First Quarter
January 10
Employees who work for tips. If you received $20 or more in tips during December, report them to your employer.
January 15
Individuals. Make a payment of your estimated tax for 2018. This is the final installment date for 2018 estimated tax payments.
January 31
Individuals who must make estimated tax payments. If you didn't pay your last installment of estimated tax by January 15, you may choose (but aren't required) to file your income tax return for 2018 by January 31.
All businesses. Give annual information statements to recipients of certain payments you made during 2018.
February 11
Employees who work for tips. If you received $20 or more in tips during January, report them to your employer.
February 15
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All businesses. Give annual information statements to recipients of certain payments you made during 2018. This due date applies only to the following types of payments.
• All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
• All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.
March 11
Employees who work for tips. If you received $20 or more in tips during February, report them to your employer.
March 15
Partnerships. File a 2018 calendar year return or request an automatic 6-month extension of time to file the return.
S corporations. File a 2018 calendar year income tax return and pay any tax due.
Second Quarter
April 10
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer.
April 15
Individuals. File a 2018 Form 1040 and pay any tax due or file for an automatic 6-month extension and pay what you estimate you owe in tax to avoid penalties and interest.
Individuals. If you’re not paying your 2019 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax.
Household employers. If you paid cash wages of $2,100 or more in 2018 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. Also, report any income tax you withheld for your household employees.
Corporations. File a 2018 calendar year income tax return and pay any tax due. If you want an automatic 6-month extension of time to file the return, file, and deposit what you estimate you owe in taxes.
Corporations. Deposit the first installment of estimated income tax for 2019.
May 10
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer.
June 10
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer.
June 17
Individuals. If you’re 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. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline.
Individuals. Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way).
Corporations. Deposit the second installment of estimated income tax for 2019.
Third Quarter
July 10
Employees who work for tips. If you received $20 or more in tips during June, report them to your employer.
August 12
Employees who work for tips. If you received $20 or more in tips during July, report them to your employer.
September 10
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer.
September 16
Individuals. Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way).
Partnerships. File a 2018 calendar year return. This due date applies only if you timely requested an automatic 6-month extension.
S corporations. File a 2018 calendar year income tax return and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return.
Corporations. Deposit the third installment of estimated income tax for 2019.
Fourth Quarter
October 10
Employees who work for tips. If you received $20 or more in tips during September, report them to your employer.
October 15
Individuals. If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due.
Corporations. File a 2018 calendar year income tax return and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
November 12
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer.
December 10
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer.
December 16
Corporations. Deposit the fourth installment of estimated income tax for 2019.
*This information is provided for reference only and dates are subject to change by the IRS. For any questions seek the advice of a tax preparation professional or contact the Internal Revenue Service.
Article Source: This is a summary from Publication 509 Cat. No. 15013X, Tax Calendars published by the Department of the Treasury, Internal Revenue Service. For complete document visit: https://www.irs.gov/pub/irs-pdf/p509.pdf.