Tax Due Dates

The calendar below contains all the 2016 IRS Tax Due Dates.

January 2016

January 01

Employees- Stop advance payments of the earned income credit.

 

January 10

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 Employee’s Report of Tips to Employer.

 

January 15

Individuals - Make a payment of your estimated tax for 2013 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2012 estimated tax. However, you do not have to make this payment if you file your 2012 return (Form 1040) and pay any tax due by January 31, 2014.

 

Farmers and Fisherman – Make a payment of your estimated tax for 2013 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2013 estimated tax. However, you do not have to make this payment if you file your 2013 return (Form 1040) and pay any tax due by January 31, 2014.

 

January 31

Individual who must make estimated tax payments - If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2013. Filing your return and paying any tax due by January 31, 2014 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 15.

Businesses – Give annual information statements to recipients of 1099 payments made during 2013.

 

February 2016

February 11

Employees who worked for tips — If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

 

February 15

Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

 

February 28

Businesses - File information returns (Form 1099) for certain payments you made during 2013. These payments are described under 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, what form to use, and extensions of time to file.

 

If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms will still be January 31.

 

March 2016

March 01

Farmers and Fishermen – File your 2013 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2013 estimated tax by January 15, 2014.

 

March 11

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.

 

March 15

Corporations – File a 2013 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.

S Corporations – File a 2013 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc.,or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

 

Electing Large Partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership’s tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

 

S Corporation Election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2014. If Form 2553 is filed late, S treatment will begin with calendar year 2015.

 

April 2016

April 01

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922 and W-2G- File Forms 1097, 1098, 1099, 3921, 3922, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31 . For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see IRS Publication 1220.

 

April 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.

 

April 15

Individuals – File an income tax return for 2013 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.

 

Household Employers – If you paid cash wages of $1,800 or more in 2012 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes.

 

Individuals - If you are not paying your 2013 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2014 estimated tax. Use Form 1040-ES.

 

Partnerships – File a 2013 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15.

 

Electing Large Partnerships – File a 2013 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

 

Corporations – Deposit the first installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

 

May 2016

May 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.

 

June 2016

June 10

Employees who worked for tips — If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

 

June 17

Individuals – If you are 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. 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 are a participant in a combat zone, you may be able to further extend the filing deadline.

 

Individuals - Make a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2014.

 

Corporations – Deposit the second installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

 

July 2016

July 10

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.

 

August 2016

August 12

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.

 

September 2016

September 10

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.

 

September 15

Individuals – Make a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2014.

Corporations – File a 2013 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

 

S Corporations – File a 2013 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

 

Partnerships – File a 2013 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see April 15. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

 

Corporations – Deposit the third installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

October 2016

October 10

Employees who worked for tips — If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

 

October 15

Individuals – If you have an automatic 6-month extension to file your income tax return for 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

 

Electing Large Partnerships – File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

 

November 2016

November 11

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.

 

December 2016

December 10

Employees who worked for tips — If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

 

December 16

Corporations – Deposit the fourth installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.