Tax Due Dates

Please note the following tax due dates on your calendar, and come back often to keep up with the changes.

January 2017

January 11
Employees Who Work for Tips: If you received $20 or more in tips during the month of December, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

January 15 
Individuals – Make a payment of your estimated tax for 2015 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. This is the final installment date for 2015 estimated tax. However, you do not have to make this payment if you file your 2015 return (Form 1040) and pay any tax due by February 1, 2017.


February 2017

February 01
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 2015. Filing your return and paying any tax due by February 1, 2017 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 18. Businesses – Give annual information statements to recipients of 1099 payments made during 2015.

February 16
Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

Businesses – Give annual information statements to recipients of certain payments made during 2015. You can use the appropriate version of Form 1099 or other information return.

February 29
Businesses – File information returns (Form 1099) for certain payments you made during 2015. These payments are described under February 1. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file. If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be February 1.


March 2017

March 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of February, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

March 15 Corporations – File a 2015 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, file Form 7004 and deposit what you estimate you owe.

S Corporations – File a 2015 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

March 31
Electronic Filing of Forms – File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 29. The due date for giving the recipient these forms generally remains February 1.

Electronic Filing of Forms W-2 and W-2G – File copies of all the Forms W-2 (Wage and Tax Statement) and W-2G (Certain Gambling Winnings) you issued for 2015. This due date applies only if you electronically file. Otherwise, see February 29. The due date for giving the recipient these forms remains February 1.

Electronic Filing of Forms 8027 – File copies of all the Forms 8027 you issued for 2015. This due date applies only if you electronically file. Otherwise, see February 29.


April 2017

April 11
Employees Who Work for Tips: If you received $20 or more in tips during the month of March, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

April 18
Individuals – File an income tax return for 2015 (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, 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. Then file Form 1040, 1040A, or 1040EZ by October 17.

Individuals – If you are not paying your 2016 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2016 estimated tax. Use Form 1040-ES.

Corporations – Deposit the first installment of estimated income tax for 2016. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

MAY 2017

May 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of April, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

June 2017

June 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of May, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

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 18. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 17.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 2016 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 2016.

Corporations – Deposit the second installment of estimated income tax for 2016. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

JULY 2016

July 11
Employees Who Work for Tips: If you received $20 or more in tips during the month of June, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

AUGUST 2016

August 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of July, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

SEPTEMBER 2017

September 12

Employees Who Work for Tips: If you received $20 or more in tips during the month of August, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

September 15 Individuals: If you are not paying your 2016 income tax through withholding (or you will not pay enough tax during the year that way), pay the third installment of your 2016 estimated tax. Use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Corporations: If a 6-month tax extension was requested/obtained, file a 2015 tax return (Form 1120) and pay any tax due by this date.

S Corporations: If a 6-month tax extension was requested/obtained, file a 2015 tax return (Form 1120S) and pay any tax due by this date. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1.

Corporations: Deposit the third installment payment for 2016 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.

OCTOBER 2016

October 11
Employees Who Work for Tips: If you received $20 or more in tips during the month of September, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

October 17
Individuals: If you requested/obtained a 6-month tax extension, file your income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due by this date.

NOVEMBER 2016

November 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of October, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

DECEMBER 2016

December 12
Employees Who Work for Tips: If you received $20 or more in tips during the month of November, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

December 15 Corporations: Deposit the fourth installment payment for 2016 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.