Tax Due Dates

Each date shown below is the last day for filing the return or making the payment of tax indicated. For income tax returns, the due dates apply to calendar-year taxpayers only. Employment tax due dates are determined on a calendar-year basis for all taxpayers. If any statutory due date falls on a Saturday, Sunday, or legal holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or legal holiday (national, District of Columbia, or statewide in the State where the return is to be filed).

January 10

Employees – If you received $20 or more in tips during December of the prior year, report them to your employer. You can use Form 4070.

January 15

Individuals – Make a payment of your estimated tax for the prior year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the fourth and final installment date for the prior year estimated tax. However, you do not have to make this payment if you file your prior year tax return (Form 1040 or Form 1040-SR) and pay any tax due by January 31.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of the prior year.

Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December of the prior year.

January 31

Employers – Give your employees their copies of Form W-2 for the prior year. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued.

Businesses – Give annual information statements to recipients of certain payments made during the prior year. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

Payers of Nonemployee Compensation – File Form 1099-NEC for nonemployee compensation paid in the prior year.

Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for the prior year on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 year timely, properly, and in full, you have until February 10 to file the return.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of the prior year. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until February 10 to file the return.

Employers – Federal unemployment tax. File Form 940 for the prior year. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

February 10

Employees – If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for the prior year on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.

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

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of the prior year. This due date applies only if you deposited the tax for the quarter in full and on time.

February 15

Individuals – If you claimed exemption from income tax witholding 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.

Businesses – Give annual information statements to recipients of certain payments made during the prior year. You can use the appropriate version of Form 1099 or other information return. This due date applies only to payments reported on Form 1099-B, Form 1099-S, and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 10 of Form 1099-MISC.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.

Employers – Nonpayroll withholding. 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 the prior year, but did not give you a new Form W-4 to continue the exemption this year.

February 28

Businesses – File information returns (for example, certain Forms 1099) for certain payments you made during the prior year. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.  If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922 or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

March 10

Employees – If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.

Partnerships – File a prior 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 15.

S Corporations – File a prior 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 15.

S Corporation Election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with the current calendar year.

March 31

Electronic Filing of Forms – File Forms 1097, 1098, 1099 (except Form 1099-NEC), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.

April 10

Employees – If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 15

Individuals – File an income tax return for the prior calendar year (Form 1040 or Form 1040-SR) and pay any tax due. 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 or Form 1040-SR by October 15.

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

Household Employers – If you paid cash wages of $2,300 or more to a household employee, file Schedule H (Form 1040 or Form 1040-SR) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or Form 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of the prior two calendar years to household employees.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

Corporations – File a prior 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 the current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

May 1

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

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of the current year. 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 10

Employees -. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of the current year. This due date applies only if you deposited the tax for the quarter in full and on time.

May 15

Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

June 10

Employees – If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

June 15

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 or Form 1040-SR 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 or Form 1040-SR 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 current year 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 the current year.

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

Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

July 10

Employees – If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

July 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.

August 1

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 the prior calendar year. 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.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of the current year. 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 10 to file the return.

August 10

Employees – If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of the current year. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

August 15

Employer – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

September 10

Employees – If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 15

Individuals – Make a payment of your current year 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 the current year.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

S Corporations – File a prior 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 prior 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 the current year. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

October 10

Employees – If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 15

Individuals – If you have an automatic 6-month extension to file your income tax return for the prior year, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

Corporations – File a prior year 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 – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of the current year. 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 10 to file the return.

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

November 10

Employees – If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of the current year. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

November 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

December 10

Employees – If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 15

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