Executive Contacts
To help ensure you don’t miss any important 2019 deadlines, we’ve provided this summary of due dates for various tax-related forms, payments, and other actions.
| Date | Deadline for |
| January 31 | Individuals: Filing a 2018 income tax return (Form 1040) and paying tax due, to avoid penalties for underpaying the January 15 installment of estimated taxes.
Businesses: Providing Form 1098, Form 1099 (except for those that have a February 15 deadline), and Form W-2G to recipients. Filing Form 1099 if it includes payments for nonemployee compensation in Box 7. Employers: Providing 2018 Form W-2 to employees, reporting income tax withholding and FICA taxes for fourth quarter 2018 (Form 941), and filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Employers: Filing 2018 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
| February 11 | Individuals: Reporting January tip income—$20 or more—to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2018 (Form 941) and filing a 2018 return for federal unemployment taxes (Form 940). If you deposited on time and in-full all of the associated taxes due. |
| 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 being 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 2018. |
| February 28 | Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 or February 15 deadline), Form W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2018. Electronic filers can defer filing to April 1. |
| March 11 | Individuals: Reporting February tip income—$20 or more—to employers (Form 4070). |
| March 15 | Calendar-year S corporations: Filing a 2018 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 2018 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
| April 1 | Employers: Electronically filing 2018 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G. |
| April 10 | Individuals: Reporting March tip income—$20 or more—to employers (Form 4070). |
| April 15 | Individuals: Filing a 2018 income tax return (Form 1040) or filing for an automatic six-month extension (Form 4868), and paying any tax due. See June 17 for an exception for certain taxpayers.
Individuals: Paying the first installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2018 contributions to a traditional IRA or Roth IRA (even if a 2018 income tax return extension is filed). Individuals: Making 2018 contributions to a SEP or certain other retirement plans (unless a 2018 income tax return extension is filed). Individuals: Filing a 2018 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 $2,100 or more in 2018, 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 2018 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 corporations: Filing a 2018 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 2019 estimated income taxes. |
| April 30 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2019 (Form 941), and paying any tax due. |
| 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 2019 (Form 941). If you deposited on time and in-full all of the associated taxes due. |
| May 15 | Exempt organizations: Filing a 2018 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 of $50,000 or less): Filing a 2018 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ. |
| June 10 | Individuals: Reporting May tip income—$20 or more—to employers (Form 4070). |
| June 17 | Individuals: Filing a 2018 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 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the second installment of 2019 estimated income taxes. |
| July 10 | Individuals: Reporting June tip income—$20 or more—to employers (Form 4070). |
| July 31 | Employers: Reporting income tax withholding and FICA taxes for second quarter 2019 (Form 941), and paying any tax due.
Employers: Filing a 2018 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
| August 12 | Individuals: Reporting July tip income–$20 or more–to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for second quarter 2019 (Form 941). If you deposited on time and in-full all of the associated taxes due. |
| September 10 | Individuals: Reporting August tip income—$20 or more—to employers (Form 4070). |
| September 16 | Individuals: Paying the third installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the third installment of 2019 estimated income taxes. Calendar-year S corporations: Filing a 2018 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 2018 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2018 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed. |
| October 1 | Trusts and estates: Filing an income tax return for the 2018 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. |
| October 10 | Individuals: Reporting September tip income—$20 or more—to employers (Form 4070). |
| October 15
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Individuals: Filing a 2018 income tax return (Form 1040) 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 2018 to certain existing retirement plans or establishing and contributing to a SEP for 2018, if an automatic six-month extension was filed. Individuals: Filing a 2018 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 2018 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 2018 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. |
| October 31 | Employers: Reporting income tax withholding and FICA taxes for third quarter 2019 (Form 941) and paying any tax due. |
| November 12 | Individuals: Reporting October tip income—$20 or more—to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for third quarter 2019 (Form 941), if you deposited on time and in full all of the associated taxes due. |
| November 15 | Exempt organizations: Filing a 2018 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. |
| December 10 | Individuals: Reporting November tip income—$20 or more—to employers (Form 4070). |
| December 16 | Calendar-year corporations: Paying the fourth installment of 2019 estimated income taxes. |
| December 31 | Employers: Establishing a retirement plan for 2019 (generally other than a SIMPLE, a Safe-Harbor 401(k), or a SEP). |
If you have questions about any of the filing dates or need assistance with tax planning and preparation, contact one of our PYA executives below at (800) 270-9629.
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