Tax Deadlines

 

January 2017
 S  M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31

 

Th 5 Deposit payroll tax for payments on Dec. 28-30 if the semiweekly deposit rule applies.
Fr 6 Deposit payroll tax for payments on Dec 31-Jan 3 if the semiweekly deposit rule applies.
Tu 10 Employers: Employees are required to report to you tips of $20 or more earned during Dec 2016
We 11 Deposit payroll tax for payments on Jan 4- 6 if the semiweekly deposit rule applies.
Fr 13 Deposit payroll tax for payments on Jan 7-10 if the semiweekly deposit rule applies.
Tu 17 Pay the final installment of your 2016 estimated tax – use Form 1040-ES.
Tu 17 Farmers and fishermen: Pay your estimated tax for 2016. Use Form 1040-ES.
Tu 17 Deposit payroll tax for Dec 2016 if the monthly deposit rule applies.
Th 19 Deposit payroll tax for payments on Jan 11-13 if the semiweekly deposit rule applies.
Mo 23 Deposit payroll tax for payments on Jan 14-17 if the semiweekly deposit rule applies.
We 25 Deposit payroll tax for payments on Jan 18-20 if the semiweekly deposit rule applies.
Fr 27 Deposit payroll tax for payments on Jan 21-24 if the semiweekly deposit rule applies.
Tu 31 Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 17th (see Form 1040-ES)
Tu 31 File Form W-3 with Copy A of all Forms W-2 issued for 2016.
Tu 31 Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2016. Furnish Form W-2 to employees who worked for you during 2016.
Tu 31 File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Tu 31 Deposit any FUTA tax owed through Dec 2016.

 

February 2017
 S  M T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28

 

We 1 Deposit payroll tax for payments on Jan 25-27 if the semiweekly deposit rule applies.
Fr 3 Deposit payroll tax for payments on Jan 28-31 if the semiweekly deposit rule applies.
We 8 Deposit payroll tax for payments on Feb 1-3 if the semiweekly deposit rule applies.
Fr 10 Employers: Employees are required to report to you tips of $20 or more earned during Jan.
Fr 10 File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
Fr 10 Deposit payroll tax for payments on Feb 4-7 if the semiweekly deposit rule applies.
We 15 File a new Form W-4 if you claimed exemption from income tax withholding in 2016.
We 15 Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
We 15 Deposit payroll tax for Jan if the monthly deposit rule applies.
We 15 Deposit payroll tax for payments on Feb 8-10 if the semiweekly deposit rule applies.
Th 16 Begin withholding on employees who claimed exemption from withholding in 2016 but did not file a W-4 or W-4(SP) to continue withholding exemption in 2017.
Fr 17 Deposit payroll tax for payments on Feb 11-14 if the semiweekly deposit rule applies.
Th 23 Deposit payroll tax for payments on Feb 15-17 if the semiweekly deposit rule applies.
Fr 24 Deposit payroll tax for payments on Feb 18-21 if the semiweekly deposit rule applies.
Tu 28 File Form 1096 along with Copy A of Form W-2G issued during 2016.
Tu 28 File Form 8027 if you are a large food or beverage establishment.
Tu 28 Applicable Large Employer: File paper Forms 1094-C and 1095-C; For all other providers file paper Forms 1094-B and 1095-B with the IRS

 

March 2017
 S  M T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31

 

We 1 Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 18 to file if you paid your 2016 estimated tax payments by Jan 17, 2017.
We 1 Deposit payroll tax for payments on Feb 22-24 if the semiweekly deposit rule applies.
Th 2 Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.
Fr 3 Deposit payroll tax for payments on Feb 25-28 if the semiweekly deposit rule applies.
We 8 Deposit payroll tax for payments on Mar 1-3 if the semiweekly deposit rule applies.
Fr 10 Employers: Employees are required to report to you tips of $20 or more earned during February.
Fr 10 Deposit payroll tax for payments on Mar 4-7 if the semiweekly deposit rule applies.
We 15 Deposit payroll tax for Feb if the monthly deposit rule applies.
We 15 S Corps: File Form 1120S for calendar year and pay any tax due. Give copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corp status beginning with calendar year 2017. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
We 15 Partnerships: File Form 1065 for the calendar year and furnish a copy of Sch. K-1 to each partner. File Form 7004 for extension (see instructions).
We 15 Electing Large Partnerships: File Form 1065-B calendar year return. Furnish Sch. K-1 to each partner. File Form 7004 for extension (see instructions).
We 15 Deposit payroll tax for payments on Mar 8-10 if the semiweekly deposit rule applies.
Fr 17 Deposit payroll tax for payments on Mar 11-14 if the semiweekly deposit rule applies.
We 22 Deposit payroll tax for payments on Mar 15-17 if the semiweekly deposit rule applies.
Fr 24 Deposit payroll tax for payments on Mar 18-21 if the semiweekly deposit rule applies.
We 29 Deposit payroll tax for payments on Mar 22-24 if the semiweekly deposit rule applies.
Fr 31 Electronically file Forms W-2, W-2G, 1098, 1099, 8027, 1094-C, 1095-C, 1094-B, and 1095-B.
Fr 31 Deposit payroll tax for payments on Mar 25-28 if the semiweekly deposit rule applies.

