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Tax Calendar
January
15 Individual 1040-ES – Fourth quarter estimated payment due
February
2 Payroll 941 – Fourth quarter payroll tax due
2 Payroll 940 – Annual Federal Unemployment tax return due
2 Business 1099 – Payment reports due to payees
2 Payroll W-2 – Employee wage reports due to employees
17 Brokerage, Interest and Dividend 1099 – Payment reports due to payees
28 Payroll W-3, W-2 – Reports due to Social Security Administration
28 Business 1096, 1099 – Payment reports due to IRS
March
2 Individual 1040 – Return and taxes due for farmers and fishermen
16 C-Corporation 1120 – Income tax return due for calendar year corporation
16 S-Corporation 1120S – Income tax return due for calendar year corporation
April
15 Individual 1040 – Return and taxes due for individual income tax return
15 Individual 1040-ES – First quarter estimated tax payment due
15 Corporation – Calendar year corporation first quarter estimate due
15 Partnership 1065 – Partnership income tax return due
15 Fiduciary 1041 – Fiduciary income tax return due
30 Payroll 941 – First quarter payroll tax due
30 Payroll Federal Unemployment Tax – Due if liability reaches $500
May
15 Non-profit 990 – Calendar year non-profit tax return due
June
15 Individual 1040-ES – Second quarter estimated tax payment due
15 Corporation – Calendar year corporation second quarter estimate due
July
31 Payroll 941 – Second quarter payroll tax return due
31 Payroll Federal Unemployment Tax – Due if liability reaches $500
September
15 C-Corporation 1120 – Extended due date for calendar year corporation
15 S-Corporation 1120S – Extended due date for calendar year corporation
15 Partnership 1065 – Extended due date for partnership tax return
15 Fiduciary 1041 – Extended due date for trust and estate tax returns
15 Corporation – Calendar year corporation third quarter estimate due
15 Individual 1040-ES – Third quarter estimated payment due
October
15 Individual 1040 – Extended due date for individual income tax return
November
1 Payroll 941 – Third quarter payroll tax due
1 Payroll Federal Unemployment Tax – Due if liability reaches $500
December
15 Corporation – Calendar year corporation fourth quarter estimate due