Important Tax Dates

2019 Important Tax Date

* Tax Law changes every year. We keep track of all the tax law change to help you get your maximum refund and credit. *

Due date of return for individual income tax return . File your individual income tax return by April 15, 2019. With extension, next due date is October 15, 2019.

New ITIN Procedure and new ITIN Acceptance Agent Program Changes: We now join the Certifying Acceptance Agent CAA) program covered under Circular 230. We are allowed to certify your original documentations by using IRS specific form without going to you IRS local office or IRS center office. Contact our office for these improvements and changes for more details.

  • January 1 — Everyone 
    Federal Holiday (New Year’s Day) 
  • January 15 — Individuals 
    Make a payment of your estimated tax for 2018 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
  • January 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in December 2018
  • January 15 — Farmers & fishermen 
    Pay your estimated tax for 2018 using Form 1040-ES 
  • January 21 — Everyone 
    Federal Holiday (Martin Luther King, Jr. Day) 
  • January 31 — All Employers 
    Give your employees their copies of Form W2 for 2018. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.
  • January 31 — 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 2018 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.
  • January 31 — Social Security, Medicare, and withheld income tax 
    File Form 941 for the fourth quarter of 2018. 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.
  • January 31 — Certain small employers 
    File Form 944 to report social security and Medicare taxes and withheld income tax for 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2018 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.
  • January 31 — Farm employers 
    File Form 943 to report social security and Medicare taxes and withheld income tax for 2018. 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.
  • January 31 — Federal unemployment tax 
    File Form 940 for 2018. 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.
  • January 31 — All businesses 
    Give annual information statements to recipients of certain payments you made during 2018 
  • February 10 — Social security, Medicare, and withheld income tax 
    File Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • February 10 — Certain small employers 
    File Form 944 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
  • February 10 — Farm employers 
    File Form 943 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
  • February 10 — Federal unemployment tax 
    File Form 940 for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
  • February 15 — All businesses 
    Give annual information statements to recipients of certain payments you made during 2018
  • February 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in January.
  • February 15 — All employers 
    Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but did not give you Form W4 to continue the exemption this year.
  • February 15 — Individuals 
    If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-04 by this date to continue your exemption for another year
  • February 18 — Everyone 
    Federal Holiday (Washington’s Birthday) 
  • February 28 — All businesses 
    File information returns (for example, Forms 1099) for certain payments you made during 2018.
  • February 28 — All employers 
    File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2018. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. 
  • March 1— Farmers & fishermen 
    File your 2018 income tax return (Form 1040) and pay any tax due 
  • March 15— S Corporations 
    File a 2018 calendar year income tax return (Form 1120S) and pay any tax due
  • March 15— S Corporation election 
    File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2019.
  • March 15— Partnerships 
    File a 2018 calendar year return (Form 1065) 
  • March 15— 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
  • March 15— Partnerships 
    Electing large partnerships: File a 2018 calendar year return (Form 1065-B)
  • March 15— Social security, Medicare, and withheld income tax 
    If the monthly deposit rule Page 6 Publication 509 applies, deposit the tax for payments in February.
  • March 31— Electronic filing of Forms W2 
    File copies of all the Forms W2 you issued for 2018. This due date applies only if you electronically file.
  • March 31— Electronic filing of Forms W2G 
    File copies of all the Forms W2G you issued for 2018. This due date applies only if you electronically file.
  • March 31— Electronic filing of Forms 8027 
    File Forms 8027 for 2018. This due date applies only if you electronically file.
  • April 15 — Individuals 
    File a 2018 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.
  • April 15 — Corporations 
    File a 2018 calendar year income tax return (Form 1120) and pay any tax due. 
  • April 15 — Individuals 
    If you are not paying your 2019 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax. Use Form 1040ES.
  • April 15 — Household Employers 
    If you paid cash wages of $2,000 or more in 2018 to a household employee, you must file Schedule H
  • April 15 — Corporations 
    Deposit the first installment of estimated income tax for 2018 
  • April 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in March.
  • April 15 — Household employers 
    If you paid cash wages of $2,000 or more in 2018 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 2017 or 2018 to household employees. Also, report any income tax you withheld for your household employees.
  • April 30 — Social security, Medicare, and withheld income tax 
    File Form 941 for the first quarter of 2018. 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 May 10 to file the return.
  • April 30 — Federal unemployment tax. 
    Deposit the tax owed through March if more than $500.
  • May 10 — Social security, Medicare, and withheld income tax 
    File Form 941 for the first quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • May 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in April.
  • May 27 — Everyone 
    Federal Holiday (Memorial Day)   
  • 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. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file 
  • June 15 — Individuals 
    Make a payment of your 2019 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 
  • June 15 — Corporations 
    Deposit the second installment of estimated income tax for 2019 
  • June 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in May
  • July 4 — Everyone 
    Federal Holiday (Independence Day) Details
  • July 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in June.
  • July 31 — Social security, Medicare, and withheld income tax 
    File Form 941 for the second quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules.
  • August 1 — Certain small employers 
    Deposit any undeposited tax if your tax liability is $2,500 or more for 2018 but less than $2,500 for the second quarter.
  • August 1 — Federal unemployment tax 
    Deposit the tax owed through June if more than $500.
  • August 1 — All employers 
    If you maintain an employee benefit plan, such as a pension, profitsharing, or stock bonus plan, file Form 5500 or 5500EZ for calendar year 2017. 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.
  • August 10 — Social security, Medicare, and withheld income tax 
    File Form 941 for the second quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • August 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in July.
  • September 2 — Everyone 
    Federal Holiday (Labor Day)   
  • September 15 — Individuals 
    Make a payment of your 2019 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 
  • September 15 — S Corporations 
    File a 2018 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 
  • September 15 — Partnerships 
    File a 2018 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension 
  • September 15 — Corporations 
    Deposit the third installment of estimated income tax for 2018 
  • September 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in August.
  • October 14 — Everyone 
    Federal Holiday (Columbus Day)
  • October 15 — Individuals 
    If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due – 
  • October 15 — Corporations 
    File a 2018 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 
  • October 15 — Partnerships 
    Electing large partnerships: File a 2018 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension  
  • October 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in September.
  • October 31 — Certain small employers 
    Deposit any undeposited tax if your tax liability is $2,500 or more for 2018 but less than $2,500 for the third quarter.
  • October 31 — Federal unemployment tax 
    Deposit the tax owed through September if more than $500.
  • October 31 — Social security, Medicare, and withheld income tax. 
    File Form 941 for the third quarter of 2019. 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.
  • November 10 — Social security, Medicare, and withheld income tax. 
    File Form 941 for the third quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
  • November 11 — Everyone 
    Federal Holiday(Veterans Day)  
  • November 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in October.
  • November 28 — Everyone 
    Federal Holiday (Thanksgiving Day)
  • December 15 — Corporations 
    Deposit the fourth installment of estimated income tax for 2019 Details
  • December 15 — Social security, Medicare, and withheld income tax 
    If the monthly deposit rule applies, deposit the tax for payments in November.
  • December 25 — Everyone 
    Federal Holiday (Christmas Day)