 

April 2017
 S M T W T F S
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30
We 5 Deposit payroll tax for payments on Mar 29-31 if the semiweekly deposit rule applies.
Fr 7 Deposit payroll tax for payments on Apr 1-4 if the semiweekly deposit rule applies.
Mo 10 Employers: Employees are required to report to you tips of $20 or more earned during March.
We 12 Deposit payroll tax for payments on Apr 5-7 if the semiweekly deposit rule applies.
Fr 14 Deposit payroll tax for payments on Apr 8-11 if the semiweekly deposit rule applies.
Tu 18 Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2017 estimated tax – Use Form 1040-ES.
Tu 18 Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 5-month extension, file Form 7004 and deposit estimated tax.
Tu 18 Household Employers: File Sch. H with Form 1040 if you paid $2,000 or more to a household employee.
Tu 18 Corporations: Deposit the first installment of your 2017 estimated tax.
Tu 18 Deposit payroll tax for Mar if the monthly deposit rule applies.
Th 20 Deposit payroll tax for payments on Apr 12-14 if the semiweekly deposit rule applies.
Fr 21 Deposit payroll tax for payments on Apr 15-18 if the semiweekly deposit rule applies.
We 26 Deposit payroll tax for payments on Apr 19-21 if the semiweekly deposit rule applies.
Fr 28 Deposit payroll tax for payments on Apr 22-25 if the semiweekly deposit rule applies.
May 2017
 S M T W T F S
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31

 

Mo 1 Employers: File Form 941 for the first quarter.
Mo 1 Deposit FUTA tax owed through Mar if more than $500.
We 3 Deposit payroll tax for payments on Apr 26-28 if the semiweekly deposit rule applies.
Fr 5 Deposit payroll tax for payments on Apr 29-May 2 if the semiweekly deposit rule applies.
We 10 Employers: Employees are required to report to you tips of $20 or more earned during April.
We 10 File Form 941 for the first quarter if you timely deposited all required payments.
We 10 Deposit payroll tax for payments on May 3-5 if the semiweekly deposit rule applies.
Fr 12 Deposit payroll tax for payments on May 6-9 if the semiweekly deposit rule applies.
Mo 15 Deposit payroll tax for Apr if the monthly deposit rule applies.
We 17 Deposit payroll tax for payments on May 10-12 if the semiweekly deposit rule applies.
Fr 19 Deposit payroll tax for payments on May 13-16 if the semiweekly deposit rule applies.
We 24 Deposit payroll tax for payments on May 17-19 if the semiweekly deposit rule applies.
Fr 26 Deposit payroll tax for payments on May 20-23 if the semiweekly deposit rule applies.

 

