1st Quarter: Tax Due Dates, January – March 2018

January

January 1 – Everyone
Federal Holiday (New Year’s Day)

January 10 – Employees who work for tips
If you received $20 or more in tips during December, report them to your employer

January 12 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of December 2017.

January 14 – Regular method taxes
Deposit the tax for the last 16 days of December 2017.

January 15 – Individuals
Make a payment of your estimated tax for 2015 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

January 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in December 2017

January 15 – Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in December 2017.

January 16 – Everyone
Federal Holiday (Birthday of Martin Luther King, Jr./Inauguration Day)

January 17 – Farmers & fishermen
Pay your estimated tax for 2017 using Form 1040-ES

January 27 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of December 2017.

January 29 – Regular method taxes
Deposit the tax for the first 15 days of January.

February

February 1 – All Employers
Give your employees their copies of Form W2 for 2017. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

February 1 – Individuals who must make estimated tax payments
If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2017 by February 1. Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 18.

February 1 – Payers of gambling winnings
If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.

February 1 – Nonpayroll taxes
File Form 945 to report income tax withheld for 2017 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.

February 1 – Social Security, Medicare, and withheld income tax
File Form 941 for the fourth quarter of 2017. 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.

February 1 – Certain small employers
File Form 944 to report social security and Medicare taxes and withheld income tax for 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2017 but less than $2,500 for the fourth quarter, deposit any undeposited tax or 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.

February 1 – Farm employers
File Form 943 to report social security and Medicare taxes and withheld income tax for 2017. 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.

February 1 – Federal unemployment tax
File Form 940 for 2017. 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 1 – All businesses
Give annual information statements to recipients of certain payments you made during 2017

February 1 – Form 720 taxes
File Form 720 for the fourth quarter of 2017.

February 1 – Wagering tax
File Form 730 and pay the tax on wagers accepted during December 2017.

February 10 – Nonpayroll taxes
File Form 945 to report income tax withheld for 2017 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 – Social security, Medicare, and withheld income tax
File Form 941 for the fourth quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

February 10 – Certain small employers
File Form 944 to report social security and Medicare taxes and withheld income tax for 2017. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 – Farm employers
File Form 943 to report social security and Medicare taxes and withheld income tax for 2017. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 – Federal unemployment tax
File Form 940 for 2017. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 – Employees who work for tips
If you received $20 or more in tips during January, report them to your employer Details

February 10 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.

February 12 – Regular method taxes
Deposit the tax for the last 16 days of January.

February 15 – All businesses
Give annual information statements to recipients of certain payments you made during 2015

February 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in January.

February 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in January.

February 15 – All employers
Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2017, but did not give you Form W4 to continue the exemption this year.

February 16 – Individuals
If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year.

February 20 – Everyone
Federal Holiday (Washington’s Birthday)

February 25 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.

February 28 – Regular method taxes.
Deposit the tax for the first 15 days of February.

February 28 – All businesses
File information returns (for example, Forms 1099) for certain payments you made during 2017.

February 28 – Payers of gambling winnings.
File Form 1096 along with Copy A of all the Forms W2G you issued for 2017. If you file Forms W2G 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 remains February 1.

February 28 – All employers
File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2017. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains February 1.

February 28 – Large food and beverage establishment employers
File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.

February 28 – Wagering tax
File Form 730 and pay the tax on wagers accepted during January.

March

March 1 – Farmers & fishermen
File your 2017 income tax return (Form 1040) and pay any tax due

March 10 – Employees who work for tips
If you received $20 or more in tips during February, report them to your employer

March 11 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.

March 14 – Regular method taxes
Deposit the tax for the last 13 days of February.

March 15 – S Corporations
File a 2017 calendar year income tax return (Form 1120S) and pay any tax due

March 15 – S Corporation election
File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2018.

