2017 Federal IRS Tax Calendar & Due Dates

2019 Federal Tax Calendar

This is the IRS general tax calendar, which includes the 2019 deadlines that most taxpayers will need to know.

IRS Tax Due Dates for the 2019 Calendar Year

Note that if you file your taxes based on the fiscal year (instead of the calendar year), some of these dates will be different. For more information, see the section below titled, “Fiscal Year Taxpayers.”

1st Quarter (January – March 2019): Tax Due Dates

January 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of December, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

January 15

Individuals: If you did not pay your 2018 income tax through withholding (or you didn’t pay enough tax that way), you must make an estimated tax payment for 2018. You can use IRS Form 1040-ES (Estimated Tax for Individuals). This is the final installment date for 2018 estimated tax payments. Note that you don’t have to make this particular payment if you file your 2018 income tax return (Form 1040) and pay any tax due by January 31, 2019.

Farmers & Fishermen: Make your 2018 estimated tax payment with IRS Form 1040-ES (Estimated Tax for Individuals). You have until April 15, 2019 (or April 17, 2019 if you live in Maine or Massachusetts) to file your 2018 tax return (Form 1040). If you do not make your estimated tax payment by this date (January 15), you must file your 2018 tax return and pay any tax due by March 1, 2019 to avoid an estimated tax penalty.

January 31

Individuals Who Must Make Estimated Tax Payments: If you did not pay your final estimated tax installment by January 15, you may elect to file your 2018 income tax return (Form 1040) by January 31. Filing your return and paying any tax due by this date will prevent penalties for late payment of the last installment. However, if you cannot file and pay your taxes by January 31, you should file and pay your tax by April 15 (or April 17 if you live in Maine or Massachusetts).

All Businesses: Provide annual information statements to the recipients of certain payments that you made in 2018. You should use the appropriate version of Form 1099 or other information return. Form 1099 may be issued electronically with the recipient’s consent. This due date applies to these types of payments: cash payments for fish purchased from someone engaged in the trade/business of catching fish, compensation for workers who aren’t considered employees, dividends and other corporate distributions, interest, rent, royalties, payments of Indian gambling profits to tribal members, profit-sharing distributions, retirement plan distributions, original issue discount, prizes and awards, medical and health care payments, debt cancellation, and cash payments over $10,000.

Payers of Nonemployee Compensation: File IRS Form 1099-MISC (Miscellaneous Income) for nonemployee compensation that you paid in 2018.

February 11

Employees Who Work for Tips: If you received $20 or more in tips during the month of January, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

February 15

Individuals: If you claimed an exemption from federal income tax withholding last year on the IRS Form W-4 (Employee’s Withholding Allowance Certificate) you gave your employer, you will need to file a new Form W-4 by this date if you want to continue your exemption for another year.

All Businesses: Provide annual information statements to the recipients of certain payments that you made in 2018. You should use the appropriate version of Form 1099 or other information return. Form 1099 may be issued electronically with the recipient’s consent. This due date applies only to these types of payments: all payments reported on IRS Form 1099-B (Proceeds From Broker and Barter Exchange Transactions), all payments reported on IRS Form 1099-S (Proceeds From Real Estate Transactions), and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 14 of IRS Form 1099-MISC (Miscellaneous Income).

February 28

All Businesses: File information returns (e.g., Forms 1099) for certain payments you made in 2018. These payments are described under the January 31 due date. Note that there are different forms for different types of payments. You should use a separate IRS Form 1096 (Annual Summary and Transmittal of U.S. Information Returns) to summarize and transmit the forms for each type of payment. For more information, see the General Instructions for Certain Information Returns. If you file Forms 1097, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for submitting them to the IRS will be extended to April 1. However, the deadline for providing the recipient with these forms generally remains January 31.

March 1

Farmers & Fishermen: This is the due date to file your 2018 income tax return (Form 1040) and pay any tax due. But note that if you paid your 2018 estimated tax by January 15, 2019, you will have until April 15 (or April 17 if you live in Maine or Massachusetts) to file your return.