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2018 Important Tax Date

* Tax Law changes every year. We keep track of all the tax law change to help you get your maximum refund and credit. *

Due date of return for individual income tax return . File your individual income tax return by April 17, 2018. The due date is April 17, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you do not live in the District of Columbia. That is be-cause of the Patriots’ Day holiday in those states.

Please note: Our business will be closed for all Federal Holidays.

New ITIN Procedure and new ITIN Acceptance Agent Program Changes: We now join the Certifying Acceptance Agent CAA) program covered under Circular 230. We are allowed to certify your original documentations by using IRS specific form without going to you IRS local office or IRS center office. Contact our office for these improvements and changes for more details.

By types:

For Individuals

January 15 — Individuals pay your estimated tax for last year using Form 1040-ES.

April 17 — Individuals File your last year’s 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, 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, 1040A, or 1040EZ by October 15.

April 17 — Individuals First payment due for those paying this year’s estimated tax in installments (Use Form 1040-ES)

September 17 — Individuals Third payment due for those paying this year estimated tax in installments (Use Form 1040-ES).

October 15 — Individuals If you have an automatic 6-month extension, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

For Businesses

January 31 — All Businesses Give annual information statements to recipients of certain payments you made during 2016. Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during last year. Furnish Form W-2 to employees who worked for you during last year.

