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January 2019

During January

All Employers - Give your employees their copies of Form W-2

for 2018 by January 31, 2019. If an employee agreed to receive

Form W-2 electronically, post it on a website accessible to the

employee and notify the employee of the posting by January 31.

 
January 10

Employees - who work for tips. If you received $20 or more in tips

during December 2018, report them to your employer. You can

use Form 4070 Employee's Report of Tips to Employer.

 
January 15

Individuals - Make a payment of your estimated tax for 2018 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. This

is the final installment date for 2018 estimated tax. However, you

do not have to make this payment if you file your 2018 return

(Form 1040) and pay any tax due by January 31, 2019.

 
 

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in

December 2018.

 
 

Employers - Nonpayroll Withholding. If the monthly deposit rule

applies, deposit the tax for payments in December 2018.

 
 

Farmers and Fishermen - Pay your estimated tax for 2018

using Form 1040-ES. You have until April 15 (April 17 if you live

in Maine or Massachusetts) to file your 2018 income tax return

(Form 1040). If you do not pay your estimated tax by January 15,

you must file your 2018 return and pay any tax due by March 1,

2019, to avoid an estimated tax penalty.

 
January 31

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) for 2018 by January 31. Filing your return

and paying any tax due by January 31, 2019, 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

(April 17 if you live in Maine or Massachusetts).

 
 

Employers - Give your employees their copies of Form W-2 for 2018.

If an employee agreed to receive Form W-2 electronically, have it

posted on a website and notify the employee of the posting. File

Form W-3, Transmittal of Wage and Tax Statements, along with

Copy A of all the Forms W-2 you issued for 2018.

 
 

Businesses - Give annual information statements to recipients

of certain payments made during 2018. You can use the appropriate

version of Form 1099 or other information return. Form 1099 can

be issued electronically with the consent of the recipient.

 
 

Payers of nonemployee compensation - File Form 1099-MISC for

nonemployee compensation paid in 2018.

 
 

Health Coverage Reporting - If you are an Applicable Large

Employer, provide Form 1095-C, Employer-Provided Health

Insurance Offer and Coverage, to full-time employees. For all

other providers of minimum essential coverage, provide

Form 1095-B, Health Coverage, to responsible individuals.

February 2019

February 11 Employees - who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
 
 

Employers - Social Security, Medicare, and withheld income tax. File

Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time.

 
 

Employers - Federal unemployment tax. File Form 940 for 2018.

This due date applies only if you deposited the tax for the year in full and on time.

 
 

Employers - Nonpayroll taxes. File Form 945 to report income tax

withheld for 2018 on all nonpayroll items. This due date applies only

if you deposited the tax for the year in full and on time.

 
 

Certain Small Employers - File Form 944 to report Social Security

and Medicare taxes and withheld income tax for 2018. This tax due

date applies only if you deposited the tax for the year in full and on time.

 
 

Farm Employers - File Form 943 to report Social Security and

Medicare taxes and withheld income tax for 2018. This due date

applies only if you deposited the tax for the year in full and on time.

 
February 15

Individuals - If you claimed exemption from income tax witholding last

year on the Form W-4 you gave your employer, you must file a new

Form W-4 by this date to continue your exemption for another year.

 
 

Businesses - Give annual information statements to recipients of

certain payments made during 2018. You can use the appropriate

version of Form 1099 or other information return. This due date

applies only to payments reported on Form 1099-B, Form 1099-S,

and substitute payments reported in Box 8 or gross proceeds paid

to an attorney reported in Box 14, respectively

 
 

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in January.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in January.

 
February 16

Employers - Begin withholding income tax from the pay of any employee

who claimed exemption from withholding in 2018, but did not give

you a new Form W-4 to continue the exemption this year.

 
February 28

Payers of Gambling Winnings - File Form 1096, Annual

Summary and Transmittal of U.S. Information Returns, along with

Copy A of all the Forms W-2G you issued for 2018. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31.

 
 

Large Food and Beverage Establishment Employers - with employees who work for tips. File Form 8027, Employer's Annual Information

Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal

of Employer's Annual Information Return of Tip Income and

Allocated Tips, to summarize and transmit Forms 8027 if you have

more than one establishment. If you file Forms 8027 electronically

your due date for filing them with the IRS will be extended to April 1.

 
 

Health Coverage Reporting - If you are an Applicable Large

Employer, file paper Forms 1094-C, Transmittal of Employer-Provided

Health Insurance Offer and Coverage Information Returns, and

1095-C with the IRS. For all other providers of minimum essential

coverage, file paper Forms 1094-B, Transmittal of Health Coverage

Information Returns, and 1095-B with the IRS. If you are filing any

of these forms with the IRS electronically, your due date for filing

them will be extended to April 1.

