Upcoming Tax Deadlines

April

Day
1 Electronic Filing of Forms – 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28, earlier. The due date for giving the recipient these forms generally remains January 31.
1 Electronic Filing of Forms – File copies of all the Forms W-2G you issued for 2018. This due date applies only if you electronically file. Otherwise, see February 28, earlier. The due date for giving the recipient these forms remains January 31.
1 Electronic Filing of Forms – File Forms 8027 for 2018. This due date applies only if you electronically file. Otherwise, see February 28, earlier.
1 Electronic Filing of Forms – If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see February 28, earlier.
10 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.
15 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.
15 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.
15 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.
15 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.
15 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.
15 Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
15 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). 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. If you live in Maine or Massachusetts, you may file by April 17. 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.
30 Employers – Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2019. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 10 to file the return.
30 Employers – Federal unemployment tax. Deposit the tax owed through March if more than $500.

May

Day
10 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.
10 Employers – Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
15 Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in April.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.

June

Day
10 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.
17 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 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. 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.
17 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.
17 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.
17 Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in May.
17 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May.

© Advanced Insight Accounting 2024.