Q4 estimated tax payment due for self-employed individuals and those with significant non-wage income.
Employers must furnish W-2s to employees. Payers must furnish 1099-NECs to contractors.
Individual income tax return due (or extension reques via Form 4868).
Last day to make a prior-year Traditional or Roth IRA contribution.
Foreign Bank Account Report due for accounts exceeding $10,000 at any point during the prior year. Auto-extended to Oct 15.
Q2 estimated tax payment due. (Date shifts to nearest business day if on weekend/holiday.)
Q3 estimated tax payment due.
Required Minimum Distributions must be taken from traditional IRAs and employer plans by year-end.
Last day for cash or asset donations to count as a deduction for the current tax year.
Employer's Annual Federal Unemployment (FUTA) Tax Return due.
Employer's Quarterly Federal Tax Return for Q4 of the prior year.
File copies with SSA/IRS in addition to providing to recipients.
Paper filing deadline with IRS for 1099-MISC, 1099-DIV, and similar forms. E-file deadline is Apr 1.
Partnership income tax return due. Extension (Form 7004) gives 6 additional months.
S-Corporation income tax return due. Extension via Form 7004.
Electronic filing deadline for 1099-MISC, 1099-DIV, and related forms.
C-Corporation income tax return due (calendar-year corps). Extension via Form 7004.
Employer's Quarterly Federal Tax Return for Q1.
Employer's Quarterly Federal Tax Return for Q2.
Extended partnership return due — final deadline.
Extended S-Corp return due — final deadline.
Extended C-Corp return due (calendar-year corporations) — final deadline.
Employer's Quarterly Federal Tax Return for Q3.
Employer's Quarterly Federal Tax Return for Q4 (following year). *Recurs annually.
Taxes accumulated in a given month are due by the 15th of the following month. Applies if your total payroll tax liability in the lookback period was $50,000 or less.
Taxes for wages paid on Wed–Fri are due the following Wednesday. Taxes for wages paid on Sat–Tue are due the following Friday. Applies if prior lookback liability exceeded $50,000.
If accumulated liability reaches $100,000 on any day, it must be deposited by the next business day regardless of your normal schedule.
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