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A Clear Perspective
A Clear Perspective
General Tax Calendar
General Tax Calendar
Individuals
Individuals
January 15
- Last Day to pay 4th quarter estimates for the prior year unless filing a return by January 31st.
- First day to file your individual income tax return Form 1040.
April 1
- Last day to withdraw the initial minimum required distribution from your IRA or retirement plan, if you turned age 70 1/2 in the prior year.
April 15
- Last day to file your individual income tax return Form 1040 or to request an automatic extension until October 15;
- First estimated tax payment for the current year due;
- Last day to make an IRA contribution for the prior year.
June 15
- Second estimated payment for the current year due.
- Last day for US Citizens living abroad to file their Individual Tax Return or request an extension until October 15.
October 15
- Last day to file your individual income tax return Form 1040 if extended.
Businesses and Other
Businesses and Other
January 31
- Last day to provide Forms 1099 and W-2 to those people you paid in the prior year;Due date for 4th quarter wage-reporting forms (including Form 941 and 940)
March 15
- Last day to file corporation income tax return Form 1120-S or to request an automatic extension until September 15.
- Last day to file partnership income tax return Form 1065 or to request automatic extension until September 15;
April 15
- Last day to make SEP or Keogh contributions for the prior year;
- Last day to file corporation income tax return Form 1120 or to request an automatic extension until October 15;
- Last day to file an estate or trust income tax return Form 1041 or request an automatic extension until October 15.
- Last day to file Form 5472 with Form 1120 for SMLLC with foreign owner or to request automatic extension until September 15;
- Last day to file the Report of Foreign Bank and Financial Accounts FinCEN 114, FBAR or request automatic extension
May 15
- Last day to file Tax Exempt Organization Form 990 Series or request automatic extension
September 15
- Last day to file corporation income tax return 1120-S;
- Last day to file partnership income tax return Form 1065 if extended;
October 1
- Last day to file an estate or trust income tax return Form 1041 when extended
October 15
- Last day to file corporation income tax return Form 1120 when extended
- Last day to file Form 5472 with Form 1120 for SMLLC with foreign owner when extended
- Last day to file the Report of Foreign Bank and Financial Accounts FinCEN 114, FBAR when extended
November 15
- Last day to file Tax Exempt Organization Form 990 Series when extended
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