March 11

Employees Who Work for Tips: If you received $20 or more in tips during the month of February, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

March 15

Partnerships: This is the deadline to file your 2018 tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065) (Partner’s Share of Income, Deductions, Credits, etc.) or substitute Schedule K-1. If you need more time to file, you can request a tax extension using IRS Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns). If you obtain an extension, you can file the return and provide each partner with a copy of their Schedule K-1 by September 16, 2019.

S Corporations: This is the deadline to file your 2018 tax return (Form 1120S) and pay any tax due. Provide each partner with a copy of their Schedule K-1 (Form 1120S) (Shareholder’s Share of Income, Deductions, Credits, etc.) or substitute Schedule K-1. If you need more time to file, you can request a tax extension and pay what you estimate you owe in tax. If you obtain an extension, you can file the return, pay any additional tax/penalties due, and provide each partner with a copy of their final Schedule K-1 by September 16, 2019.

S Corporation Election: File IRS Form 2553 (Election by a Small Business Corporation) to elect to be treated as an S corporation starting with calendar year 2019. Note that if you file Form 2553 late, your S corporation treatment will not begin until calendar year 2020.

2nd Quarter (April – June 2019): Tax Due Dates

April 1

Electronic Filings of Forms 1097, 1098, 1099, 3921, 3922, and W-2G: File these forms with the IRS by this date. Note that this deadline only applies if you file electronically. Otherwise, see February 28. The due date for providing the recipient with these forms generally remains January 31. For more information, see IRS Publication 1220.

April 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of March, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

April 15

Individuals: File your 2018 income tax return and pay any tax due. (If you live in Maine or Massachusetts, your deadline is April 17, 2019.) If you need more time to file your return, you can request a tax extension with IRS Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return). Note that an extension only gives you extra time to file, so you should pay what you estimate you owe in tax by the original April deadline to avoid penalties. If you obtain a tax extension, you will have until October 15, 2019 to file your tax return.

Individuals: If you are not paying your 2019 income tax through withholding (or you will not pay enough tax during the year that way), you should make the first installment payment for your 2019 estimated tax. You can use IRS Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Household Employers: If you paid cash wages of $2,100 or more to a household employee during 2018, you must file IRS Schedule H (Form 1040)(Household Employment Taxes). If you are required to file an annual income tax return (IRS Form 1040), you should include Schedule H with your return and report any household employment taxes. If you paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to household employees, you should report any federal unemployment (FUTA) on Schedule H. Additionally, make sure to report any income tax you withheld for your household employees. For more information, see IRS Publication 926 (Household Employer’s Tax Guide).

Corporations: File a 2019 income tax return, IRS Form 1120 (U.S. Corporation Income Tax Return), and pay any tax due. If you need more time to file, you can request a tax extension with IRS Form 7004. Make sure you file your extension and pay what you estimate you owe in taxes by this date to avoid penalties.

Corporations: Make the first installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.

May 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of April, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

June 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of May, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

June 17

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, your federal income tax return is due on this date. File IRS Form 1040 and pay any tax due. Otherwise, see April 15. If you need more time to file your tax return, you can use IRS Form 4868 to get a 4-month extension. However, you should still pay what you estimate you owe by this date to avoid penalties. If you obtain an extension, you will have until October 15, 2019 to file your tax return. Note that members of the military who are stationed in a combat zone may be allowed an additional filing extension. For more information, see IRS Publication 3 (Armed Forces’ Tax Guide).

Individuals: If you are not paying your 2019 income tax through withholding (or you will not pay enough tax during the year that way), pay the second installment of your 2019 estimated tax by this date. You can use IRS Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Corporations: Make the second installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.

3rd Quarter (July – September 2019): Tax Due Dates

July 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of June, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

August 12

Employees Who Work for Tips: If you received $20 or more in tips during the month of July, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

September 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of August, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

September 16

Individuals: If you are not paying your 2019 income tax through withholding (or you will not pay enough tax during the year that way), pay the third installment of your 2019 estimated tax by this date. You can use IRS Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Partnerships: If you obtained a 6-month tax extension, your 2018 tax return (IRS Form 1065) is due by this date. Otherwise, see March 15. You must also provide each partner with a copy of their final/amended Schedule K-1 (Form 1065) or substitute Schedule K-1.