February 15 — All Businesses Furnish Forms 1099-B, 1099-S and certain Forms 1099-Misc to recipients during last year. Deposit payroll tax for Jan. if the monthly deposit rule applies.

February 28 — All Businesses File information returns (Form 1098, 1099 and W-2G) for certain payments you made during last year.

March 15 — S Corporations File your last calendar year income tax return (Form 1120S) and pay any tax due. Furnish a copy of Schedule K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with this calendar year.

March 15 — Partnerships Electing Large Partnerships:  Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1.

March 15 — Partnerships File your last year calendar year return (Form 1065) and furnish a copy of Sch. K-1 to each partner.

March 31 — All Businesses  File Forms 1098, 1099, & W-2G with the IRS. This due date applies only if you filed electronically (not by magnetic media).

April 17 — Corporations File your last calendar year income tax return (Form 1120) and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

April 17— Corporations Deposit the first installment of estimated income tax for this year.

May 15 — Exempt Organizations:  File your last calendar year income tax return (Form 990 series) and pay any tax due.

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.

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, and want additional time to file your return, file Form 4868 to obtain 4 additional months to file.

June 15 — Individuals Second payment due for those paying this year estimated tax in installments (Use Form 1040-ES).

June 15 — Corporations Deposit the second installment of estimated income tax for this year.

September 17 — S Corporations File your last calendar year income tax return (Form 1120S) and pay any tax due (applies only to automatic 6-month extension).

September 17 — Partnerships File your last calendar year return (Form 1065) (applies only given an additional 5-month extension).

October 15 — Corporations Deposit the third installment of estimated income tax for this year.

October 15 — Corporations File your last calendar year income tax return (Form 1120) and pay any tax due (applies only to automatic 6-month extension).

October 15 — Partnerships Electing large partnerships:  File your last calendar year return (Form 1065-B). Applies only if you were given an additional 6-month extension.

November 15 — Form 990 Series Extended Return due

November 15 — Form 5500 Series Extended Return due

December 17 — Corporations Deposit the fourth installment of estimated income tax for this year.

For fiscal year filers:

  • Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their tax year. The filing date for S Corporations is unchanged.
  • C Corporation tax returns will be due the 15th day of the fourth month after the end of the tax year. A special rule to defer the due date change for C Corporations with fiscal years that end on June 30 defers the change until December 31, 2025 – a full ten years.
  • Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends.

For Employers

January 31 — Employers Deposit any FUTA tax owed through Dec last year. File Forms 940, 941, 943, 944 and/or 945 if you didn’t deposit all taxes when due. File tax return if you didn’t pay your last installment of estimated tax by Jan 15th.

February 15 — Employers  Deposit payroll tax for Jan this year if the monthly deposit rule applied.

February 28 — Employers  File Form W-3 with Copy A of all Forms W-2 issued for last year.

March 15 — Employers  Deposit payroll tax for Feb this year if the monthly deposit rule applied.

April 16 — Employers  Deposit payroll tax for Mar this year if the monthly deposit rule applied.

April 30 — Employers  File Forms 941 for the first quarter. Deposit FUTA tax owed through Mar if more than $500.

May 16 — Employers  Deposit payroll tax for Apr. this year if the monthly deposit rule applied.

June 15 — Employers  Deposit payroll tax for May this year if the monthly deposit rule applied.

July 15 — Employers  Deposit payroll tax for Jun this year if the monthly deposit rule applied.

July 31 — Employers  File Forms 941 for the second quarter of this year. Deposit FUTA tax owed through Jun if more than $500.

August 15 — Employers  Deposit payroll tax for Jul. if the monthly deposit rule applied.

September 17 — Employers  Deposit payroll tax for Aug this year if the monthly deposit rule applied.

October 15 — Employers  Deposit payroll tax for Sep this year if the monthly deposit rule applied.

October 31 — Employers  File Forms 941 for the third quarter of this year. Deposit FUTA tax owed through Sep if more than $500.

November 15 — Employers  Deposit payroll tax for Oct this year, if the monthly deposit rule applied.

December 17 — Employers Deposit payroll tax for Nov this year if the monthly deposit rule applied.