you filed a timely request of an automatic 6-month extension. Otherwise, see March 15.

Partnership Extension Filing – File a calendar year return (Form 1065). This date applies only if you were given an additional 6-month extension. Otherwise see March 15.

October

October 15

Individuals – If you have an automatic 6-month extension to file your income tax return, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

October 31

Payroll reporting forms for 3rd Quarter Due to IRS and State