June 2017
 S M T W T F S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30
Th 1 Deposit payroll tax for payments on May 24-26 if the semiweekly deposit rule applies.
Fr 2 Deposit payroll tax for payments on May 27-30 if the semiweekly deposit rule applies.
We 7 Deposit payroll tax for payments on May 31-Jun 2 if the semiweekly deposit rule applies.
Fr 9 Deposit payroll tax for payments on Jun 3-6 if the semiweekly deposit rule applies.
Mo 12 Employers: Employees are required to report to you tips of $20 or more earned during May.
We 14 Deposit payroll tax for payments on Jun 7-9 if the semiweekly deposit rule applies.
Th 15 Individuals living outside the U.S.: File Form 1040. For automatic 4 month extension file form 4868 and deposit estimated tax.
Th 15 Pay the second installment of 2017 estimated tax -Use Form 1040-ES.
Th 15 Deposit payroll tax for May if the monthly deposit rule applies.
Th 15 Corporations: Deposit the second installment of your 2017 estimated tax.
Fr 16 Deposit payroll tax for payments on Jun 10-13 if the semiweekly deposit rule applies.
We 21 Deposit payroll tax for payments on Jun 14-16 if the semiweekly deposit rule applies.
Fr 23 Deposit payroll tax for payments on Jun 17-20 if the semiweekly deposit rule applies.
We 28 Deposit payroll tax for payments on Jun 21-23 if the semiweekly deposit rule applies.
Fr 30 Deposit payroll tax for payments on Jun 24-27 if the semiweekly deposit rule applies.

 

July 2017
 S M T W T F S
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31

 

Th 6 Deposit payroll tax for payments on Jun 28-30 1 if the semiweekly deposit rule applies.
Fr 7 Deposit payroll tax for payments on Jul 1-4 if the semiweekly deposit rule applies.
Mo 10 Employers: Employees are required to report to you tips of $20 or more earned during June.
We 12 Deposit payroll tax for payments on Jul 5-7 if the semiweekly deposit rule applies.
Fr 14 Deposit payroll tax for payments on Jul 8-11 if the semiweekly deposit rule applies.
Mo 17 Deposit payroll tax for June if the monthly deposit rule applies.
We 19 Deposit payroll tax for payments on Jul 12-14 if the semiweekly deposit rule applies.
Fr 21 Deposit payroll tax for payments on Jul 15-18 if the semiweekly deposit rule applies.
We 26 Deposit payroll tax for payments on Jul 19-21 if the semiweekly deposit rule applies.
Fr 28 Deposit payroll tax for payments on Jul 22-25 if the semiweekly deposit rule applies.
Mo 31 Deposit FUTA owed through June if more than $500.
Mo 31 File Form 941 for the second quarter.

 

August 2017
 S M T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31

 

We 2 Deposit payroll tax for payments on Jul 26-28 if the semiweekly deposit rule applies.
Fr 4 Deposit payroll tax for payments on Jul 29-Aug1 if the semiweekly deposit rule applies.
We 9 Deposit payroll tax for payments on Aug 2-4 if the semiweekly deposit rule applies.
Th 10 Employers: Employees are required to report to you tips of $20 or more earned during July.
Th 10 File Form 941 for the second quarter if you timely deposited all required payments.
Fr 11 Deposit payroll tax for payments on Aug 5-8 if the semiweekly deposit rule applies.
Tu 15 Deposit payroll tax for July if the monthly deposit rule applies.
Tu 15 Partnerships: File Form 1065 if you timely requested an extension.
We 16 Deposit payroll tax for payments on Aug 9-11 if the semiweekly deposit rule applies.
Fr 18 Deposit payroll tax for payments on Aug 12-15 if the semiweekly deposit rule applies.
We 23 Deposit payroll tax for payments on Aug 16-18 if the semiweekly deposit rule applies.
Fr 25 Deposit payroll tax for payments on Aug 19-22 if the semiweekly deposit rule applies.
We 30 Deposit payroll tax for payments on Aug 23-25 if the semiweekly deposit rule applies.
September 2017
 S  M T W T F S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30

 

Fr 1 Deposit payroll tax for payments on Aug 26-29 if the semiweekly deposit rule applies.
Th 7 Deposit payroll tax for payments on Aug 30-Sep 1 if the semiweekly deposit rule applies.
Fr 8 Deposit payroll tax for payments on Sep 2-5 if the semiweekly deposit rule applies.
Mo 11 Employers: Employees are required to report to you tips of $20 or more earned during August.
We 13 Deposit payroll tax for payments on Sep 6-8 if the semiweekly deposit rule applies.
Fr 15 Pay the third installment of your 2017 estimated tax – Use Form 1040-ES.
Fr 15 Corporations: File calendar year Form 1120 or 1120S if you timely requested a 5 or 6-month extension (see instructions).
Fr 15 Corporations: Deposit the third installment of your 2017 estimated tax.
Fr 15 Electing Large Partnerships: File Form 1065-B if you timely requested an extension.
Fr 15 Deposit payroll tax for Aug if the monthly deposit rule applies.
Fr 15 Deposit payroll tax for payments on Sep 9-12 if the semiweekly deposit rule applies.
We 20 Deposit payroll tax for payments on Sep 13-15 if the semiweekly deposit rule applies.
Fr 22 Deposit payroll tax for payments on Sep 16-19 if the semiweekly deposit rule applies.
We 27 Deposit payroll tax for payments on Sep 20-22 if the semiweekly deposit rule applies.
Fr 29 Deposit payroll tax for payments on Sep 23-26 if the semiweekly deposit rule applies.

