January
- January 15: Fourth quarter estimated tax payment due for the previous year (if not filing by January 31)
- January 31:
- W-2 forms due to employees
- Forms 1099-MISC and 1099-NEC due to recipients and IRS
- Fourth quarter payroll tax returns due (Form 941)
- Annual payroll tax return due (Form 944)
- Annual federal unemployment tax return due (Form 940)
February
- February 28: Forms 1099 and 1096 paper filing due to IRS (if not filing electronically)
March
- March 15:
- S Corporation income tax returns due (Form 1120-S)
- Partnership income tax returns due (Form 1065)
- March 31: Forms 1099 and 1096 electronic filing due to IRS
April
- April 15:
- Individual income tax returns due (Form 1040)
- First quarter estimated tax payments due
- First quarter payroll tax returns due (Form 941)
May
- C Corporation income tax returns due (Form 1120)
June
- June 15: Second quarter estimated tax payments due
July
- July 31: Second quarter payroll tax returns due (Form 941)
August
- No major federal tax deadlines
September
- September 15:
- Third quarter estimated tax payments due
- Extended S Corporation income tax returns due
- Extended Partnership income tax returns due
October
- October 15:
- Extended individual income tax returns due
- Extended C Corporation income tax returns due
- October 31: Third quarter payroll tax returns due (Form 941)
November
- No major federal tax deadlines
December
- December 31: Last day to make tax-deductible contributions for the current tax year
