Individuals – Final 4th quarter estimated tax payment for the prior year (Form 1040-ES).
January 31
Businesses – Provide most Forms 1099 (such as 1099-NEC and 1099-MISC) to recipients for payments made in the prior year.
Employers – Provide Form W-2 to employees and file Forms W-2 and W-3 with the Social Security Administration.
Employers – File Form 941 for 4th quarter, if all required deposits were made on time.
Employers – File Form 940 (FUTA) for the prior year if all FUTA tax was deposited on time.
January 31
Businesses – Provide most Forms 1099 (such as 1099-NEC and 1099-MISC) to recipients for payments made in the prior year.
Employers – Provide Form W-2 to employees and file Forms W-2 and W-3 with the Social Security Administration.
Employers – File Form 941 for 4th quarter, if all required deposits were made on time.
Employers – File Form 940 (FUTA) for the prior year if all FUTA tax was deposited on time.
Individuals – No major fixed federal filing dates for most individuals.
Late February
Businesses – Paper filing deadline for many information returns (most 1099s with Form 1096) if you are not e-filing.
Late February
Employers – Same paper 1099 filing deadline if the business is the payer and is filing on paper.
Late February
Businesses – Paper filing deadline for many information returns (most 1099s with Form 1096) if you are not e-filing.
Late February
Employers – Same paper 1099 filing deadline if the business is the payer and is filing on paper.
Individuals – Special rule for farmers and fishermen. If at least two-thirds of gross income is from farming or fishing and you did not pay estimated tax by January 15, you may avoid an estimated tax penalty by filing and paying your individual return by this date.
March 15
Partnerships – Calendar-year Form 1065 due, or file Form 7004 to request an extension. Schedules K-1 to partners.
March 15
S corporations – Calendar-year Form 1120-S due, or file Form 7004 to request an extension. Schedules K-1 to shareholders.
March 31
Businesses – E-file deadline for many information returns (including many Forms 1099 and ACA Forms 1094/1095) filed electronically with the IRS.
March 31
Employers – Employers that file Forms 1099 or ACA forms electronically typically follow the March 31 deadline.
March 15
Partnerships – Calendar-year Form 1065 due, or file Form 7004 to request an extension. Schedules K-1 to partners.
March 15
S corporations – Calendar-year Form 1120-S due, or file Form 7004 to request an extension. Schedules K-1 to shareholders.
March 31
Businesses – E-file deadline for many information returns (including many Forms 1099 and ACA Forms 1094/1095) filed electronically with the IRS.
March 31
Employers – Employers that file Forms 1099 or ACA forms electronically typically follow the March 31 deadline.
Individuals – Individual income tax return due for the prior year (Form 1040). File and pay any balance due, or file Form 4868 to request a 6-month filing extension.
Individuals – 1st quarter estimated tax payment due (Form 1040-ES).
Individuals – Deadline for prior-year IRA and HSA contributions (traditional IRA, Roth IRA, HSA, some MSAs).
Individuals – Household employers who report with Schedule H on Form 1040 generally file and pay by this date.
Individuals – Original due date for FBAR (FinCEN Form 114), with automatic extension to October 15.
April 15
Businesses – C corporations – Form 1120 due, or file Form 7004 to request an extension.
April 15
Businesses – Trusts and estates – Form 1041 due, or file extension.
April 30
Employers – File Form 941 for 1st quarter, if all deposits were made on time.
Individuals – 1st quarter estimated tax payment due (Form 1040-ES).
Individuals – Deadline for prior-year IRA and HSA contributions (traditional IRA, Roth IRA, HSA, some MSAs).
Individuals – Household employers who report with Schedule H on Form 1040 generally file and pay by this date.
Individuals – Original due date for FBAR (FinCEN Form 114), with automatic extension to October 15.
April 15
Businesses – C corporations – Form 1120 due, or file Form 7004 to request an extension.
April 15
Businesses – Trusts and estates – Form 1041 due, or file extension.
April 30
Employers – File Form 941 for 1st quarter, if all deposits were made on time.
Individuals – No major fixed federal filing dates for most individuals.
May 15
Businesses – Calendar-year tax-exempt organizations file Form 990, 990-EZ, or 990-PF, or request an extension with Form 8868.
May 15
Employers – Same Form 990 timing applies to tax-exempt employers.
May 15
Businesses – Calendar-year tax-exempt organizations file Form 990, 990-EZ, or 990-PF, or request an extension with Form 8868.
