Tax Return for Seniors. Therefore, the due date is the 15th day of the fourth month following the end of the tax year. This is generally April 15 for calendar year taxpayers. Refer to IR for extension information. Most partnerships use the calendar year. The partnership tax return is generally due by the 15th day of the third month following the end of the tax year. See the Instructions for Form , U.
Return of Partnership Income. Note: Individuals, you do not have to file this payment due on January 15, —so long as you file your tax return by January 31, and pay the remaining balance owed with your return see Form ES for details. One W-2 must be submitted to the IRS. The other must be sent to the employee.
The deadline for both is February 1, If you work with independent contractors , the new NEC form is due February 1, Copy A must be filed with the IRS by this date.
Copy B must be furnished to the contractor on this date, as well. Some s will require a MISC form. This due date will only be for paper filing. If you file electronically or miss the paper filing deadline, you can file on March 31, Today is the deadline to file your S corporation tax return Form S or Partnership return Form Note that S corporations and Partnerships do not pay taxes on their income.
That tax is paid on the individual incomes of the shareholders or partners, respectively. March 15 is also the deadline to file for an extension for S corp and partnership tax returns. So it begins. If your business pays taxes on a quarterly basis, the first estimated quarterly tax payment is due today. Today is the deadline to file C corporation tax returns Form C corporations in Texas, Oklahoma, and Louisiana have until June 15 to submit their tax returns.
April 15 is also the deadline to file for an extension to file your corporate tax return. Form , U. Corporation Income Tax Return. Form , Application for an Automatic Extension of Time. Each state determines their own tax deadlines. To find a list of current state tax deadlines, click here.
Each calendar lists the forms you may need. See How To Get Tax Help at the end of this publication for information about getting publications and forms. The calendars don't cover the employment or excise tax deposit rules.
You can find the deposit rules for employment taxes in Pub. The deposit rules for excise taxes are in Pub. In addition, the calendars don't cover filing forms and other requirements for:. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS. Or, you can write to:. Do not send tax questions, tax returns, or payments to the above address.
If you have a tax question not answered by this publication, check IRS. Go to IRS. The IRS will process your order for forms and publications as soon as possible. You can get forms and publications faster online.
Businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.
You can e-file your Form or Form SR; certain business tax returns such as Forms , S, and ; certain employment tax returns such as Forms and ; certain excise tax returns such as Forms , , and ; and Form and other information returns. For detailed information about using this free service, see Electronic deposit requirement , later.
Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, go to IRS. Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return.
Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Pub. For the excise tax deposit rules, see Pub. You must use electronic funds transfer EFT to make all federal tax deposits.
If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf.
Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. If you fail to timely, properly, and fully make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Eastern time the day before the date the deposit is due.
Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn't a Saturday, Sunday, or legal holiday.
The term "legal holiday" means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later. An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.
In general, a statewide legal holiday delays a due date for filing a return only if the IRS office where you're required to file is located in that state. For individuals, a statewide legal holiday also delays a due date for filing a return for residents of that state. A statewide legal holiday doesn't delay a due date for making a federal tax deposit.
Whenever possible, you should take action before the listed due date. Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Select the mailing address listed on the webpage that is in the same state as the address to which you would mail the return without a payment, as shown in the instructions for your tax return.
The PDS can tell you how to get written proof of the mailing date. PDSs can't deliver items to P. You must use the U. This tax calendar has the due dates for that most taxpayers will need. Employers and persons who pay excise taxes should also use the Employer's Tax Calendar and the Excise Tax Calendar , later.
If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar. If you use a fiscal year rather than the calendar year as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes. The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.
Also, see Saturday, Sunday, or legal holiday , earlier. This form is due on the 15th day of the 4th month after the end of your tax year. Form is used to request an extension of time to file Form or Form SR. Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. This form is due on the 15th day of the 3rd month after the end of the partnership's tax year.
Provide each partner with a copy of their Schedule K-1 Form or substitute Schedule K-1 Form by the 15th day of the 3rd month after the end of the partnership's tax year. Form is used to request an automatic 6-month extension of time to file Form However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year.
A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30, will use Form to request an automatic 7-month extension of time to file Form This form is due on the 15th day of the 3rd month after the end of the corporation's tax year.
Provide each shareholder with a copy of their Schedule K-1 Form S by the 15th day of the 3rd month after the end of the corporation's tax year.
Form is used to request an automatic 6-month extension of time to file Form S. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. This form is used to choose S corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. This tax calendar covers various due dates of interest to employers.
Principally, it covers the following federal taxes. Social security and Medicare taxes FICA taxes you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year.
Use this calendar with Pub. The following is a list and description of the primary employment tax forms you may need. This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren't farm workers or household employees. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Certain small employers use it instead of Form to report social security and Medicare taxes and withheld income tax.
Use it to report income tax withheld on all nonpayroll items. A list of nonpayroll items is available in the Instructions for Form The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See All employers under August 2, later. For more information on filing these forms, go to IRS.
If the employer deferred withholding and payment of the employee share of social security tax or railroad retirement tax equivalent of certain employee wages and compensation between September 1, and December 31, , withhold and pay those taxes no later than January 3, Give your employees their copies of Form W-2 for by February 1, If the employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Also, see the instructions for Forms C, , , and for more information. References to Form also apply to Form SP. The following is a list and description of the excise tax forms you may need.
Use this form to register any wagering activity and to pay an occupational tax on wagering. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year.
Also, see Form below. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including:. Form , Monthly Tax Return for Wagers.
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