Tax Due Dates

 

January 2019

January 15

Individuals - Make an estimated tax payment for 2018 if you did not pay enough through withholding. Use Form 1040-ES. This is the final installment for 2018 but, you can skip this payment if you file and pay any tax due by January 31, 2019.

 

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in December 2018.

 

 

January 31

Individuals - who must make estimated tax payments but did not pay the last installment by January 15, may choose to file their income tax return and paying any tax due by January 31, prevents any penalty for late payment of the last installment.

 

Employers - Give your employees their copies of Form W-2 for 2018. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2018.

 

Businesses - Give Forms 1099 or other annual information statements to recipients of certain payments made during 2018. 

 

Health Coverage Reporting - If you are an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals.

 

 

 

February 2019

February 11

Employers - Payroll Taxes. File Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time.

 

Employers - Federal unemployment tax. File Form 940 for 2018. This due date applies only if you deposited the tax for the year in full and on time.

 

Certain Small Employers - File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2018. This tax due date applies only if you deposited the tax for the year in full and on time.

 

 

February 15

Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

 

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in January.

 

 

February 16

Employers - Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but did not give you a new Form W-4 to continue the exemption this year.

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March 2019

March 15

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in February.

 

Partnerships - File a 2018 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K­1 (Form 1065) by September 16.

 

S Corporations - File a 2018 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return, pay any tax, interest, and penalties due and provide each shareholder with a copy of their Schedule K-1 by September 16.

 

S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2019. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2020.

 

 

 

April 2019

April 15

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in March.

 

Individuals - File an income tax return for 2018 (Form 1040) and pay any tax due. If you live in Maine or Massachusetts you may file by April 17. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return and pay what you estimate you owe in tax to avoid penalties and interest. Then file Form 1040 by October 15.

 

Household Employers - If you paid cash wages of $2,100 or more in 2018 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to household employees.

 

Individuals - If you are not paying your 2019 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax. Use Form 1040-ES.

 

Corporations - File a 2018 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.

 

Corporations - Deposit the first installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

 

 

April 30

Employers - Federal unemployment tax. Deposit the tax owed through March if more than $500.

 

Employers - Payroll Taxes. File Form 941 for the first quarter of 2019. Deposit any undeposited tax. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

 

 

 

May 2019

May 10

Employers - Payroll Taxes. File Form 941 for the first quarter of 2019. This due date applies only if you deposited the tax for the quarter in full and on time.

 

 

May 15

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in April.

 

 

 

June 2019

June 17

Individuals - If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15.

 

However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

 

Individuals - Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2019.

 

Corporations - Deposit the second installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

 

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in May.

 

 

 

July 2019

July 15

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in June.

 

 

July 31

Employers - Federal unemployment tax. Deposit the tax owed through June if more than $500.

 

Employers - If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2018. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

 

Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2019 but less than $2,500 for the second quarter.

 

Employers - Payroll Taxes. File Form 941 for the second quarter of 2019. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 12 to file the return.

 

 

 

August 2019

August 12

Employers - Payroll Taxes. File Form 941 for the second quarter of 2019. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

 

 

August 15

Employer - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in July.

 

 

 

September 2019

September 16

Individuals - Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2019.

 

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in August.

 

S Corporations - File a 2018 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

 

Partnerships - File a 2018 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

 

Corporations - Deposit the third installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

 

 

 

October 2019

October 15

Individuals - If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due.

 

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in September.

 

Corporations - File a 2018 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

 

 

October 31

Employers - Payroll Taxes. File form 941 for the third quarter of 2019. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 12 to file the return.

 

Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2019 but less than $2,500 for the third quarter.

 

Employers - Federal Unemployment Tax. Deposit the tax owed through September if more than $500.

 

 

 

November 2019

During November

Employers - Income tax withholding. Encourage employees to fill out a new Form W-4 for 2020 if they experienced any personal or financial changes. The 2020 revision of Form W-4 will be available on the IRS website by mid-December.

 

 

November 12

Employers - Payroll Taxes. File Form 941 for the third quarter of 2019. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

 

 

November 15

Employers - Payroll Taxes. If the monthly deposit rule applies, deposit the tax for payments in October.