Resources

DateTaxpayer TypeRequirement
October 10Employees who work for tipsReport $20 or more in tips received during September to your employer. Use Form 4070.
October 15IndividualsFile income tax return (Form 1040, 1040A, or 1040EZ) if you have a 6-month extension.
Electing large partnershipsFile Form 1065-B if you have a 6-month extension.
EmployersDeposit nonpayroll withholding tax for payments in September if monthly deposit rule applies.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in September.
October 31EmployersFile Form 941 for the third quarter and deposit any undeposited tax.
EmployersDeposit Federal Unemployment Tax owed through September if more than $500.
EmployersAsk employees to fill out a new Form W-4 if withholding allowances will change next year.
November 10Employees who work for tipsReport $20 or more in tips received during October to your employer. Use Form 4070.
November 15EmployersDeposit nonpayroll withholding tax for payments in October if monthly deposit rule applies.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in October.
December 10Employees who work for tipsReport $20 or more in tips received during November to your employer. Use Form 4070.
December 15CorporationsDeposit the fourth installment of estimated income tax using Form 1120-W.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in November.
EmployersDeposit nonpayroll withholding tax for payments in November.
All EmployersGive employees their copies of Form W-2 by January 31. If electronic, post and notify by January 31.
January 10Employees who work for tipsReport $20 or more in tips received during December to your employer. Use Form 4070.
January 15EmployersDeposit Social Security, Medicare, and withheld income tax for payments in December.
EmployersDeposit nonpayroll withholding tax for payments in December.
IndividualsMake estimated tax payment using Form 1040-ES if not paying through withholding.
January 31EmployersFile Form 940 for Federal Unemployment Tax for the year.
EmployersFile Form 941 for the fourth quarter and deposit any undeposited tax.
EmployersFile Form 945 for nonpayroll taxes for the year.
EmployersGive employees copies of Form W-2 for the previous year.
EmployersGive annual information Forms 1098, 1099, and W-2G to recipients.
IndividualsFile Form 1040 if not paying last installment of estimated tax by January 15.
February 10Employees who work for tipsReport $20 or more in tips received during January to your employer. Use Form 4070.
February 15IndividualsFile a new Form W-4 to continue exemption from income tax withholding.
EmployersDeposit nonpayroll withholding tax for payments in January if monthly deposit rule applies.
EmployersFurnish Forms 1099-B, 1099-S, and certain 1099-MISC to recipients.
February 28All BusinessesFile information returns (Form 1099) for certain payments made during previous year.
EmployersFile Form W-3 with Copy A of all Forms W-2 issued for the current tax year.
March 1Farmers and fishermenFile Form 1040 and pay any tax due.
March 10Employees who work for tipsReport $20 or more in tips received during February to your employer. Use Form 4070.
March 15EmployersDeposit nonpayroll withholding tax for payments in February if monthly deposit rule applies.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in February.
CorporationsFile Form 1120 or 1120-A and pay any tax due.
S CorporationsFile Form 1120S and pay any tax due. Provide each shareholder with Schedule K-1.
S Corporation electionFile Form 2553 to be treated as an S Corporation.
Electing large partnershipsProvide each partner with Schedule K-1 (Form 1065-B).
March 31Electronic filing of Forms 1098, 1099, and W-2GFile these forms electronically with the IRS.
April 10Employees who work for tipsReport $20 or more in tips received during March to your employer. Use Form 4070.
April 15IndividualsFile income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due.
Household employersFile Schedule H (Form 1040) for employment taxes.
IndividualsPay first installment of current year estimated tax using Form 1040-ES.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in March.
EmployersDeposit nonpayroll withholding tax for payments in March.
PartnershipsFile previous calendar year return (Form 1065). Provide each partner with Schedule K-1.
Electing large partnershipsFile previous calendar year return (Form 1065-B).
CorporationsDeposit the first installment of estimated income tax using Form 1120-W.
April 30EmployersFile Form 941 for the first quarter and deposit any undeposited tax.
EmployersDeposit Federal Unemployment Tax owed through March if more than $500.
May 10EmployersFile Form 941 for the first quarter if deposited tax in full and on time.
Employees who work for tipsReport $20 or more in tips received during April to your employer. Use Form 4070.
May 15EmployersDeposit nonpayroll withholding tax for payments in April if monthly deposit rule applies.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in April.
June 10Employees who work for tipsReport $20 or more in tips received during May to your employer. Use Form 4070.
June 15IndividualsFile Form 1040 and pay any tax due if living and working outside the U.S. and Puerto Rico.
IndividualsMake payment of current estimated tax using Form 1040-ES.
CorporationsDeposit the second installment of estimated income tax using Form 1120-W.
EmployersDeposit nonpayroll withholding tax for payments in May if monthly deposit rule applies.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in May.
July 31EmployersFile Form 941 for the second quarter and deposit any undeposited tax.
EmployersDeposit Federal Unemployment Tax owed through June if more than $500.
EmployersFile Form 5500 or 5500-EZ for the previous calendar year if maintaining an employee benefit plan.
August 10EmployersFile Form 941 for the second quarter if deposited tax in full and on time.
Employees who work for tipsReport $20 or more in tips received during July to your employer. Use Form 4070.
August 15EmployersDeposit nonpayroll withholding tax for payments in July if monthly deposit rule applies.
EmployersDeposit Social Security, Medicare, and withheld income tax for payments in July.
September 10Employees who work for tipsReport $20 or more in tips received during August to your employer. Use Form 4070.
September 15IndividualsMake payment of current year estimated tax using Form 1040-ES.
PartnershipsFile Form 1065 if given an additional 5-month extension.
Corporations