 
 

Businesses - File information returns

(for example, certain Forms 1099) for certain payments you made

during 2018. However, Form 1099-MISC reporting nonemployee

compensation must be filed by January 31. There are different forms

for different types of payments. Use a separate Form 1096 to

summarize and transmit the forms for each type of payment. See the

General Instructions for Certain Information Returns for information

on what payments are covered, how much the payment must be before

a return is required, what form to use, and extensions of time to file. 


If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922 or W-2G electronically,

your due date for filing them with the IRS will be extended to April 1

. The due date for giving the recipient these forms generally

remains January 31.

March 2019

March 1

Farmers and Fishermen - File your 2018 income tax return (Form 1040)

and pay any tax due. However, you have until April 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2018 estimated

tax by January 15, 2019.

 
March 11

Employees who work for tips. - If you received $20 or more in

tips during

February, report them to your employer. You can use Form 4070.

 
March 15

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in February.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in February.

 
 

Partnerships - File a 2018 calendar year income tax return (Form 1065).

Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1. To request an automatic 6-month extension

of time to file the return, file Form 7004. Then file the return and

provide each partner with a copy of their final or amended

(if required) Schedule K­1 (Form 1065) by September 16.

 
 

S Corporations - File a 2018 calendar year income tax return (Form 1120S)

and pay any tax due. Provide each shareholder with a copy of

Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits,

Deductions, etc., or a substitute Schedule K-1. If you want an

automatic 6-month extension of time to file the return, file

Form 7004 and deposit what you estimate you owe in tax.

Then file the return, pay any tax, interest, and penalties due and

provide each shareholder with a copy of their Schedule K-1 by September 16.

 
 

S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning

with calendar year 2019. If Form 2553 is filed late, S corporation

treatment will begin with calendar year 2020.

April 2019

April 1

Electronic Filing of Forms - File Forms 1097, 1098, 1099

(except Form 1099-MISC), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. The due date for giving the recipient these forms generally remains January 31.

 
 

Electronic Filing of Form W-2G - File copies of all the Form W-2G

(Certain Gambling Winnings) you issued for 2018. This due date

applies only if you electronically file. The due date for giving the

recipient these forms remains January 31.

 
 

Electronic Filing of Forms 8027 - File copies of all the Forms 8027 you

issued for 2018. This due date applies only if you electronically file.

 
 

Electronic Filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B -

If you're an Applicable Large Employer, file electronic forms 1094-C

and 1095-C with the IRS. For all other providers of minimum essential

coverage, file electronic Forms 1094-B and 1095-B with the IRS.

 
April 10

Employees - who work for tips. If you received $20 or more in tips during

March, report them to your employer. You can use Form 4070.

 
April 15

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in March.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in March.

 
 

Individuals - File an income tax return for 2018 (Form 1040) and pay any

tax due. If you live in Maine or Massachusetts you may file by April 17.

If you want an automatic 6-month extension of time to file the return,

file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return and pay what you estimate you owe in

tax to avoid penalties and interest. Then file Form 1040 by October 15.

 
 

Household Employers - If you paid cash wages of $2,100 or more

in 2018 to a household employee, file Schedule H (Form 1040) with

your income tax return and report any employment taxes. Report any

federal unemployment (FUTA) tax on Schedule H (Form 1040) if you

paid total cash wages of $1,000 or more in any calendar quarter of

2017 or 2018 to household employees.

 
 

Individuals - If you are not paying your 2019 income tax through withholding

(or will not pay in enough tax during the year that way), pay the first

installment of your 2019 estimated tax. Use Form 1040-ES.

 
 

Corporations - File a 2018 calendar year income tax return

(Form 1120) and pay any tax due. If you want an automatic 6-month

extension of time to file the return, file Form 7004 and deposit what

you estimate you owe in taxes.

 
  Corporations - Deposit the first installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
 
April 30

Employers - Federal unemployment tax. Deposit the tax owed through

March if more than $500.

 
 

Employers - Social Security, Medicare, and withheld income tax. File

Form 941 for the first quarter of 2019. Deposit any undeposited tax.

If your tax liability is less than $2,500, you can pay it in full with a

timely filed return. If you deposited the tax for the quarter in full and

on time, you have until May 10 to file the return.

May 2019

May 10

Employees - who work for tips. If you received $20 or more in tips during April,

report them to your employer. You can use Form 4070.

 
 

Employers - Social Security, Medicare, and withheld income tax. File Form 941

for the first quarter of 2019. This due date applies only if you deposited

the tax for the quarter in full and on time.

 
May 15

Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit

the tax for payments in April.

