1ST QUARTER 2019
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| The first quarter of a calendar year is made up of January, February, and March. |
January 10:
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Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070.
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January 15:
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Individuals. Make a payment of your estimated tax for 2018 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2018 estimated tax payments. However, you don’t have to make this payment if you file your 2018 return (Form 1040) and pay any tax due by January 31, 2019.
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Farmers and fishermen. Pay your estimated tax for 2018 using Form 1040-ES. You have until April 15 (April 17 if you live in Maine or Massachusetts) to file your 2018 income tax return (Form 1040). If you don’t pay your estimated tax by January 15, you must file your 2018 return and pay any tax due by March 1, 2019, to avoid an estimated tax penalty.
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January 31:
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Payers of non-employee compensation. File Form 1099-MISC for nonemployee compensation paid in 2018.
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All businesses. Give annual information statements to recipients of certain payments you made during 2018. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
- Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
- Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members).
- Dividends and other corporate distributions.
- Interest.
- Rent.
- Royalties.
- Payments of Indian gaming profits to tribal members.
- Profit-sharing distributions.
- Retirement plan distributions.
- Original issue discount.
- Prizes and awards.
- Medical and health care payments.
- Debt cancellation (treated as payment to debtor).
- Cash payments over $10,000. See the instructions for Form 8300.
See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC, Miscellaneous Income, are due to recipients by February 15.
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Individuals who must make estimated tax payments. If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t 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 can’t file and pay your tax by January 31, file and pay your tax by April 15 (April 17 if you live in Maine or Massachusetts).
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February 11:
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Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
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February 15:
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Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee’s Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
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All businesses. Give annual information statements to recipients of certain payments you made during 2018. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.
- All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
- All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
- Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.
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February 28:
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All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2018. These payments are described under January 31. However, Form 1099-MISC reporting nonemployee compensation must be filed by 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 Certain Information Returns 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 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January 31.
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March 1:
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Farmers and fishermen. File your 2018 income tax return (Form 1040) and pay any tax due. However, you have until April 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2018 estimated tax by January 15, 2019.
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March 11:
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Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
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March 15:
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Partnerships. File a 2018 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065).
To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 16.
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S corporation election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2019. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2019.
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S corporations. File a 2018 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120S).
To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120S) by September 16.
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2ND QUARTER 2019
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| The second quarter of a calendar year is made up of April, May, and June. |
April 1:
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Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting non-employee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.
The due date for giving the recipient these forms generally remains January 31.
For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.
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April 10:
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Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
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April 15:
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Individuals. File a 2018 Form 1040 and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 by October 15.
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Household employers. If you paid cash wages of $2,100 or more in 2018 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re 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. For more information, see Pub. 926.
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Individuals. If you’re not paying your 2019 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
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Corporations. File a 2018 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 in taxes.
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Corporations. Deposit the first installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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May 10:
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Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
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June 10:
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Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
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June 17:
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Individuals. If you’re 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 17. 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’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax Guide.
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Individuals. Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2019. For more information, see Pub. 505.
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Corporations. Deposit the second installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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3RD QUARTER 2019
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| The third quarter of a calendar year is made up of July, August, and September. |
July 10:
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Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
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August 12:
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Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
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September 10:
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Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
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September 16:
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Individuals. Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2019. For more information, see Pub. 505.
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Partnerships. File a 2018 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).
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S Corporations. File a 2018 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see March 15, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1 (Form 1120S).
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Corporations. Deposit the third installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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4TH QUARTER 2019
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| The fourth quarter of a calendar year is made up of October, November, and December. |
October 10:
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Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
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October 15:
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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.
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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. Otherwise, see April 15, earlier.
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November 12:
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Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
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December 10:
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Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
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December 16:
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Corporations. Deposit the fourth installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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