Important Dates & Tax Rates

Make a payment of your prior year tax  if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES For more information.

Give your employees their copies of Form W2. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

Individuals who must make estimated tax payments:

If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax
by April 15.

File information returns (for example, Forms 1099) for certain payments you made during the year.

All employers:
File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains January 31.

S Corporations:
File an income tax return using Form 1120S and pay any tax due. This due date applies if you did not request an automatic extension.
For more information, consult IRS instructions for Form 1120S.

Partnerships:
File a return using Form 1065. This is the standard deadline unless you have been granted an extension.
For more information, review IRS instructions for Form 1065.

Corporations:
Deposit the first installment of estimated income tax for the year.
For more information, refer to IRS resources on estimated corporate taxes.

File an income tax return (Form 1120) and pay any tax due. 

Individuals:
If you are not paying your  income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your estimated tax. Use Form 1040ES.
Corporations:
Deposit the first installment of estimated income tax. 

Make a payment of your estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment. 

Individuals: Make a payment of your estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.

S Corporations: File an income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic extension.

Partnerships: File a return (Form 1065). This due date applies only if you were given an additional extension.

Corporations: Deposit the fourth installment of estimated income tax.

If you have an automatic extension to file your income tax return, file Form 1040 and pay any tax, interest, and penalties due. 

Deposit the fourth installment of estimated income tax.