TAX DUE DATES

Individuals

April 15th
  • File Form 1040, 1040A, or 1040EZ. 
  • For automatic 6-month extension file Form 4868 and deposit estimated tax. 
  • Pay the first installment of current year estimated tax.
  • Household Employers: File Sch. H with Form 1040 if you paid $1,900 or more to a household employee.
June 15th  
  • Pay the second installment of estimated tax. Use Form 1040-ES.
  • Individuals living outside the U.S.: File Form 1040.
September 15th  
  • Pay the third installment of estimated tax.  Use Form 1040-ES. 

October 15th
  • File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.
January 15th 
  • Pay the final installment of your previous year's estimated taxes. Use Form 1040-ES.
Payroll

January 31st
  • File Forms 940, 941, 943, 944 and/or 945 and State Payroll Reports 
  • Furnish Form W-2 to employees.
February 28th (paper) or March 31st (e-file)
  • File Form W-3 with Copy A of all Forms W-2 issued
April 30th (1st QTR), July 31st (2nd QTR), October 31st (3rd QTR), & January 31st (4th QTR)
  • Employers: File Form 941 for the first quarter.
  • Deposit FUTA tax owed through Mar if more than $500.
  • File State Payroll Reports
Businesses

January 31st
  • Furnish Forms 1098, 1099 and W-2G to recipients for certain payments. 
February 28th (paper) or March 31st (e-file)
  • File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments
March 15th
  • Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension file Form 7004 and deposit estimated tax.
  • S Corporations: File Form 1120S for calendar year. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year starting January.
April 15th
  • Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner.
  • Corporations: Deposit the first installment of your 1120 estimated tax.
May 15th
  • Partnerships & Corporations in Texas: File Texas Franchise Tax Return or file a 6-month extension
June 15th
  • Corporations: Deposit the second installment of your 1120 estimated tax.
July 31st
  • File Form 5500 or 5500-EZ for calendar year employee benefit plan
September 15th
  • Partnerships: File Form 1065 if you timely requested a 5-month extension.
  • Corporations: File calendar year Form 1120 or 1120S if you timely requested a 6-month extension.
  • Corporations: Deposit the third installment of your estimated tax.
October 15th
  • File Form 5500 if you timely requested an extension on Form 5558.
November 15th
  • Partnerships & Corporations in Texas: File Texas Franchise Tax Return if you timely requested a 6-month extension.
December 15th  
  • Corporations: Deposit the fourth installment of your 2015 estimated tax.