General Federal Tax Calendar:

This tax calendar has due dates that most taxpayers will find useful.

You can download the IRS 2019 Outlook Tax Calendar or the IRS 2020 Outlook Tax Calendar for use in Microsoft Outlook Calendar. Click the link and simply import the file into Microsoft Outlook by selecting “Import an iCalendar (.ics) or vCalendar file (.vcs)”.

January

10th

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.

15th

Individuals. Make your 4th quarterly estimated tax payment for the previous year, if required.

31st

Payers of Contract Labor and/or non-employee compensation. File Form 1099-MISC for nonemployee compensation paid in the previous year.

All businesses. Issue Form 1099 to recipients of certain payments made during the previous year. Payments that may be covered include, but are not limited to the following.

  • Nonemployee compensation (Contract Workers).
  • Interest, dividends and other corporate distributions.
  • Rent and royalties.
  • Profit-sharing and retirement plan distributions

February

10th

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

17th

Individuals. If you claimed exemption from income tax withholding last year, 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 the previous year. This due date applies only to the following types of payments.

  • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
  • Form 1099-S, Proceeds From Real Estate Transactions.
  • Form 1099-MISC, Substitute payments (box 8) or gross proceeds paid to an attorney (box 14).

28th

All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during the previous year. These payments are described under January 31. However, Form 1099-MISC reporting nonemployee compensation must be filed by 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, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January 31.

March

2nd

Farmers and fishermen. File your income tax return (Form 1040) and pay any tax due.

10th

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.

16th

Partnerships. File calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065). If requesting an automatic 6-month extension of time to file the return, file Form 7004.

S corporation election. File Form 2553 to elect to be treated as an S Corporation beginning with the current calendar year.

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

April

1st

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting non-employee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February.
10th

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.

15th

Individuals. File Form 1040 and pay any tax due. If requesting an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest.

Individuals. Make your 1st quarterly estimated tax payment for the current tax year, if required.

C Corporations. File calendar year income tax return (Form 1120) and pay any tax due. If requesting an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.

C Corporations. Deposit the first installment of estimated income tax for the current tax year.

May

11th

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.

15th

Not-For-Profits. File calendar year Form 990 and pay any tax due. If requesting an automatic 6-month extension of time to file the return, file Form 8868. For June 30 fiscal year Not-For-Profits on extension from previous year, File Form 990.

June

10th

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

15th

Individuals. U.S. citizens or resident aliens 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 requesting additional time to file your return, file Form 4868.
Individuals. Make your 2nd quarterly estimated tax payment for the current tax year, if required.

C Corporations. Deposit the 2nd installment of estimated income tax for 2019.

July

10th

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

10th

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

10th

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.

15th

Individuals. Make your 3rd quarterly estimated tax payment for the current tax year, if required.

Partnerships. If on extension, file calendar year return (Form 1065).

S Corporations. If on extension, file calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due.

C Corporations. Deposit the 3rd installment of estimated income tax for the current tax year.

October

12th

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

15th

Individuals. If on extension, file your income tax return Form 1040 and pay any tax, interest, and penalties due.

C Corporations. If on extension, file calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due.

November

10th

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.

16th

Not-For-Profits. For June fiscal year-end entities file Form 990 and pay any tax due. If requesting an automatic 6-month extension of time to file the return, file Form 8868. For the calendar year Not-For-Profits on extension, File Form 990.

December

10th

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

15th

Corporations. Deposit the 4th installment of estimated income tax for the current tax year.

The information in this tax calendar comes from the Internal Revenue Service Publication 509.