Tax Notice
Mar
15
12:01 AM00:01

Tax Notice

Partnerships. File a 2018 calendar-year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1 (Form 1065). If you want an automatic six-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 and provide each partner with a copy of their final or amended (if required) Schedule K-1 by September 16.

S corporations. File a 2018 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, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. Then, file Form 1120S and provide each partner with a copy of their final or amended (if required) Schedule K-1 by September 16.

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 2019. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2020.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in February if the monthly rule applies.

View Event →
Tax Notice
Feb
28
12:01 AM00:01

Tax Notice

All businesses. File paper versions of most annual information statements (Forms 1098, 1099, and others) for certain payments you made during 2018 (due date is April 1 if you are filing electronically).

View Event →
Tax Notice
Feb
15
12:01 AM00:01

Tax Notice

All businesses. Give annual information statements (Forms 1099) to recipients of certain payments you made during 2018. Payments that are covered include (1) amounts paid in real estate transactions,(2) amounts paid in broker and barter exchange transactions, and (3) substitute payments and gross proceeds paid to attorneys.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in January if the monthly rule applies.

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 to continue your exemption for another year.

View Event →
2019 Q1 tax calendar: January deadlines for businesses and other employers
Jan
31
1:00 AM01:00

2019 Q1 tax calendar: January deadlines for businesses and other employers

2019 Q1 tax calendar: Key deadlines for businesses and other employers

January 31

  • File 2018 Forms W-2, “Wage and Tax Statement,” with the Social Security Administration and provide copies to your employees.

  • Provide copies of 2018 Forms 1099-MISC, “Miscellaneous Income,” to recipients of income from your business where required.

  • File 2018 Forms 1099-MISC reporting nonemployee compensation payments in Box 7 with the IRS.

  • File Form 940, “Employer’s Annual Federal Unemployment (FUTA) Tax Return,” for 2018. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it’s more than $500, you must deposit it. However, if you deposited the tax for the year in full and on time, you have until February 11 to file the return.

  • File Form 941, “Employer’s Quarterly Federal Tax Return,” to report Medicare, Social Security and income taxes withheld in the fourth quarter of 2018. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until February 11 to file the return. (Employers that have an estimated annual employment tax liability of $1,000 or less may be eligible to file Form 944,“Employer’s Annual Federal Tax Return.”)

  • File Form 945, “Annual Return of Withheld Federal Income Tax,” for 2018 to report income tax withheld on all nonpayroll items, including backup withholding and withholding on accounts such as pensions, annuities and IRAs. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year in full and on time, you have until February 11 to file the return.


View Event →
Tax Notice
Jan
31
12:01 AM00:01

Tax Notice

All businesses. Give annual information statements (Form 1099s) to recipients of certain payments you made during 2018. Payments that are covered include (1) compensation for workers who are not considered employees; (2) dividends and other corporate distributions; (3) interest; (4) medical and health care payments; (5) rents; (6) royalties; (7) profit-sharing distributions; (8) retirement plan distributions; (9) original issue discounts; (10) prizes and awards; (11) cash payments for fish to anyone in the trade or business of catching fish; (12) debt cancellations (treated as payment to debtor); (13) payments of Indian gaming profits to tribal members; and (14) cash payments over $10,000. There are different forms for different types of payments.

 

Employers. Give your employees their copies of Form W-2 for 2018.

 

For nonpayroll taxes, file Form 945 to report income tax withheld for 2018 on all nonpayroll items, such as back-up withholding and withholding on pensions, annuities, and IRAs.

 

For Social Security, Medicare, and withheld income tax, file Form 941 for the fourth quarter of 2018. Deposit or pay any undeposited tax. If your tax liability is less than $2,500, you can pay it with the return. If you deposited the tax for the quarter in full and on time, you have until February 11 to file the return.

 

For federal unemployment tax, file Form 940 for 2018. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 11 to file the return.

 

 

 

View Event →
Jan
15
12:01 AM00:01

Tax Notice

Individuals. Make a payment of your estimated tax for 2018 if you did not pay your income tax for the year through withholding (or did not pay enough in tax that way). Use Form 1040-ES. This is the final installment date for 2018 estimated tax. However, you don’t have to make this payment if you file your 2018 return and pay any tax due by January 31, 2019.

 

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in December 2018 if the monthly rule applies.

 

View Event →
Dec
17
12:01 AM00:01

Employers & Corporations Tax Notice

Employers. For Social Security, Medicare, withheld income tax, and non-payroll withholding, deposit the tax for payments in November if the monthly rule applies.

Corporations. Deposit the fourth installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

 

View Event →
Nov
13
12:01 AM00:01

Tax Notice

Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the third quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time.

View Event →
Nov
1
12:01 AM00:01

Tax Notice

Employers. Ask employees whose withholding allowances will be different in 2019 to fill out a new Form W-4 or Form W-4(SP). The 2019 revision of Form W-4 will be available by mid-December at IRS.gov/FormW4.

 

View Event →
Oct
31
12:01 AM00:01

Tax Notice

Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the third quarter of 2018. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 13 to file the return.

For federal unemployment tax, deposit the tax owed through September if more than $500.

View Event →
Oct
15
12:01 AM00:01

Tax Notice

 If a calendar-year C corporation that filed an automatic six-month extension:

File a 2017 income tax return (Form 1120) and pay any tax, interest and penalties due.

Make contributions for 2017 to certain employer-sponsored retirement plans.

View Event →
Oct
15
12:01 AM00:01

Tax Notice

Individuals. If you have an automatic six-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, or penalties due.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in September if the monthly rule applies. 

Corporations. File a 2017 calendar-year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

View Event →
Sep
17
12:01 AM00:01

Deadline Notice

Individuals. If you are not paying your 2018 income tax through withholding (or will not pay in enough tax during the year that way), pay the third installment of your 2018 estimated tax. Use Form 1040-ES.

 

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in August if the monthly rule applies.

 

Corporations. Deposit the third installment of estimated income tax for 2018. Use the worksheet Form 1120-W to help estimate tax for the year.

 

Partnerships. File a 2017 calendar-year return (Form 1065). This due date applies only if you timely requested an automatic six-month extension. Provide each partner with a copy of his or her final or amended Schedule K­1 (Form 1065) or substitute Schedule K­1.

 

S corporations. File a 2017 calendar-year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic six-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 

View Event →
Aug
10
12:01 AM00:01

Tax Notice

Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the second quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time. 

View Event →
Jul
31
12:01 AM00:01

Tax Notice

Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the second quarter of 2018. Deposit any undeposited tax. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

For federal unemployment tax, deposit the tax owed through June if more than $500. 

View Event →
Jul
31
12:01 AM00:01

Tax Notice

Report income tax withholding and FICA taxes for second quarter 2018 (Form 941), and pay any tax due. (See the exception below, under “August 10.”)


 File a 2017 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

View Event →
Jul
2
12:01 AM00:01

Deadline Notice

 If a calendar-year C corporation, pay the third installment of 2018 estimated income taxes.
 

If a calendar-year S corporation or partnership that filed an automatic six-month extension:

File a 2017 income tax return (Form 1120S, Form 1065 or Form 1065-B) and pay any tax, interest and penalties due.

Make contributions for 2017 to certain employer-sponsored retirement plans.

View Event →