May 15
Employers – Same Form 990 timing applies to tax-exempt employers.
Individuals – 2nd quarter estimated tax payment due (Form 1040-ES).
Individuals – U.S. citizens and resident aliens working abroad may file Form 1040 under an automatic 2-month extension, though interest may apply.
June
Businesses – Businesses owned by qualifying individuals abroad may rely on the same automatic filing extension.
June
Employers – Ongoing payroll tax deposit requirements continue based on the employer’s deposit schedule.
Individuals – U.S. citizens and resident aliens working abroad may file Form 1040 under an automatic 2-month extension, though interest may apply.
June
Businesses – Businesses owned by qualifying individuals abroad may rely on the same automatic filing extension.
June
Employers – Ongoing payroll tax deposit requirements continue based on the employer’s deposit schedule.
Individuals – No headline individual filing deadlines.
July 31
Businesses – Calendar-year employee benefit plans often file Form 5500 unless extended.
July 31
Businesses – Quarterly Form 720 (federal excise tax return) due for second quarter.
July 31
Employers – File Form 941 for 2nd quarter, if all deposits were made on time.
July 31
Businesses – Calendar-year employee benefit plans often file Form 5500 unless extended.
July 31
Businesses – Quarterly Form 720 (federal excise tax return) due for second quarter.
July 31
Employers – File Form 941 for 2nd quarter, if all deposits were made on time.
Individuals – No standard federal filing deadlines; often used for planning.
August
Businesses – Typically no major fixed entity due dates for calendar-year filers.
August
Employers – Regular payroll tax deposit schedules continue.
August
Businesses – Typically no major fixed entity due dates for calendar-year filers.
August
Employers – Regular payroll tax deposit schedules continue.
Individuals – 3rd quarter estimated tax payment due (Form 1040-ES).
September 15
Businesses – Partnerships – Extended Form 1065 returns due.
September 15
Businesses – S corporations – Extended Form 1120-S returns due.
September 15
Employers – Pass-through entities typically complete extended returns by this date.
September 15
Businesses – Partnerships – Extended Form 1065 returns due.
September 15
Businesses – S corporations – Extended Form 1120-S returns due.
September 15
Employers – Pass-through entities typically complete extended returns by this date.
Individuals – Extended individual income tax returns due if Form 4868 was filed.
Individuals – FBAR (FinCEN 114) extended deadline.
October 15
Businesses – C corporations – Extended Form 1120 returns due.
October 15
Businesses – Trusts & estates – Extended Form 1041 returns due.
October 15
Businesses – Many extended Form 990 returns are also due.
October 31
Employers – File Form 941 for 3rd quarter, if all deposits were made on time.
Individuals – FBAR (FinCEN 114) extended deadline.
October 15
Businesses – C corporations – Extended Form 1120 returns due.
October 15
Businesses – Trusts & estates – Extended Form 1041 returns due.
October 15
Businesses – Many extended Form 990 returns are also due.
October 31
Employers – File Form 941 for 3rd quarter, if all deposits were made on time.
Individuals – No major federal filing dates; often used for tax planning and withholding review.
November
Businesses – Common month for year-end planning for closely held businesses.
November
Employers – Review payroll totals, bonuses, and retirement plan contributions ahead of year-end.
November
Businesses – Common month for year-end planning for closely held businesses.
November
Employers – Review payroll totals, bonuses, and retirement plan contributions ahead of year-end.
Individuals – Last day for many tax planning actions such as charitable donations and capital gain/loss harvesting.
Individuals – Last day to take Required Minimum Distributions (RMDs), except first-year exceptions.
December 31
Businesses – Last day to make business purchases/investments that qualify for depreciation or expensing (Section 179 or bonus depreciation).
December 31
Employers – Last day for most salary deferrals into employer retirement plans (401(k), 403(b)) for the tax year.
Employers – Review payroll, bonuses, and fringe benefits for proper inclusion in W-2s.
Individuals – Last day to take Required Minimum Distributions (RMDs), except first-year exceptions.
December 31
Businesses – Last day to make business purchases/investments that qualify for depreciation or expensing (Section 179 or bonus depreciation).
December 31
Employers – Last day for most salary deferrals into employer retirement plans (401(k), 403(b)) for the tax year.
Employers – Review payroll, bonuses, and fringe benefits for proper inclusion in W-2s.