 
 

Employers - Social Security, Medicare, and withheld income tax. If the monthly

deposit rule applies, deposit the tax for payments in April.

June 2019

June 10

Employees - who work for tips. If you received $20 or more in tips during May,

report them to your employer. You can use Form 4070.

 
June 17

Individuals - If you are a U.S. citizen or resident alien living and working (or on

military duty) outside the United States and Puerto Rico, file Form 1040

and pay any tax, interest, and penalties due. If you want additional time

to file your return, file Form 4868 to obtain 4 additional months to file.

Then file Form 1040 by October 15. 

However, if you are a participant in a combat zone you may be able to

further extend the filing deadline.

 
 

Individuals - Make a payment of your 2019 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 date for

estimated tax in 2019.

 
  Corporations - Deposit the second installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit

the tax for payments in May.

 
 

Employers - Social Security, Medicare, and withheld income tax. If the monthly

deposit rule applies, deposit the tax for payments in May.

July

July 10

Employees - who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

 
July 15

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit

rule applies, deposit the tax for payments in June.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit

the tax for payments in June.

 
July 31

Employers - Federal unemployment tax. Deposit the tax owed through June if

more than $500.

 
 

Employers - If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year

2018. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

 
 

Certain Small Employers - Deposit any undeposited tax if your tax liability is

$2,500 or more for 2019 but less than $2,500 for the second quarter.

 
 

Employers - Social Security, Medicare, and withheld income tax. File Form 941

for the second quarter of 2019. Deposit any undeposited tax. (If your tax liability

is less than $2,500, you can pay it in full with a timely filed return.) If you

deposited the tax for the quarter in full and on time, you have until August 12

to file the return.

August 2019

August 12

Employees - who work for tips. If you received $20 or more in tips during

July, report them to your employer. You can use Form 4070.

 
 

Employers - Social Security, Medicare, and withheld income tax.

File Form 941 for the second quarter of 2019. This due date only applies

if you deposited the tax for the quarter timely, properly, and in full.

 
August 15

Employer - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in July.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in July.

September 2019

September 10 Employees - who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
 
September 16

Individuals - Make a payment of your 2019 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

date for estimated tax in 2019.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in August.

 
 

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in August.

 
 

S Corporations - File a 2018 calendar year income tax return

(Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder

with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

 
 

Partnerships - File a 2018 calendar year return (Form 1065).

This due date applies only if you were given an additional 6-month

extension. Provide each partner with a copy of Schedule K1

(Form 1065) or a substitute Schedule K1.

 
 

Corporations - Deposit the third installment of estimated income

tax for 2019. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

September 2019

September 10

Employees - who work for tips. If you received $20 or more in tips during

August, report them to your employer. You can use Form 4070.

 
September 16

Individuals - Make a payment of your 2019 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 date for estimated tax in 2019.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.

 
 

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

 
 

S Corporations - File a 2018 calendar year income tax return (Form 1120S)

and pay any tax due. This due date applies only if you timely requested

an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

 
 

Partnerships - File a 2018 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

 
 

Corporations - Deposit the third installment of estimated income tax

for 2019. A worksheet, Form 1120-W, is available to help you make an

estimate of your tax for the year.

October 2019

October 10

Employees - who work for tips. If you received $20 or more in tips during

September, report them to your employer. You can use Form 4070.

 
October 15

Individuals - If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in September.

 
 

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in September.

 
 

Corporations - File a 2018 calendar year income tax return (Form 1120) and

pay any tax, interest, and penalties due. This due date applies only

if you timely requested an automatic 6-month extension.

 
October 31

Employers - Social Security, Medicare, and withheld income tax. File

form 941 for

the third quarter of 2019. Deposit any undeposited tax. (If your tax

liability is less than $2,500, you can pay it in full with a timely filed return.)

If you deposited the tax for the quarter in full and on time, you have until November 12 to file the return.

 
 

Certain Small Employers - Deposit any undeposited tax if your tax liability

is $2,500 or more for 2019 but less than $2,500 for the third quarter.

 
 

Employers - Federal Unemployment Tax. Deposit the tax owed through

September if more than $500.

Novemeber 2019

During November

Employers - Income tax withholding. Encourage employees to fill

out a new Form W-4 for 2020 if they experienced any personal or financial changes. The 2020 revision of Form W-4 will be available on the

IRS website by mid-December.

 
November 12 Employees - who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
 
 

Employers - Social Security, Medicare, and withheld income tax. File

Form 941 for the third quarter of 2019. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

 
November 15

Employers - Social Security, Medicare, and withheld income tax. If the

monthly deposit rule applies, deposit the tax for payments in October.

 
 

Employers - Nonpayroll withholding. If the monthly deposit rule applies,

deposit the tax for payments in October.

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