IMPORTANT TAX DATES

 

start of

2019 tax filing season

27

JAN

15

JUL

31

JUL

01

AUG

10

AUG

AUG

15

sep

7

sep

15

OCT

12

OCT

15

31

OCT

NOV

10

11

NOV

15

NOV

26

NOV

15

DEC

25

DEC

JAN

01

JAN

15

25

JAN

31

JAN

10

FEB

15

FEB

FEB

28

MAR

15

MAR

01

31

MAR

15

APR

30

APR

10

MAY

15

MAY

31

MAY

JUN

15

JUL

04

15

JUL

31

JUL

01

AUG

10

AUG

15

AUG

06

SEP

15

SEP

IRS opens the 2019 tax filing season for individual filers on January 27th: The Internal Revenue Service confirmed that the nation's tax season will start for individual tax return filers on Monday, January 27, 2020, when the tax agency will begin accepting and processing 2019 tax year returns. The deadline to file 2019 tax returns and pay any tax owed is Wednesday, July 15, 2020. If you file an extension on July 15, 2020, you have an automatic 3-month extension to file your income tax return for 2019 on October 15, 2020. 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.

INDIVIDUALS

If you have an automatic 6-month extension to file your income tax return for 2020, file Form 1040 and pay any tax, interest, and penalties due.

CORPORATIONS

File a 2020 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

PARTNERSHIPS

Electing large partnerships: File a 2020 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in June.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the second quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules.

CERTAIN SMALL EMPLOYERS

Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the second quarter.

FEDERAL UNEMPLOYMENT TAX

Deposit the tax owed through June if it is more than $500.

ALL EMPLOYERS

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500EZ for the calendar year 2020. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the second quarter of 2020. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in July.

EVERYONE

Federal Holiday (Labor Day)

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.

S CORPORATIONS

File a 2020 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 5-month extension.

PARTNERSHIPS

File a 2020 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.

CORPORATIONS

Deposit the third installment of estimated income tax for 2020.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in August.

EVERYONE

Federal Holiday (Columbus Day).

INDIVIDUALS

If you have an automatic 6-month extension to file your income tax return for 2020, file Form 1040 and pay any tax, interest, and penalties due.

CORPORATIONS

File a 2020 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

PARTNERSHIPS

Electing large partnerships: File a 2020 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in September.

CERTAIN SMALL EMPLOYERS

Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the third quarter.

FEDERAL UNEMPLOYMENT TAX

Deposit the tax owed through September if more than $500.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the third quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, You have until November 10 to file the return.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the third quarter of 2020. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

EVERYONE

Federal Holiday (Veterans Day) 

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in October.

EVERYONE

Federal Holiday (Thanksgiving Day)

CORPORATIONS

Deposit the fourth installment of estimated income tax for 2021.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in November.

EVERYONE

Federal Holiday (Christmas Day)

2021

EVERYONE

Federal Holiday (New Year's Day)

INDIVIDUALS

Make a payment of your estimated tax for 2020 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in December 2020.

FARMERS & FISHERMEN

Pay your estimated tax for 2020 using Form 1040-ES.

EVERYONE

Federal Holiday (Martin Luther King, Jr. Day)

CERTAIN SMALL EMPLOYERS

File Form 944 to report social security and Medicare taxes and withheld income tax for 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2020 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

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 2020 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.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the fourth quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until 02-10 to file the return.

FARM EMPLOYERS

File Form 943 to report social security and Medicare taxes and withheld income tax for 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 year timely, properly, and in full, you have until February 10 to file the return.

FEDERAL UNEMPLOYMENT TAX

File Form 940 for 2020. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

ALL BUSINESSES

Give annual information statements to recipients of certain payments you made during 2020.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the fourth quarter of 2020. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

CERTAIN SMALL EMPLOYERS

File Form 944 to report social security and Medicare taxes and withheld income tax for 2020. This due date applies only if you deposited the tax for the year timely, properly, and in full.

FARM EMPLOYERS

File Form 943 to report social security and Medicare taxes and withheld income tax for 2020. This due date applies only if you deposited the tax for the year timely, properly, and in full.

FEDERAL UNEMPLOYMENT TAX

File Form 940 for 2020. This due date applies only if you deposited the tax for the year timely, properly, and in full.

ALL BUSINESSES

Give annual information statements to recipients of certain payments you made during 2020.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in January.

ALL EMPLOYERS

Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2020, but did not give you Form W4 to continue the exemption this year.

