Date Due

Form

Tax Form

Jan 31

W-2

Send copies to employees

Jan 31

945

Report withholding from non payroll items

Feb. 15th

W-4

Employee change of withholding

Feb. 28th

1096 & 1099

Send statements and summary to IRS

Feb. 28th

W-3

Send W-2 copies to IRS with W-3

Mar 15th

1120 or 7004

Corporate income tax or extension.

Mar 15th

K-1

Send S-Corp K-1 forms to owners unless an extension is requested

Mar 15th
　

8832

Entity classification election deadline for entity formed in prior year.

Mar 15th
　

2553
　

Election by corporation shareholders to be taxed as an S corporation for a corporation formed in the prior year.

April 15th

1040 or 4868

Individual tax return or extension

April 15th

1040 ES

First payment of estimated tax

April 15th

IRA

Last day to make IRA contribution for prior calendar year.

April 15th
 

SEP/Keogh
　

Make SEP/Keogh contribution if extension not filed and if plan contribution not paid already.

April 15th

709 or 4868

Gift tax return or extension

April 15th
　

1065 or 8736
　

Partnership and Limited Liability Company return and K-1 forms or extension request

April 15th

1120-W

First corporation estimated tax

April 30th

941

First quarter payroll tax return

June 15th
　

1040 or 4868
　

Due date for U.S. persons living outside the U.S. to file their income tax return

June 15th

1040 ES

2nd Estimated tax payment

June 15th

8109

2nd corporation estimated tax

June 15th
　

TD F 90-22.1

File report of authority over foreign financial accounts for prior year

July 15th
　

1065 & K-1 or 8800

Extended due date for partnerships and LLCs or file form 8800 for an additional 3 month extension

July 31

941

2nd quarter payroll tax returns

July 31
　

5500

Return for pension, profits sharing or stock bonus plan for prior year

Aug. 15th
　

1040 or 2688
　

Extended due date for personal income tax return or extension
　

Sept 15
　

1120 &
1120-S

Final due date of corporation income tax return if extension was requested with form 7004

Sept 15

1040 ES

3rd quarterly estimated tax payment

Sept 15

8109

3rd quarterly corporation payment

Oct 15
　

1040
　

Final due date for personal income tax return and final date to make a SEP or Keogh plan contribution if form 2688 was approved

Oct 15
　

1065

Final due date for partnership or LLC return if an extension was requested on form 8800

Oct 31

941

3rd quarter payroll tax return

Dec 15th

8109

4th payment of corporation estimated tax.

Dec 15th
　

SEP/Keogh
　

Establish plan in current year to permit deduction of payment before filing of personal tax return

Dec 20th
　

Gifts
　

Make gifts to qualify for annual gift tax exclusion and ask donee to deposit check to clear in current year

Dec 31
　

Withholding
　

Increase withholding at end of year to  reduce penalties for an underpayment of estimated taxes

Dec. 31
　

State Est. Tax
　

Make last (4th) payment of state estimated taxes in order to get a deduction for the current year.