Tuesday, January 16 Pay the final installment of your 2017 estimated tax – use Form 1040-ES.
Tuesday, January 16 Farmers and fishermen: Pay your estimated tax for 2017. Use Form 1040-ES.
Wednesday, January 31 Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 16th (see Form 1040-ES)
Wednesday, January 31 Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2017. Furnish Form W-2 to employees who worked for you during 2017.
Wednesday, January 31 File 2017 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA whether you file using paper forms or electronically.
Wednesday, January 31 File Form 1099-MISC with IRS if you are reporting nonemployee compensation.
Wednesday, January 31 File Form W-3 with Copy A of all Forms W-2 issued for 2017.
Wednesday, January 31 File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Wednesday, January 31 Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.
Monday, February 12 File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
Thursday, February 15 Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
Thursday, February 15 File a new Form W-4 if you claimed exemption from income tax withholding in 2017.
Friday, February 16 Begin withholding on employees who claimed exemption from withholding in 2017 but did not file a W-4 to continue withholding exemption in 2018.
Wednesday, February 28 File Forms 1096, 1098, 1099 (except Form 1099-MISC reporting non-employee compensation), and W-2G if you file paper forms.
Wednesday, February 28 File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS
Thursday, March 1 Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 17 to file if you paid your 2017 estimated tax payments by Jan 16.
Thursday, March 15 S Corps: File Form 1120S for calendar year & pay any tax due. Furnish copy of Sch. K-1 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2018.
Thursday, March 15 Electing Large Partnerships: File Form 1065-B calendar year return. Furnish Sch. K-1 to each partner. For automatic 6-month extension File Form 7004.
Thursday, March 15 Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.
Monday, April 2 Electronically file Forms W-2, W-2G, 1098, 1099, 8027, 1094-C, 1095-C, 1094-B, and 1095-B. (see F.I.R.E.)
Tuesday, April 17 Corporations: Deposit the first installment of your 2018 estimated tax.
Tuesday, April 17 Household Employers: File Sch. H with Form 1040 if you paid $2,000 or more to a household employee.
Tuesday, April 17 Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
Tuesday, April 17 Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2018 estimated tax – Use Form 1040-ES.
Monday, April 30 Employers: File Form 941 for the first quarter.
Monday, April 30 Deposit FUTA tax owed through Mar if more than $500.