March 15 – Partnerships
File a 2017 calendar year return (Form 1065)

March 15 – Electing larger partnerships
Provide each partner with a copy of Schedule K1 (Form 1065B), Partner’s Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K1. This due date applies even if the partnership requests an extension of time to file the Form 1065B by filing Form 7004

March 15 – Partnerships
Electing large partnerships: File a 2017 calendar year return (Form 1065-B)

March 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule Page 6 Publication 509 (2015) applies, deposit the tax for payments in February.

March 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in February.

March 25 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 14 days of February.

March 29 – Regular method taxes
Deposit the tax for the first 15 days of March.

March 31 – Electronic filing of Forms W2
File copies of all the Forms W2 you issued for 2016. This due date applies only if you electronically file.

March 31 – Electronic filing of Forms W2G
File copies of all the Forms W2G you issued for 2016. This due date applies only if you electronically file.

March 31 – Electronic filing of Forms 8027
File Forms 8027 for 2016. This due date applies only if you electronically file.

March 31 – Wagering tax
File Form 730 and pay the tax on wagers accepted during February.

 

2nd Quarter: Tax Due Dates, April – June 2018

April

April 10 – Employees who work for tips
If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 10 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.

April 14 – Regular method taxes
Deposit the tax for the last 16 days of March.

April 18 – Individuals
File a 2017 income tax return (Form 1040, 1040A, or 1040EZ) 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. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 16.

April 18 – Corporations
File a 2017 calendar year income tax return (Form 1120) and pay any tax due.

April 18 – Individuals
If you are not paying your 2018 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040ES.

April 18 – Household Employers
If you paid cash wages of $1,800 or more in 2017 to a household employee, you must file Schedule H.

April 18 – Corporations
Deposit the first installment of estimated income tax for 2018

April 18 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in March.

April 18 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in March.

April 18 – Household employers
If you paid cash wages of $1,900 or more in 2017 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household 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 2015 or 2017 to household employees. Also, report any income tax you withheld for your household employees.

April 27 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.

April 29 – Regular method taxes
Deposit the tax for the first 15 days of April.

May

May 2 – Social security, Medicare, and withheld income tax
File Form 941 for the first quarter of 2018. 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 May 10 to file the return.

May 2 – Federal unemployment tax.
Deposit the tax owed through March if more than $500.

May 2 – Form 720 taxes
File Form 720 for the first quarter of 2018.

May 2 – Wagering tax
File Form 730 and pay the tax on wagers accepted during March.

May 10 – Employees who work for tips
If you received $20 or more in tips during April, report them to your employer

May 10 – Social security, Medicare, and withheld income tax
File Form 941 for the first quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

May 11 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.

May 13 – Regular method taxes
Deposit the tax for the last 15 days of April.

May 16 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in April.

May 16 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in April.

May 25 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.

May 27 – Regular method taxes
Deposit the tax for the first 15 days of May.

May 31 – Wagering tax
File Form 730 and pay the tax on wagers accepted during April.

June

June 10 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.

June 12 – Employees who work for tips
If you received $20 or more in tips during May, report them to your employer

June 14 – Regular method taxes
Deposit the tax for the last 16 days of May.

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 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

June 15 – Individuals
Make a payment of your 2018 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

June 15 – Corporations
Deposit the second installment of estimated income tax for 2018

June 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in May.

June 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in May.

June 27 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 16 days of May.

June 29 – Regular method taxes
Deposit the tax for the first 15 days of June.

June 30 – Wagering tax
File Form 730 and pay the tax on wagers accepted during May.

June 30 – Floor stocks tax for ozone depleting chemicals
(IRS No. 20). Deposit the tax for January 1, 2018.

 

3rd Quarter: Tax Due Dates, July – September 2018

July

July 4 – Everyone
Federal Holiday (Independence Day)

July 10 – Employees who work for tips
If you received $20 or more in tips during June, report them to your employer

July 10 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.

July 14 – Regular method taxes
Deposit the tax for the last 15 days of June.

July 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in June.

July 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in June.

July 27 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.

July 29 – Regular method taxes
Deposit the tax for the first 15 days of July.

August

August 1 – Form 720 taxes
File Form 720 for the second quarter of 2018.

