Due Dates


1st Quarter: Tax Due Dates, January – March

  • January 1 — Everyone
    Federal Holiday (New Year’s Day)
  • January 10 — Employees who work for tips
    If you received $20 or more in tips during December, report them to your employer
  • January 15 — Individuals
    Make a payment of your estimated tax for 2019 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way).
  • January 15 — Farmers & fishermen
    Pay your estimated tax for 2019 using Form 1040-ES
  • January 20 — Everyone
    Federal Holiday (Martin Luther King, Jr. Day)
  • January 31 — All Employers
    Give your employees their copies of Form W2 for 2019. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.
  • January 31 — Individuals who must make estimated tax payments
    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) for 2019 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.
  • January 31 — Payers of gambling winnings
    If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.
  • January 31 — All businesses
    Give annual information statements to recipients of certain payments you made during 2019
  • February 10 — Employees who work for tips
    If you received $20 or more in tips during January, report them to your employer
  • February 18 — All businesses
    Give annual information statements to recipients of certain payments you made during 2019
  • February 18 — Individuals
    If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year
  • February 17 — Everyone
    Federal Holiday (Washington’s Birthday)
  • February 28 — All businesses
    File information returns (for example, Forms 1099) for certain payments you made during 2019.
  • February 28 — All employers
    File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2019. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains January 31.
  • March 2 — Farmers & fishermen
    File your 2019 income tax return (Form 1040) and pay any tax due
  • March 10 — Employees who work for tips
    If you received $20 or more in tips during February, report them to your employer
  • March 16 — S Corporations
    File a 2019 calendar year income tax return (Form 1120S) and pay any tax due
  • March 15 — S Corporation election
    File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2019. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2020.
  • March 16 — Partnerships
    File a 2019 calendar year return (Form 1065)
  • March 31 — Electronic filing of Forms W2
    File copies of all the Forms W2 you issued for 2019. This due date applies only if you electronically file.
  • March 31 — Electronic filing of Forms W2G
    File copies of all the Forms W2G you issued for 2019. This due date applies only if you electronically file.
  • March 31 — Electronic filing of Forms 8027
    File Forms 8027 for 2019. This due date applies only if you electronically file.

2nd Quarter: Tax Due Dates, April – June

  • April 10 — Employees who work for tips
    If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
  • May 10 — Employees who work for tips
    If you received $20 or more in tips during April, report them to your employer
  • May 25 — Everyone
    Federal Holiday (Memorial Day)
  • June 10 — Employees who work for tips
    If you received $20 or more in tips during May, report them to your employer
  • June 15 — Individuals
    Make a payment of your 2020 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment
  • June 15 — Corporations
    Deposit the second installment of estimated income tax for 2020
  • July 4 — Everyone
    Federal Holiday (Independence Day)
  • July 10 — Employees who work for tips
    If you received $20 or more in tips during June, report them to your employer
  • July 15 — Individuals
    File a 2019 income tax return (Form 1040) and pay any tax due. If you want an automatic extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040 by October 15.
  • July 15 — Corporations
    File a 2019 calendar year income tax return (Form 1120) and pay any tax due.
  • July 15 — Individuals
    If you are not paying your 2020 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2020 estimated tax. Use Form 1040ES.
  • July 15 — Household Employers
    If you paid cash wages of $2,100 or more in 2019 to a household employee, you must file Schedule H
  • July 15 — Corporations
    Deposit the first installment of estimated income tax for 2019
  • July 15 — 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, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 3 additional months to file

3rd Quarter: Tax Due Dates, July – September

  • August 10 — Employees who work for tips
    If you received $20 or more in tips during July, report them to your employer
  • September 7 — Everyone
    Federal Holiday (Labor Day)
  • September 10 — Employees who work for tips
    If you received $20 or more in tips during August, report them to your employer
  • September 15 — Individuals
    Make a payment of your 2020 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment
  • September 15 — S Corporations
    File a 2019 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic extension
  • September 15 — Partnerships
    File a 2019 calendar year return (Form 1065). This due date applies only if you were given an additional extension
  • September 15 — Corporations
    Deposit the third installment of estimated income tax for 2020

4th Quarter: Tax Due Dates, October – December

  • October 11 — Employees who work for tips
    If you received $20 or more in tips during September, report them to your employer
  • October 12 — Everyone
    Federal Holiday (Columbus Day)
  • October 15 — Individuals
    If you have an automatic extension to file your income tax return for 2019, file Form 1040 and pay any tax, interest, and penalties due
  • November 10 — Employees who work for tips
    If you received $20 or more in tips during October, report them to your employer
  • November 11 — Everyone
    Federal Holiday(Veterans Day)
  • November 19 — Everyone
    Federal Holiday(Thanksgiving Day)
  • December 10 — Employees who work for tips
    If you received $20 or more in tips during November, report them to your employer
  • December 15 — Corporations
    Deposit the fourth installment of estimated income tax for 2020
  • December 25 — Everyone
    Federal Holiday (Christmas Day)

 

Fiscal Year Taxpayers – Deadlines for 2019 Tax Returns

Individuals

Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.

Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.

Partnerships

Form 1065. This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Form 1065-B (electing large partnerships). This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership’s tax year.

Corporations

Form 1120. These forms are due on the 15th day of the 4th month after the end of the corporation’s tax year.

S Corporations

Form 1120S (or Form 7004). These forms are due on the 15th day of the 3rd month after the end of the corporation’s tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Estimated tax payments. Payments are due on the 15th day of the 3rd (S Corporations), 4th (for Corporations), 6th, 9th, and 12th months of the corporation’s tax year.

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

Westbrook CPA