Important Tax Due Dates
Important Federal Tax Due Dates for Calendar Year Entities
DATE
INDIVIDUALS
BUSINESS
January 15
4th Quarter Estimated Tax payment (1040-ES)
4th Quarter Estimated Tax payment (1041-ES)
January 31
If no estimated taxes were paid, final day to file individual income tax return and pay tax in full to avoid late-payment penalty
If no estimated taxes were paid, final day to file trust and estate income tax return and pay tax in full to avoid late-payment penalty
Employer's Quarterly Federal Tax Return and Annual Federal Unemployment Tax Return (941, 940)
Employer's Wage and Tax Statement must be submitted to employees (W-2)
Informational returns must be furnished to recipients (1099: -Div, -G, -INT, -MISC, -R)
February 28/29
Informational returns must be furnished to IRS (1099: -Div, -G, -INT, MISC, -R)
Employer's Wage and Tax Statement and Transmittal of Wage and Tax Statements must be submitted to Social Security Administration (W-2 & W-3)
March 15
Employer's Quarterly Federal Tax Return (941)
U.S. Corporate Income Tax Return (1120 & 1120-A)
U.S. Income Tax Return for an S Corporation (1120S)
Application for extension of time to file corporate returns
April 15
1st Quarter Estimated Tax payment (1040-ES)
Application for extension of time to file return
Income tax returns (1040, 1040A, 1040EZ)
1st Quarter Estimated Tax payment (1120-ES)
1st Quarter Estimated Income Tax for Fiduciary payment (1041-ES)
Fiduciary Income Tax Return (1041)
Application for extension of time to file fiduciary returns
Application for extension of time to file partnership return
U.S. Return of Partnership Income (1065)
April 30
Employer's Quarterly Federal Tax return (941)
May 15
Exempt Organization Annual Information Returns (990, 990-PF, 990-T)
Application for extension of time to file exempt returns
June 15
2nd Quarter Estimated Tax payment (1040-ES)
2nd Quarter Estimated Tax payment (1120-ES)
July 31
Employer's Quarterly Payroll Tax Return (941)
September 15
3rd Quarter Estimated Tax payment (1040-ES)
3rd Quarter Estimated Tax payment (1120-ES)
Extended Corporate Tax Returns (1120, 1120A, 1120S)
October 15
Extended Individual Tax Returns (1040)
Extended Partnership Tax Returns (1065)
Extended Fiduciary Tax Returns (1041)
October 31
Employer's Quarterly Payroll Tax Return (941)
December 15
4th Quarter Estimated Tax payment (1120-ES)