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.

September 15

  • Individuals – The third installment date for estimated tax in the current year is due. Pay your current 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). Include Form 1040-ES with your payment.

  • Partnerships, Corporations, S-Corporations and Trusts – If you applied for a five or six month extension, today is the due date to file your previous year return (Form 1065, 1120, 1120-A, 1120S or 1041).

  • Corporations – Deposit the third installment of estimated income tax for current year.

October 15

  • Individuals – If you applied for an automatic 6-month extension to file your income tax return for previous year, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

  • Electing large partnerships – If you applied for a six month extension, file your previous year return (Form 1065-B).

  • Employers – If you applied for a 2.5-month extension, and maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file form 5500 or 5500-EZ for previous calendar year.

October 31

  • Employers – File form 941 for the third quarter of the current year.

November 15

  • Not-For-Profit Entities – If you applied for an additional 3-month extension to file your tax return for previous year, file your previous calendar year tax return (Form 990, 990-EZ or 990-PF).

December 15

  • Corporations – Deposit the fourth installment of estimated income tax for the current year.

January 15

  • Individuals – The final installment date for estimated tax of the previous tax year is due. Pay your previous 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). Include Form 1040-ES with your payment. You do not have to make the payment due January 17, 2012, if you file your 2011 tax return by January 31, 2012, and pay the entire balance due with your return.

January 31

  • Employers

    • File Form 941 for the fourth quarter of last year.

    • Give your employees their copies of Form W-2 for the previous year and give annual information statements to recipients of 1099 payments made during previous year.

    • File Form 940 for the last tax year.

February 28

  • All Businesses – File information returns (Form W-3 and Form 1096) for certain payments you made during previous year. These payments are described under January 31. 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 Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains

March 15

  • Corporations – File your previous calendar year income tax return (Form 1120 or 1120-A) 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. If you use a fiscal year as your year-end, file the form by the fifteenth day of the third month after the year ends.

  • S Corporations

    • File a previous 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.

    • If you have not done so already, file Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with current calendar year. If Form 2553 is filed late, S treatment will begin with next calendar year.

  • 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. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

April 15

  • Individuals – File your income tax return for previous year (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. Also, if you are not paying your current 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.

  • Partnerships – File your previous calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15.

  • Electing large partnerships – File your previous calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

  • Trusts – File your previous calendar year tax return (Form 1041). If you want an automatic 5-month extension of time to file the return, file Form 7004.

  • Corporations – Deposit the first installment of estimated income tax for current year.

April 30

  • Employers – File form 941 for the first quarter of the current year.

May 15

  • Not-For-Profit Entities – File your previous calendar year tax return (Form 990, 990-EZ or 990-PF). If you want an automatic 3-month extension of time to file the return, file Form 7004. If you use a fiscal year as your year-end, file the form by the fifteenth day of the fifth month after the year ends.

June 15

  • Individuals – The second installment date for estimated tax in the current year is due. Pay your current 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). Include Form 1040-ES with your payment. Also, 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. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

  • Corporations – Deposit the second installment of estimated income tax for the current year.

June 30

  • All taxpayers – Any United States person who has a financial interest in any financial account in a foreign country, if the aggregate value of such accounts exceeds $10,000 at any time during the calendar year, must file a Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

July 31

  • Employers

    • File form 941 for the second quarter of the current year.

    • If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file form 5500 or 5500-EZ for previous calendar year. 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. If you want a 2.5-month extension of time to file the return, file Form 5558.

August 15

  • Not-For-Profit Entities – If you applied for an automatic 3-month extension to file your tax return for previous year, file your previous calendar year tax return (Form 990, 990-EZ or 990-PF). If you want an additional 3-month extension of time to file the return, file Form 7004.

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