January 15 Fourth-quarter estimated tax payments from prior year are due for individuals and calendar-year corporations.
January 31
Employers must furnish W-2 statements to employees.
Banks, brokers, and other payers must furnish 1099 information.
Employers must file fourth-quarter annual payroll tax returns from prior year and pay any tax due.
February 28
Payers must file information returns (such as 1099s) with IRS.
Employers must send W-2 copies to the Social Security Administration.
March 15
Calendar-year corporate income tax returns are due.
April 15
Individual, partnership, fiduciary, and gift tax returns due.
First-quarter estimated tax payments are due for individuals and calendar-year corporations.
April 30 First-quarter payroll tax returns are due. June 15
Second-quarter estimated tax payments are due for individuals and calendar-year corporations.
July 15
Partnership tax returns on first extensions are due.
July 31 Second-quarter payroll tax returns are due. September 15
Third-quarter estimated tax payments are due for individuals and calendar-year corporations.
Corporate tax returns on extensions are due.
October 15 Individual tax returns on extension are due. October 31 Third-quarter payroll tax returns are due.
|
