No Excuses—New Tax Deadlines You Need to Know

To help you organize and prioritize important 2018 deadlines, we’ve provided this summary of due dates for various tax-related forms, payments, and other actions.  Be aware that some deadlines have been moved up or pushed back compared to previous years.  Once you’ve reviewed the calendar, let us know if you have any questions about the deadlines or would like assistance in meeting them.


Deadline February 12

Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2017 (Form 941) and filing a 2017 return for federal unemployment taxes (Form 940), if you deposited on time, and in full, all of the associated taxes due.


Deadline February 15

Businesses: Providing Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which payments in Box 8 or Box 14 are reported) to recipients.

Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2017.


Deadline February 28

Businesses: Filing Form 1098; Form 1099 (other than those with a January 31 or February 15 deadline); and Form W-2G and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2017.  (Electronic filers can defer filing to April 2.)


Deadline March 12

Individuals: Reporting February tip income, $20 or more, to employers (Form 4070).


Deadline March 15

Calendar-year S corporations: Filing a 2017 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004), and paying any tax due.

Calendar-year partnerships: Filing a 2017 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004).


Deadline April 2

Employers: Electronically filing 2017 Form 1096, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.


Deadline April 10

Individuals: Reporting March tip income, $20 or more, to employers (Form 4070).


Deadline April 17

Individuals: Filing a 2017 income tax return (Form 1040, Form 1040A, or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due. (See June 15 for an exception for certain taxpayers.)

Individuals: Paying the first installment of 2018 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Individuals: Making 2017 contributions to a traditional IRA or Roth IRA (even if a 2017 income tax return extension is filed).

Individuals: Making 2017 contributions to an SEP or certain other retirement plans (unless a 2017 income tax return extension is filed).

Individuals: Filing a 2017 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.

Household employers: Filing Schedule H (Form 1040), if wages paid equal $2,000 or more in 2017, and Form 1040 is not required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return.

Trusts and estates: Filing an income tax return for the 2017 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 1 (Form 7004), and paying any income tax due.

Calendar-year C corporations: Filing a 2017 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due.

Calendar-year corporations: Paying the first installment of 2018 estimated income taxes.


Deadline April 30

Employers: Reporting income tax withholding and FICA taxes for first quarter 2018 (Form 941), and paying any tax due.


Deadline May 10

Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for first quarter 2017 (Form 941), if you deposited on time, and in full, all of the associated taxes due.


Deadline May 15

Exempt organizations: Filing a 2017 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.

Small exempt organizations (with gross receipts normally $50,000 or less): Filing a 2017 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.


Deadline June 11

Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).


Deadline June 15

Individuals: Filing a 2017 individual income tax return (Form 1040) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States.

Individuals: Paying the second installment of 2018 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations: Paying the second installment of 2018 estimated income taxes.


Deadline July 10

Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).


Deadline July 31

Employers: Reporting income tax withholding and FICA taxes for second quarter 2018 (Form 941), and paying any tax due.

Employers: Filing a 2017 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.


Deadline August 10

Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter 2018 (Form 941), if you deposited on time, and in full, all of the associated taxes due.


Deadline September 10

Individuals: Reporting August tip income, $20 or more, to employers (Form 4070).


Deadline September 17

Individuals: Paying the third installment of 2018 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations: Paying the third installment of 2018 estimated income taxes.

Calendar-year S corporations: Filing a 2017 income tax return (Form 1120S) and paying any tax, interest, and penalties due, if an automatic six-month extension was filed.

Calendar-year S corporations: Making contributions for 2017 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Calendar-year partnerships: Filing a 2017 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed.


Deadline October 1

Trusts and estates: Filing an income tax return for the 2017 calendar year (Form 1041) and paying any tax, interest, and penalties due, if an automatic five-and-a-half-month extension was filed.

Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2018, except in certain circumstances.


Deadline October 10

Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).


Deadline October 15

Individuals: Filing a 2017 income tax return (Form 1040, Form 1040A, or Form 1040EZ) and paying any tax, interest, and penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).

Individuals: Making contributions for 2017 to certain existing retirement plans or establishing and contributing to an SEP for 2017, if an automatic six-month extension was filed.

Individuals: Filing a 2017 gift tax return (Form 709) and paying any tax, interest, and penalties due, if an automatic six-month extension was filed.

Calendar-year C corporations: Filing a 2017 income tax return (Form 1120) and paying any tax, interest, and penalties due, if an automatic six-month extension was filed.

Calendar-year C corporations: Making contributions for 2017 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.


Deadline October 31

Employers: Reporting income tax withholding and FICA taxes for third quarter 2018 (Form 941) and paying any tax due.


Deadline November 13

Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for third quarter 2018 (Form 941), if you deposited on time, and in full, all of the associated taxes due.


Deadline November 15

Exempt organizations: Filing a 2017 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) and paying any tax, interest, and penalties due, if a six-month extension was previously filed.


Deadline December 10

Individuals: Reporting November tip income, $20 or more, to employers (Form 4070).


Deadline December 17

Calendar-year corporations: Paying the fourth installment of 2018 estimated income taxes.


Deadline December 31

Employers: Establishing a retirement plan for 2018–generally other than a SIMPLE, a Safe-Harbor 401(k) or an SEP.


If you have questions about the above due dates, or would like to request a speaker on this topic for your organization or event, contact one of our PYA executives below at (800) 270-9629.

© 2018

 

Access additional tax reform insights here


Eric Elliott

Eric Elliott

Principal

Sara Harman

Sara Harman

Senior Manager

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