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.

EVERYONE

Federal Holiday (Washington's Birthday)

ALL BUSINESSES

File information returns (for example, Forms 1099) for certain payments you made during 2020.

ALL EMPLOYERS

File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2020. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31.

FARMERS & FISHERMEN

File your 2020 income tax return (Form 1040) and pay any tax due.

S CORPORATIONS

File a 2020 calendar year income tax return (Form 1120S) and pay any tax due.

S CORPORATIONS ELECTION

File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S Corporation beginning with the calendar year 2020. If Form 2553 is filed late, S corporation treatment will begin with the calendar year 2021.

PARTNERSHIPS

File a 2020 calendar year return (Form 1065).

ELECTING LARGER PARTNERSHIPS

Provide each partner with a copy of Schedule K1 (Form 1065B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K1. This due date applies even if the partnership requests an extension of time to file the Form 1065B by filing Form 7004.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule Page 6 Publication 509 applies, deposit the tax for payments in February.

ELECTRONIC FILING OF FORM W2

File copies of all the Forms W2 you issued for 2020. This due date applies only if you electronically file.

ELECTRONIC FILING OF FORM W2G

File copies of all the Forms W2G you issued for 2020. This due date applies only if you electronically file.

INDIVIDUALS

File a 2020 income tax return (Form 1040) 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. For more information, see Form 4868. Then, file Form 1040 by October 15.

CORPORATIONS

File a 2021 calendar year income tax return (Form 1120) and pay any tax due.

INDIVIDUALS

If you are not paying your 2021 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2021 estimated tax. Use Form 1040ES.

HOUSEHOLD EMPLOYERS

If you paid cash wages of $2,000 or more in 2021 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2021 to household employees. Also, report any income tax you withheld for your household employees.

CORPORATIONS

Deposit the first installment of estimated income tax for 2021.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in March.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the first quarter of 2021. Deposit or pay any un-deposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until May 10 to file the return.

FEDERAL UNEMPLOYMENT TAX

Deposit the tax owed through March if more than $500.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the first quarter of 2021. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in April.

EVERYONE

Federal Holiday (Memorial Day)

INDIVIDUALS

If you are a U.S. citizen or resident foreigner 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 4 additional months to file.

INDIVIDUALS

Make a payment of your 2021 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.

CORPORATIONS

Deposit the second installment of estimated income tax for 2021.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in May.

EVERYONE

Federal Holiday (Independence Day)

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in June.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the second quarter of 2021. Deposit or pay any un-deposited tax under the accuracy of deposit rules.

CERTAIN SMALL EMPLOYERS

Deposit any undeposited tax if your tax liability is $2,500 or more for 2021 but less than $2,500 for the second quarter.

11

OCT

15

OCT

31

OCT

10

NOV

11

NOV

15

NOV

24

NOV

15

DEC

25

DEC

FEDERAL UNEMPLOYMENT TAX

Deposit the tax owed through June if more than $500.

ALL EMPLOYERS

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500EZ for the calendar year 2021. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the second quarter of 2021. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in July.

EVERYONE

Federal Holiday (Labor Day)

INDIVIDUALS

Make a payment of your 2021 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.

S CORPORATIONS

File a 2021 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 5-month extension.

PARTNERSHIPS

File a 2021 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.

CORPORATIONS

Deposit the third installment of estimated income tax for 2021.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in August.

EVERYONE

Federal Holiday (Columbus Day)

INDIVIDUALS

If you have an automatic 6-month extension to file your income tax return for 2021, file Form 1040 and pay any tax, interest, and penalties due.

CORPORATIONS

File a 2021 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

PARTNERSHIPS

Electing large partnerships: File a 2021 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in September.

CERTAIN SMALL EMPLOYERS

Deposit any undeposited tax if your tax liability is $2,500 or more for 2021 but less than $2,500 for the third quarter.

FEDERAL UNEMPLOYMENT TAX

Deposit the tax owed through September if more than $500.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the third quarter of 2021. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until November 10 to file the return.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

File Form 941 for the third quarter of 2021. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

EVERYONE

Federal Holiday (Veterans Day)

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in October.

EVERYONE

Federal Holiday (Thanksgiving Day)

CORPORATIONS

Deposit the fourth installment of estimated income tax for 2021.

SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX

If the monthly deposit rule applies, deposit the tax for payments in November.

EVERYONE

Federal Holiday (Christmas Day)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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Accounting and Tax Services

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