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Weekends & Holidays:
If a due date falls on a Saturday, Sunday or holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
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| January 2 |
Start of tax season.
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| January 15 |
Individuals - Make the fourth 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.
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| January 31 |
W-2s are due from your employer. Forms 1099 are due from payers of interest, dividends and other specified types of income.
Form 940 - Annual Federal Unemployment Tax Report. February 10, if full tax deposits were timely made.
Form 941 FICA tax withholding return, 4th quarter of the prior year. February 10, if full tax deposits were timely made.
Form 1040 Individual Income tax return if estimated taxes due were not paid by January 15.
Form 1041 - Trust return if estimated taxes due were not paid by January 15.
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| February 15 |
Employees Final date to claim withholding tax exemptions. If you were exempt from income tax withholding you must file a new W-4 by today to combine your exemption for the current year, you must file a new Form W-4 by today to continue your exemption for the current year.
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February 28
(29 in leap years) |
W-2 Copy A to IRS, with W-3.
W-3 to IRS with Copy A.
Form 1096 (Summary of 1099s), Copy to the IRS along with copies of 1099s
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| March 15 |
Form 1120 Corporation Income Tax Return due date for calendar year corporations. For fiscal year corporations 15th day of the third month.
Form 1120S S Corporation Income Tax Return due date for calendar year S Corporations. For fiscal year S Corporations 15th day of the third month.
Form 7004 Corporation automatic 6-month extension final date for calendar-year corporations.
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| April 1 |
Tax filing deadline in two weeks. File today using our tax services.
Last day to withdraw funds from your IRA account, if you turned age 70 1/2 in the prior year and haven't already taken a distribution for that year. For other types of plans, contact our office.
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| April 15 |
Form 1040 Individual Tax Returns Due
Get an automatic four-month extension to file your return by filing Form 4868, Application for Automatic Extension of Time To File. Must be postmarked today. Your new tax filing deadline will be August 15.
Due date for making prior year IRA contributions even if you get an extension.
Individuals - Make the first payment of your current year 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.
Form 1041 Last day to file your prior years Trust returns. Estate Income Tax Returns (Form 1041) have an automatic extension until October 15.
Form 1065 Last day to file your prior year's Partnership Return (Form 1065) or request an automatic extension until July 15.
Form 8109 Corporation Estimated Tax, First quarter Calendar year Corporations
Last day to make IRA Contributions for the prior year.
Last day to make SEP or Keogh Contributions unless an extension is filed.
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| April 30 | Form 941 First quarter Income Tax withholding report/FICA tax withholding report.
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| May 15 | Form 990, 990EZ, 990PF, 990 T Not For Profit Organization Returns due date, calendar year organizations. Fiscal year organizations, due date is 15th day of the fifth month.
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| June 15 | The
second payment of your 2003 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.
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Form 8109 Corporation Estimated Tax,
Second quarter Calendar year Corporations. |
| July 15 | Last day to file Partnership Returns (Form 1065) and Trust Returns (Form 1041) with valid three-month extension or file for an additional extension, not to exceed 3 additional months (requires a valid reason). |
| July 31 | Form 941 Second quarter Income Tax withholding report/FICA tax withholding report. |
| | Form 5500, 5500 EZ, 5500 C/R Benefit Plan returns due for Plans on calendar year basis. Fiscal year plans, due date, Last day of the 7th month from the day plan year ends. Extension for two and a half months, October 15th for calendar year plans. |
| August 15 |
If you filed for an extension, file your return by today and pay any tax, interest, and penalties due. |
| | Additional two-month extension: File Form 2688, Application for Additional Extension of Time To File. It must be postmarked today. Caution: This extension is not automatic. You must have a valid reason for needing this extension. |
| August 15 |
Due date for Individual tax returns on extension. If your second extension is approved, your new tax filing deadline is October 15. |
| September 15 |
Individuals - Make the third payment of your current year 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. |
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Form 8109 Corporation Estimated Tax,
Third quarter Calendar year Corporations. |
| October 10 |
Deadline for establishing a SIMPLE IRA. |
| October 15 |
If your application for an additional two-month extension was approved, file your prior year tax return Form 1040 by today and pay any tax, interest, and penalties due. |
| | Last day for re characterizing an IRA contribution for prior year if you filed your prior year return on time. |
| | Last day for making many elections that ordinarily were required to be made by the due date of the prior year return if you filed your prior year return on time. |
| | Last day to file Partnership (Form 1065) and Trust (Form 1041) Returns with an approved extension (or automatic six-month extension in the case of Estate Income Tax Returns). |
| | Due date for 5500s on extension. |
| October 31 |
Form 941 Third quarter Income Tax withholding report/FICA tax withholding report. |
| December 15 |
Form 8109 Corporation Estimated Tax,
Fourth quarter Calendar year Corporations. |
| December 31 |
Last day to set up an IRA.
Deadline for establishing many self-employed retirement plans.
Last day to contribute to a charity.
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