General Tax Calendar:

January 1

Start of tax season.

January 15

Individuals – Fourth quarter estimated tax payment due, use Form 1040ES.

January 31

Individuals - 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) by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 15.

W-2s are due from your employer. Forms 1099 are due from payers of interest, dividends and other specified types of income.

All Businesses – Annual information statements, Forms W-2, 1099, etc., are required to be mailed to recipients.

February 15

If you were exempt from income tax withholding, you must file a new Form W-4 by today to continue your exemption for the next year.

February 28

All Businesses – Annual IRS reporting of information statements, Forms W-3, 1096, etc., are required to be filed.

March 15

Businesses – Calendar year Corporate tax return filing deadline, Forms 1120, 1120S, 1120H. Any Federal amounts due are required to be paid by this date via Federal deposit at a banking institution.

Get an automatic six-month extension to file your return by using Form 7004.  This form must be postmarked on or before today. With the extension, your new deadline for filing your return will be September 15.

March 31

Electronic filing of Forms 1098, 1099, and W-2G. File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media).
Otherwise, see February 28. The due date for giving the recipient these forms remains January 31. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

April 15

Individuals – Individual tax return filing deadline, Form 1040.
Individuals – Get an automatic six-month extension to file your return by using Form 4868.  This form must be postmarked on or before today. With the extension, your new deadline for filing your return will be October 15.
Businesses – Partnership tax return filing deadline, Form 1065.
Businesses – Get an automatic five-month extension to file your return by using Form 7004.  This form must be postmarked on or before today. With the extension, your new deadline for filing your return will be September 15.
Trusts – Trust tax return filing deadline, Form 1041.
Trusts – Get an automatic five-month extension to file your return by using Form 7004.  This form must be postmarked on or before today. With the extension, your new deadline for filing your return will be September 15.
Last day to set up an IRA or make IRA contributions for the prior year, even if you get an extension.

May 15

Businesses – Filing deadline for Form 990, Tax Exempt Organizations. 

June 15

Individuals – Second quarter estimated tax payment due, use Form 1040ES.

August 15

Businesses – Filing deadline for Form 990, Tax Exempt Organizations, which were extended for three months. 

September 15

If you filed Form 7004 extending the due date of your return, file your corporate, partnership, or trust tax return by today and pay any tax, interest, and penalties due.

October 1

Deadline for establishing a SIMPLE IRA.

October 15

If you filed Form 4868 extending the due date of your return, file your individual tax return by today and pay any tax, interest, and penalties due.
Last day for recharacterizing an IRA contribution if you filed your individual tax return on time.

November 15

Businesses – Filing deadline for Form 990, Tax Exempt Organizations, which were extended for the additional three-month period.  There are no further extensions.