January 10 – Employees report tips received in the prior month to employers
January 15 – 4th quarter estimated tax payment due (individuals & businesses)
January 31 – Employers issue W-2s and 1099s to employees and contractors
Generally no major individual federal tax filing deadlines
Employers may have extended deadlines for certain information returns if January 31 falls on a weekend
March 15 – S corporations and partnerships file tax returns or request extensions
April 15 – Individual income tax returns due
April 15 – 1st quarter estimated tax payment due
April 15 – Deadline to request a 6-month filing extension
April 15 – C corporations file returns or request extensions
May 15 – Nonprofits operating on a fiscal year ending December 31 with certain exceptions may file Form 990-T (if applicable), or request extension.
Form 990-T applies only if the nonprofit has unrelated business income.
June 15 – 2nd quarter estimated tax payment due
June 15 – U.S. citizens living abroad file individual returns (automatic extension, payment still due April 15)
Generally no major federal income tax deadlines
Typically no standard federal income tax deadlines
September 15 – 3rd quarter estimated tax payment due
September 15 – Extended deadline for S corporations & partnerships
September 15 – Extended deadline for nonprofits that filed Form 8868 (Forms 990, 990-EZ, 990-PF)
October 15 – Extended deadline for individual income tax returns
October 15 – Extended deadline for C corporations
No major recurring federal filing deadlines
December 31 – Final day for most tax-planning actions
Charitable contributions
Retirement contributions (some plans)
Income and expense timing