February 10
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.
February 18
Individuals – If you claimed exemption from income tax withholding 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 2013. You can use the appropriate version of Form 1099 or other information return.
February 28
“Businesses – File information returns (Form 1099) for certain payments you made during 2013. These payments are described under 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, 3921, 3922 or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be January 31.
March 03
Farmers and Fishermen – File your 2013 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2013 estimated tax by January 15, 2014.
March 10
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 17
Corporations – File a 2013 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.
S Corporations – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2014. If Form 2553 is filed late, S treatment will begin with calendar year 2015.
Electing large partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
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 2014. If Form 2553 is filed late, S treatment will begin with calendar year 2015.
March 31
Electronic Filing of Forms – File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms generally remains January 31.
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
Individuals – File an income tax return for 2013 (Form 1040, 1040A, or 1040EZ) and pay any tax due. 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, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.
Household Employers – If you paid cash wages of $1,800 or more in 2013 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 2012 or 2013 to household employees.
Individuals – If you are not paying your 2014 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2014 estimated tax. Use Form 1040-ES.
Partnerships – File a 2013 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 5.
Electing Large Partnerships – File a 2013 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 17 for the due date for furnishing the Schedules K-1 to the partners.
Corporations – Deposit the first installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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.
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 16
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. Otherwise, see April 15. 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 2014 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 2014.
Corporations – Deposit the second installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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.
August 10
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.
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 2014 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 2014.
Corporations – File a 2013 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 17.
S Corporations – File a 2013 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. Otherwise, see March 17. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Partnerships – File a 2013 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see April 15. 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 2014. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
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 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing Large Partnerships – File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 17 for the due date for furnishing or substituting the Schedules K-1 to the partners.
November 10
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.
December 10
Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 16
Corporations – Deposit the fourth installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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