Due Dates

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, and W-2G File Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, 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 will still be January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G Magnetically or Electronically.

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 Employee's Report of Tips to Employer.

Individuals - File an income tax return (Form 1040, 1040A, 1040EZ, or 709) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, 1040EZ, or 709 by October 15.  If you are not paying your current year income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your current estimated tax. Use Form 1040-ES.

Household employers - If you paid cash wages of $2,000 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also, report any income tax you withheld for your household employees.

Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for March. Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

Trusts and Estates - File a previous calendar year return (Form 1041). Provide each beneficiary with a copy of Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1041 by September 30.

Corporations - File Form 1120 or 1120-A and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.  Deposit the first installment of your estimated income tax for current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

File FBAR Form 114 electronically with the Financial Crimes Enforcement Network (FinCEN).

Employers - Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return. Deposit the tax owed through March if more than $500.

Employers - File Form 941 for the first quarter. This due date applies only if you deposited the tax for the quarter in full and on time.

Employees who work for tips - If you received $20 or more in tips during April, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in April. Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

Exempt Organizations - File a previous calendar year return (Form 990). If you want an automatic 6-month extension to file the return, file Form 8868. Then file Form 990 by November 15.

Employees who work for tips - If you received $20 or more in tips during May, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

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. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.  Make a payment of your current 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 date for estimated tax in the current year.

Corporations - Deposit the second installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in May. Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Employees who work for tips - If you received $20 or more in tips during June, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in June. Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.