JANUARY

15th – The final and fourth estimated income tax payment is due for individuals and corporations on a calendar accounting year.

31st – 1099 information returns (which typically report income paid to vendors) are supposed to be sent by this date. W-2s should be sent to employees by this date. Also, the Federal Unemployment Tax (or FUTA) 940 return is also due by this date.

FEBRUARY

28th – 1099 statements (with a cover 1096 transmittal sheet) are due to the Internal Revenue Service. Furthermore, W-2 annual earnings statements (with a cover W-3 transmittal sheet) are due to the Social Security Administration.

MARCH

15th – Calendar year corporations (including Subchapter S corporations, homeowners associations taxed as corporations on a form 1120H, and LLCs which have elected to be treated as S corporations) should either file the corporation income tax return by this date… or they should file a 7004 extension request by this date.

Note: The 2553 Subchapter S election request is also “technically” due by March 15 too though the IRS seems to accept almost any excuse these days including “my dog ate the form.”

APRIL

15th – Individual 1040 tax returns, calendar year partnership 1065 tax returns, and calendar year 1041 trust and estate returns due by April 15. First quarter estimated tax payment due for individuals and calendar year corporations.

Note: Individuals can usually extend the tax return due date (but not the payment of tax due) to October 15 by filing a 4858 extension form by April 15. Partnerships, trusts and estates can extend the tax return due date to September 15 by filing a 7004 extension form by April 15.

30th – Federal 941 quarterly payroll tax return due. Note that in most cases, you need to deposit the payroll taxes withheld from employee paychecks long before you file the 941 return.

MAY

No tax return due dates for calendar year taxpayers (typically).

JUNE

15th – Second quarter estimated tax payment due for individuals and calendar year corporations.

JULY

31st – Federal 941 quarterly payroll tax return due. (This is for the second quarter obviously.)

AUGUST

No tax return due dates for calendar taxpayers (typically).

SEPTEMBER

15th – Calendar year corporation, partnership, trust and estate returns which have been extended earlier in the year are due on September 15. Note that if these entities have K-1s to send shareholders, partners or beneficiaries, these informational returns need to be sent out at this time, too.

OCTOBER

15th – Extended individual tax returns finally due.

31st – Federal 941 quarterly payroll tax return due for third quarter.

NOVEMBER

No tax return due dates for calendar year taxpayers (typically).

DECEMBER

No tax return due dates for calendar year taxpayers (typically).