Due Dates

All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.

January 16

Individuals – Make a payment of your estimated tax for 2017 if you didn’t pay your income tax for the year through withholding. Use Form 1040-ES. This is the final installment date for the 2017 estimated tax payments. Farmers and Fisherman – Pay your estimated tax for 2017 using Form 1040-ES. You have until April 17 to file your 2017 income tax return (Form 1040). If you don’t pay your estimated tax by January 16, you must file your 2017 return and pay any tax due by March 1, 2018, to avoid an estimated tax penalty. All businesses – Give annual information statement to recipients of certain payments you made during 2017. Forms 1099-B, 1099-S and certain reporting on Form 1099-MISC, Miscellaneous Income for substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 are due to recipients by February 15.

March 1

Farmers and fishermen – File your 2017 income tax return (Form 1040) and pay any tax due. However, you have until April 17 to file if you paid your previous year estimated tax by January 16 of the current year.

March 15

Partnerships – File your 2017 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065) and appropriate schedules. To request an automatic 6-month extension of time to file the return, ensure Form 7004 is timely filed. S Corporations – File your 2017 calendar year return (Form 1120S). Provide each partner with a copy of their Schedule K-1 (Form 1120S) and appropriate schedules.  To request an automatic 6-month extension of time to file the return, ensure Form 7004 is timely filed. S Corporation election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019.

April 17

Corporations – File a 2017 calendar year income tax return (Form 1120) and pay any tax due.  If you want an automatic 6-month extension of time to file the return, ensure Form 7004 is timely filed and deposit an estimate of any taxes due. Corporations – Deposit the first installment of estimated income tax for 2018. Individuals – File an income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, ensure Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return is timely filed, 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.  The Automatic Extension only gives you an extension to file, not an extension to pay any taxes due. Household employers – If you paid cash wages of $2,000 or more in 2017 to a household employee, you must 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 2016 or 2017 to household employees. Also report any income tax you withheld for your household employees. Individuals – If you are not paying your 2018 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.

June 15

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 17. If you want additional time to file your return, file an extension to obtain 4 additional months to file. Then file individual tax return by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline. Individuals – Make a payment of your 2018 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 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.

September 17

Individuals – Make a payment of your 2018 year 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 date for estimated tax in the current year. Partnerships – File your 2017 calendar year return (Form 1065).  This due date only applies if you timely requested an automatic 6-month extension.  Provide each partner with a copy of their Schedule K-1 (Form 1065). S Corporations – File your 2017 calendar year return (Form 1120S). This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S). Corporations – Deposit the third installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

October 15

Individuals – If you have an automatic 6-month extension to file your income tax return, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. Corporations – File your 2017 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.  

Fiscal-Year Taxpayers

Partnerships – Form 1065 is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of the Schedule K-1 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. To request an automatic 6-month extension of time to file the return, ensure Form 7004 is timely filed. Corporations – Form 1120 is due on the 15th day of the 4th month after the end of the corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30 and must file by the 15th day of the 3rd month after the end of its tax year. To request an automatic 6-month extension of time to file the return, ensure Form 7004 is timely filed. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30 use Form 7004 to request an automatic 7-month extension. S Corporations – Form 1120S is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Provide each partner with a copy of the Schedule K-1 (Form 1120S) by the 15th day of the 3rd month after the end of the corporation’s tax year. To request an automatic 6-month extension of time to file the return, ensure Form 7004 is timely filed.  


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