August 1 – Wagering tax
File Form 730 and pay the tax on wagers accepted during June.

August 1 – Social security, Medicare, and withheld income tax
File Form 941 for the second quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules.

August 1 – Certain small employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the second quarter.

August 1 – Federal unemployment tax
Deposit the tax owed through June if more than $500.

August 1 – All employers
If you maintain an employee benefit plan, such as a pension, profitsharing, or stock bonus plan, file Form 5500 or 5500EZ for calendar year 2015. 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.

August 10 – Employees who work for tips
If you received $20 or more in tips during July, report them to your employer

August 10 – Social security, Medicare, and withheld income tax
File Form 941 for the second quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 10 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.

August 12 – Regular method taxes
Deposit the tax for the last 16 days of July.

August 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in July.

August 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in July.

August 25 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.

August 29 – Regular method taxes
Deposit the tax for the first 15 days of August.

August 31 – Wagering tax
File Form 730 and pay the tax on wagers accepted during July.

September

September 5 – Everyone
Federal Holiday (Labor Day)

September 10 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.

September 11 – Employees who work for tips
If you received $20 or more in tips during August, report them to your employer

September 14 – Regular method taxes
Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.

September 15 – Individuals
Make a payment of your 2018 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

September 15 – S Corporations
File a 2017 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.

September 15 – Partnerships
File a 2015 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension

September 15 – Corporations
Deposit the third installment of estimated income tax for 2016

September 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in August.

September 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in August.

September 27 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.

September 29 – Regular method taxes
Deposit the tax for the first 15 days of September.

September 29 – Regular method taxes (special September deposit rule)
Deposit the tax for the period beginning September 16 and ending September 26.

September 29 – Communications and air transportation taxes under the alternative method (special September deposit rule).
Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11.

September 30 – Wagering tax
File Form 730 and pay the tax on wagers accepted during August.

 

4th Quarter: Tax Due Dates, October – December 2018

October

October 9 – Everyone
Federal Holiday (Columbus Day)

October 11 – Employees who work for tips
If you received $20 or more in tips during September, report them to your employer

October 13 – Communications and air transportation taxes under the alternative method (special September deposit rule).
Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.

October 14 – Regular method taxes (special September deposit rule).
Deposit the tax for the last 4 days of September.

October 16 – Individuals
If you have an automatic 6-month extension to file your income tax return for 2015, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due

October 16 – Corporations
File a 2017 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 16 – Partnerships
Electing large partnerships: File a 2017 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension

October 16 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in September.

October 16 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in September.

October 26 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.

October 28 – Regular method taxes
Deposit the tax for the first 15 days in October.

October 31 – Certain small employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the third quarter.

October 31 – Federal unemployment tax
Deposit the tax owed through September if more than $500.

October 31 – Form 720 taxes.
File Form 720 for the third quarter of 2018.

October 31 – Wagering tax
File Form 730 and pay the tax on wagers accepted during September.

November

November 10 – Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2016. 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 November 10 to file the return.

November 10 – Employees who work for tips
If you received $20 or more in tips during October, report them to your employer

November 10 – Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 10 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.

November 11 – Everyone
Federal Holiday (Veterans Day)

November 14 – Regular method taxes
Deposit the tax for the last 16 days of October.

November 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in October. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

November 23 – Everyone
Federal Holiday (Thanksgiving Day)

November 28 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.

November 29 – Regular method taxes
Deposit the tax for the first 15 days of November.

November 30 – Wagering tax
File Form 730 and pay the tax on wagers accepted during October.

December

December 10 – Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.

December 11 – Employees who work for tips
If you received $20 or more in tips during November, report them to your employer

December 14 – Regular method taxes
Deposit the tax for the last 15 days of November.

December 15 – Corporations
Deposit the fourth installment of estimated income tax for 2018

December 15 – Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in November.

December 15 – Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in November.

December 25 – Everyone
Federal Holiday (Christmas Day)

December 28 – Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.

December 29 – Regular method taxes
Deposit the tax for the first 15 days of December.