Due Dates

Note to Clients: If any due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

👤 Individual & Personal Tax Deadlines

For personal income tax, estimated payments, and specialized workers.

10th of every month: Tip Reporting. If you received $20 or more in tips during the previous month, you must report them to your employer using Form 4070.

January 15: * Final installment of previous year's Estimated Tax (Form 1040-ES).
- Farmers/Fishermen: Deadline to pay estimated tax to avoid penalties if filing by April 15.
January 31: * File Form 1040 and pay all tax due if you did not make the Jan 15 estimated payment.
February 15: * File a new Form W-4 if you claimed an exemption from withholding last year and wish to continue it.
March 1: * Farmers/Fishermen: Deadline to file Form 1040 and pay tax due (if estimated tax wasn't paid by Jan 15).
April 15: * Tax Day: File Form 1040 (or request 6-month extension via Form 4868).
- Pay first installment of current year Estimated Tax (Form 1040-ES).
- File FBAR (Form 114) for foreign bank accounts.
June 15: * Second installment of Estimated Tax.
- Filing deadline for U.S. citizens/residents living and working abroad.
September 15: * Third installment of Estimated Tax.
October 15: * Final deadline to file Form 1040 if an extension was granted.

For corporations, partnerships, and employers with staff.

15th of every month: * Payroll Taxes: Deposit Social Security, Medicare, and withheld income tax for the previous month (if the monthly deposit rule applies).
- Nonpayroll Withholding: Deposit tax for payments made in the previous month.

April 30, July 31, October 31, January 31: * Form 941: File the Employer’s Quarterly Federal Tax Return.
- FUTA: Deposit Federal Unemployment Tax if the liability exceeds $500.
- Note: If you deposited all taxes on time, you have 10 extra days (until the 10th of the following month) to file the actual return.

January 31:
- Forms W-2: Give copies to employees.
- Forms 1099/1098: Give copies to recipients for interest, non-employee compensation, etc.
- Form 940: File Annual Federal Unemployment (FUTA) return.
- Form 945: File annual return for nonpayroll income tax withholding.
February 28: * File paper Forms 1099, 1096, and 1094/1095 with the IRS.
March 15: * S-Corporations: File Form 1120S or request 6-month extension (Form 7004).
- Partnerships: File Form 1065 or request 6-month extension (Form 7004).
- S-Corp Election: Last day to file Form 2553 to be treated as an S-Corp for the current year.
March 31: * Electronic Filing: Deadline to electronically file Forms 1099, 1098, and 1095 with the IRS.
April 15: * C-Corporations: File Form 1120 or request 6-month extension (Form 7004).
- Corporate Estimated Tax: Deposit 1st installment (Form 1120-W).
- Trusts & Estates: File Form 1041 or request 5-month extension.
May 15: * Exempt Organizations: File Form 990 or request extension.
June 15: * C-Corporations: Deposit 2nd installment of estimated tax.
July 31: * Benefit Plans: File Form 5500 or 5500-EZ for the previous calendar year.
September 15: * C-Corporations: Deposit 3rd installment of estimated tax.
- Extended Deadline: Final day for S-Corps and Partnerships on extension to file.
December 15: * C-Corporations: Deposit 4th installment of estimated tax.

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