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