S Corporations: If you obtained a 6-month tax extension, your 2018 tax return is due by this date. File IRS Form 1120S and pay any tax, interest, and penalties due. Otherwise, see March 15. You must also provide each shareholder with a copy of their final/amended Schedule K-1 (Form 1120S) or substitute Schedule K-1.

Corporations: Make the third installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.

4th Quarter (October – December 2018): Tax Due Dates

October 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of September, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

October 15

Individuals: If you obtained a 6-month tax extension, your 2018 tax return is due by this date. File IRS Form 1040 and pay any tax, interest, and penalties due.

Corporations: If you obtained a 6-month tax extension, your 2018 tax return is due by this date. File IRS Form 1120 and pay any tax, interest, and penalties due. Otherwise, see April 15.

November 12

Employees Who Work for Tips: If you received $20 or more in tips during the month of October, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

December 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of November, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

December 16

Corporations: Make the fourth installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.

Fiscal Year Taxpayers: 2019 Due Dates

Individuals

IRS Form 1040: This is the individual income tax return, which is due on the 15th day of the 4th month after the end of your tax year. (For example, if your tax year ends on December 31, 2018, your 1040 return is due by April 15, 2019.) If you need more time to file your return, you can request a tax extension by submitting IRS Form 4868 by your original filing deadline.

Estimated Tax Payments (IRS Form 1040-ES): There are four installment payments for estimated tax. The payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year. The fourth/final payment is due on the 15th day of the 1st month after your tax year ends. (For example, if your tax year ends on December 31, 2018, your final installment payment is due by January 15, 2019.)

Partnerships

IRS Form 1065: This is the annual income tax return for Partnerships. It is due on the 15th day of the 3rd month after the end of the partnership’s tax year. (For example, if your tax year ends on December 31, 2018, your 1065 return is due by March 15, 2019.) You must also provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 by the 15th day of the 3rd month after the end of the partnership’s tax year. If you need more time to file Form 1065, you can request a 6-month extension by submitting IRS Form 7004 by your original filing deadline.

Corporations & S Corporations

IRS Form 1120: This is the annual income tax return for Corporations. It is due on the 15th day of the 4th month after the end of the corporation’s tax year. (For example, if your tax year ends on December 31, 2018, your 1120 return is due by April 15, 2019.) However, note that a corporation with a fiscal tax year ending on June 30 must file Form 1120 by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file Form 1120 by the 15th day of the 3rd month after the end of its tax year.

IRS Form 1120S: This is the annual income tax return for S Corporations. It is due on the 15th day of the 3rd month after the end of the corporation’s tax year. (For example, if your tax year ends on December 31, 2018, your 1120S return is due by March 15, 2019.) You must also provide each shareholder with a copy of their Schedule K-1 (Form 1120S) or substitute Schedule K-1 by the 15th day of the 3rd month after the end of the corporation’s tax year.

IRS Form 7004: This form is used to request a 6-month tax extension for Form 1120 (Corporations) or Form 1120S (S Corporations). However, corporations with a fiscal year ending on June 30 (or a short tax year treated as if the short year ended on June 30) will use Form 7004 to request a 7-month extension of time to file Form 1120. Keep in mind that Form 7004 must be submitted by the original filing deadline in order to be approved by the IRS.

Estimated Tax Payments: There are four installment payments for estimated tax. The payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year

IRS Form 2553: This form is used to choose S Corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year that the election is to take effect, or at any time during the preceding year.

Legal Holidays

These are the legal holidays for 2019:

  • January 1 – New Year’s Day
  • January 21 – Martin Luther King, Jr.’s Birthday
  • February 18 – Washington’s Birthday
  • April 16 – Emancipation Day (District of Columbia)
  • May 27 – Memorial Day
  • July 4 – Independence Day
  • September 2 – Labor Day
  • October 14 – Columbus Day
  • November 11 – Veterans Day
  • November 28 – Thanksgiving Day
  • December 25 – Christmas Day

 

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