 

October 2017
 S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31

 

We 4 Deposit payroll tax for payments on Sep 27-29 if the semiweekly deposit rule applies.
Fr 6 Deposit payroll tax for payments on Sep 30-Oct 3 if the semiweekly deposit rule applies.
Tu 10 Employers: Employees are required to report to you tips of $20 or more earned during September.
Th 12 Deposit payroll tax for payments on Oct 4-6 if the semiweekly deposit rule applies.
Fr 13 Deposit payroll tax for payments on Oct 7-10 if the semiweekly deposit rule applies.
Mo 16 Deposit payroll tax for Sep if the monthly deposit rule applies.
Mo 16 Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.
We 18 Deposit payroll tax for payments on Oct 11-13 if the semiweekly deposit rule applies.
Fr 20 Deposit payroll tax for payments on Oct 14-17 if the semiweekly deposit rule applies.
We 25 Deposit payroll tax for payments on Oct 18-20 if the semiweekly deposit rule applies.
Fr 27 Deposit payroll tax for payments on Oct 21-24 if the semiweekly deposit rule applies.
Tu 31 File Form 941 for the third quarter.
Tu 31 Deposit FUTA owed through Sep if more than $500.

 

November 2017
 S M T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30

 

We 1 Deposit payroll tax for payments on Oct 25-27 if the semiweekly deposit rule applies.
Fr 3 Deposit payroll tax for payments on Oct 28-31 if the semiweekly deposit rule applies.
We 8 Deposit payroll tax for payments on Nov 1-3 if the semiweekly deposit rule applies.
Mo 13 File Form 941 for the third quarter if you timely deposited all required payments.
Mo 13 Employers: Employees are required to report to you tips of $20 or more earned during October.
Mo 13 Deposit payroll tax for payments on Nov 4-7 if the semiweekly deposit rule applies.
We 15 Deposit payroll tax for Oct if the monthly rule applies.
We 15 Deposit payroll tax for payments on Nov 8-10 if the semiweekly deposit rule applies.
Fr 17 Deposit payroll tax for payments on Nov 11-14 if the semiweekly deposit rule applies.
We 22 Deposit payroll tax for payments on Nov 15-17 if the semiweekly deposit rule applies.
Mo 27 Deposit payroll tax for payments on Nov 18-21 if the semiweekly deposit rule applies.
We 29 Deposit payroll tax for payments on Nov 22-24 if the semiweekly deposit rule applies.

 

December 2017
 S M T W T F S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31

 

Fr 1 Deposit payroll tax for payments on Nov 25-28 if the semiweekly deposit rule applies.
We 6 Deposit payroll tax for payments on Nov 29-Dec 1 if the semiweekly deposit rule applies.
Fr 8 Deposit payroll tax for payments on Dec 2-5 if the semiweekly deposit rule applies.
Mo 11 Employers: Employees are required to report to you tips of $20 or more earned during November.
We 13 Deposit payroll tax for payments on Dec 6-8 if the semiweekly deposit rule applies.
Fr 15 Corporations: Deposit the fourth installment of your 2017 estimated tax.
Fr 15 Deposit payroll tax for Nov if the monthly deposit rule applies.
Fr 15 Deposit payroll tax for payments on Dec 9-12 if the semiweekly deposit rule applies.
We 20 Deposit payroll tax for payments on Dec 13-15 if the semiweekly deposit rule applies.
Fr 22 Deposit payroll tax for payments on Dec 16-19 if the semiweekly deposit rule applies.
Th 28 Deposit payroll tax for payments on Dec 20-22 if the semiweekly deposit rule applies.
Fr 29 Deposit payroll tax for payments on Dec 23-26 if the semiweekly deposit rule applies.

 

 

For more details, visit the IRS website.