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IMPORTANT TAX DATES

2024

01

JANUARY

15

16

29

31

FEBRUARY

12

15

16

19

28

29

MARCH

1

15

APRIL

1

15

18

30

MAY

10

15

27

31

JUNE

17

JULY

1

4

15

31

AUGUST

12

15

SEPTEMBER

2

3

16

30

OCTOBER

14

15

31

NOVEMBER

12

15

22

DECEMBER

2

16

25

INDIVIDUAL FILERS

IRS OPENS THE 2023 TAX FILING SEASON

The Internal Revenue Service confirmed that the nation's tax season will start for individual tax return filers on Monday, January 29, 2024, when the tax agency will begin accepting and processing 2023 tax year returns. The deadline to file 2023 tax returns and pay any tax owed is April 15, 2024. If you file an extension on April 15, 2024, you have an automatic 6-month extension to file your income tax return for 2023 on October 15, 2024. When you file an extension, don’t forget to pay the estimated tax. Any unpaid tax will be charged the penalty and interested until you pay in full.  

DEADLINE TAX TIP

The penalties for not filing are higher than not paying taxes! Thus, don't miss a filing deadline if you owe taxes, even if you can't pay your taxes on time, since the late filing penalties are generally significantly higher than the not paying taxes on time penalties. E-file and pay as little or as much as you can afford.

EVERYONE
Federal Holiday (New Year's Day)

EMPLOYERS
Deposit payroll tax for Dec 2023 if the monthly deposit rule applies.

 

INDIVIDUALS

Pay the final installment of your 2023 estimated tax using Form 1040-ES.

 

FARMERS AND FISHERMEN:

Pay your estimated tax for 2023 using Form 1040-ES.

EVERYONE
Federal Holiday (Martin Luther King, Jr. Day)

INDIVIDUALS 

File your tax return if you did not pay your last installment of
estimated tax by Jan 16th (see Form 1040-ES).

ALL FILERS

File Form 720 for the fourth quarter of 2023. File Form 1099-NEC for nonemployee compensation paid in 2023, see instructions.

EMPLOYERS

Furnish Forms 1098, 1099, and W-2G to recipients for certain
payments during 2023. Furnish Form W-2 to
employees who worked for you in 2023 and file Form W-3,
Transmittal of Wage & Tax Statements, with Copy A of Forms 

W-2 you issued for 2023. Deposit any FUTA tax owed through December 2023. File Forms 940, 941, 943, 944, and/or 945 if you did not deposit all
taxes when due.

EMPLOYERS

File Forms 940, 941, 943, 944, and/or 945 if you timely deposited all required payments.

ALL FILERS
File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues. Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to
recipients. File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in October/November/December 2023.

 

EMPLOYERS
Deposit payroll tax for Jan if the monthly deposit rule applies. File a new Form W-4 if you claimed exemption from income tax withholding in 2023.

EVERYONE

Federal Holiday (Washington's Birthday)

EMPLOYERS
Begin withholding on employees who claimed exemption from withholding in 2023 but did not file a W-4 to continue withholding exemption in 2024.

EMPLOYERS
File paper Forms 1094-C and 1095-C with IRS if you are an
Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS.

ALL FILERS
File Form 1096 with information returns, including  Forms 1098, 1099 and W-2G for payments made during 2023. File Form 2290 and pay the tax for vehicles first used in January.

ALL FILERS
File Form 8027 if you are a large food or beverage establishment. File Form 730 and pay the tax on wagers accepted during January.

FARMERS AND FISHERMEN

File Form 1040 and pay any tax due. However, you have until April 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2023 estimated tax payments by January 15, 2024.

 

EMPLOYERS
Applicable Large Employers provide Forms 1095-C to full time
employees; For all other providers of Minimum Essential
Coverage, provide Forms 1095-B to responsible individuals.

EMPLOYERS
Deposit payroll tax for Feb if the monthly deposit rule applies.

 

WITHHOLDING AGENT

File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004. File Forms 1042-S and furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.

S CORP

File Form 1120S for calendar year and pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 and deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2024.

PARTNERSHIPS

File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.

ALL FILERS
Electronically file Forms W-2G, 1097, 1098, 1099, 1094-C, 1095-C, 1094-B, 1095-B, 3921, 3922, and 8027. File Form 2290 and pay the tax for vehicles first used in February. File Form 730 and pay the tax on wagers accepted during February.

PARTNERSHIPS

File Form 8813 quarterly payment voucher and pay any tax due.

 

NON-RESIDENT ALIEN INDIVIDUALS (who received wages as an employee subject to U.S. income tax withholding)

File Form 1040-NR.  For an automatic 6-month extension, file Form 4868.

 

FORM 1120-F FILERS

Due dates can vary for Form 1120-F filers,
depending on if the foreign corporation has a U.S. place of
business and on the year-end of the foreign corporation.  Please
see instructions.

ESTATES AND TRUSTS

File Form 1041 for calendar year entities and pay any tax due. 

 

CORPORATIONS

Deposit the second installment of your 2024 estimated tax. File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax. See Pub. 542 and EFTPS.

 

WITHHOLDING AGENT

File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.

 

ALL FILERS

File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/23.

 

TAX EXEMPT ORGANIZATIONS

Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

 

EMPLOYERS

Deposit payroll tax for Mar if the monthly deposit rule applies. 

 

HOUSEHOLD EMPLOYERS

File Sch. H with Form 1040 if you paid $2,600 or more to a household employee.

 

INDIVIDUALS 

File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2024 estimated tax. Use Form 1040-ES.

