Recurring federal deadlines
Exact calendar dates shift slightly from year to year when a deadline falls on a weekend or holiday, but the general timing below repeats every year. If you're ever unsure of the current year's exact date, give us a call — we track it so you don't have to.
| Date | Deadline |
|---|---|
| January 15 | Fourth-quarter estimated tax payment due (prior tax year) |
| January 31 | Employers furnish W-2s; businesses furnish 1099s, 1098s, and W-2Gs to recipients |
| January 31 | Employers file Form 940 (annual federal unemployment/FUTA return) and pay any tax due |
| January 31 | Employers file W-2s (Copy A) with the Social Security Administration; businesses file 1099s, 1098s, and W-2Gs with the IRS |
| March 15 | Partnership and S-corporation tax returns due (or extension requests) |
| April 15 | Individual and C-corporation tax returns due; first-quarter estimated tax payment due |
| April 15 | Deadline to contribute to a traditional IRA, Roth IRA, or SEP for the prior tax year |
| April 15 | Gift tax returns (Form 709) due, or file for an automatic six-month extension |
| April 15 | Household employers who paid $2,800 or more in wages file Schedule H, typically alongside Form 1040 |
| April 15 | Calendar-year trusts and estates file Form 1041, or request an automatic extension |
| May 15 | Calendar-year exempt organizations file Form 990, 990-EZ, or 990-PF — or the Form 990-N e-Postcard for smaller organizations — or request an extension |
| June 15 | Second-quarter estimated tax payment due |
| July 31 | Calendar-year retirement plans file Form 5500 or Form 5500-EZ, or request an extension |
| September 15 | Third-quarter estimated tax payment due; extended partnership/S-corp returns due |
| October 15 | Extended individual and C-corporation returns due |
| December 31 | Deadline for most year-end tax planning moves |
| Monthly | Employers deposit withheld Social Security, Medicare, and income taxes for the prior month, if the monthly deposit rule applies |
| Monthly | Employees report tip income of $20 or more for the prior month to their employer (Form 4070) |
Extensions don't extend payment
An extension gives you more time to file the paperwork — it does not give you more time to pay what you owe. Tax due on the original deadline still accrues interest and penalties if it isn't paid on time, even with an approved extension in place.