MA AND ME INDIVIDUALS

File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax.

ALL FILERS
File Form 720 for the first quarter. File Form 2290 and pay the tax on vehicles first used in March.

 

EMPLOYERS

File Form 941 for the first quarter. Deposit FUTA tax owed through March if more than $500.

EMPLOYERS

File Form 941 for the first quarter if you timely deposited all required payments.

ALL FILERS

File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in January/February/March 2024. File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction). File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/23.

 

EMPLOYERS
Deposit payroll tax for April if the monthly deposit rule applies.

EVERYONE

Federal Holiday (Memorial Day)

ALL FILERS

File Form 730 and pay the tax on wagers accepted during April. File Form 2290 and pay the tax for vehicles first used during April.

EMPLOYERS

Deposit payroll tax for May if the monthly deposit rule applies.

 

CORPORATIONS

Deposit the second installment of your 2024 estimated tax. See Pub. 542 and EFTPS.
 

INDIVIDUALS

Pay the second installment of 2024 estimated tax. Use Form 1040-ES.

 

NON-RESIDENT ALIEN INDIVIDUALS (who DID NOT receive wages as an employee subject to U.S. income tax withholding)

File Form 1040-NR.  For an automatic extension, file Form 4868.
 

PARTNERSHIPS

File Form 8813 quarterly payment voucher and pay any tax due. File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.

TAX EXEMPT ORGANIZATIONS

Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

INDIVIDUALS LIVING OUTSIDE THE U.S.

File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.

ALL FILERS

File Form 730 and pay the tax on wagers accepted during May. File Form 2290 and pay the tax for vehicles first used during May. File Form 11-C to register and pay annual tax if you are in the business of taking wagers.

EVERYONE

Federal Holiday (Independence Day)

EMPLOYERS
Deposit payroll tax for June if the monthly deposit rule applies.

EMPLOYERS

Deposit FUTA owed through June if more than $500. File Form 941 for the second quarter.

ALL FILERS

File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2023 employee benefit plan. See Form 5500 Corner on IRS for information. File Form 720 for the second quarter. File Form 730 and pay the tax on wagers accepted during June. File Form 2290 and pay the tax for vehicles first used during June.

EMPLOYERS

Employees are required to report to you tips of $20 or more earned during July. File Form 941 for the second quarter if you timely deposited all required payments.

EMPLOYERS

Deposit payroll tax for July if the monthly deposit rule applies.

ALL FILERS

File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in April/May/June 2024

EVERYONE

Federal Holiday (Labor Day)

ALL FILERS

File Form 730 and pay tax on wagers accepted during July. File Form 2290 and pay the tax for vehicles first used during July.

INDIVIDUALS

Pay the third installment of your 2024 estimated tax. Use Form 1040-ES.

 

PARTNERSHIPS

File calendar year Form 1065 if you timely requested a 6-month extension. File calendar year Form 8804 and Forms 8805 if you
timely requested a 6-month extension. File Form 8813 quarterly payment voucher and pay any tax due.

 

CORPORATIONS

Deposit the third installment of your 2024 estimated tax. See Pub. 542 and EFTPS. File calendar year Form 1120S if you timely requested a 6-month extension.

EMPLOYERS

Deposit payroll tax for Aug if the monthly deposit rule applies.

 

WITHHOLDING AGENTS

File calendar year Form 1042 if you timely requested a 6-month extension.

TAX EXEMPT ORGANIZATIONS

Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax
payments required.

ALL FILERS

File Form 730 and pay tax on wagers accepted during August. File Form 2290 and pay the tax for vehicles first used during August.

EVERYONE

Federal Holiday (Columbus Day)

INDIVIDUALS

File Form 1040 if you timely requested a 6-month extension.

CORPORATIONS

File calendar year Form 1120 if you timely requested a 6-month extension.

 

NON-RESIDENT ALIEN INDIVIDUALS (who received wages as an employee subject to U.S. income tax withholding)

File Form 1040-NR if you timely filed Form 4868.

EMPLOYERS

Deposit payroll tax for Sep if the monthly deposit rule applies.

ALL FILERS

File Form 730 and pay tax on wagers accepted during September. File Form 2290 and pay the tax for vehicles first used during September. File Form 720 for the third quarter.

 

EMPLOYERS

File Form 941 for the third quarter. Deposit FUTA owed through Sep if more than $500.

EMPLOYERS

File Form 941 for the third quarter if you timely deposited all
required payments.

ALL FILERS

File extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL,
or 990-T (Trusts other than section 401(a) or 408(a) trusts) for
years ending 12/31/2023. File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in July/August/September 2024.

 

EMPLOYERS

Deposit payroll tax for October if the monthly rule applies.

EVERYONE

Federal Holiday (Thanksgiving Day)

ALL FILERS

File Form 2290 and pay the tax for vehicles first used during October. File Form 730 and pay tax on wagers accepted during October.

CORPORATIONS

Deposit the fourth installment of your 2024 estimated tax. See Pub. 542 and EFTPS.

PARTNERSHIPS

File Form 8813 quarterly payment voucher and pay any tax due.

 

NON-RESIDENT ALIEN INDIVIDUALS (who DID NOT receive wages as an employee subject to U.S. income tax withholding)

File Form 1040-NR If you timely filed Form 4868. 

TAX EXEMPT ORGANIZATIONS

Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

EMPLOYERS

Deposit payroll tax for November if the monthly deposit rule applies.

EVERYONE

Federal Holiday (Christmas Day)

JAN
FEB
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APR
MAY
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JUL
AUG
SEP
OCT
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DEC
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