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Tax Due Dates

2019 Deadlines for Employers and Employees 


JANUARY 2019

JANUARY 15

Individual Estimated Tax – Final installment of 2018 estimated tax (Form 1040-ES).

  • Final Installment of 2018 estimated tax (Form 1041-ES) by trusts, calendar-year estates, and certain residuary trusts.

JANUARY 31

Employers’ Taxes – Employers of non-agricultural and non-household employees file return on Form 941 for withheld income and FICA taxes in last quarter of 2018.

  • Employers must file Form 940, annual return of Federal unemployment (FUTA) taxes, for 2018.

Withholding – Employees’ statements (Form W-2 and Form 1099-R) for amounts withheld in 2018 to be furnished by employer to employees. Copy A of Form W-2 (together with transmittal Form W-3) must be filed with the Social Security Administration, whether filed electronically or on paper.

Information Returns – Annual statements must be furnished to recipients of:

  • Gambling winnings (Form W-2G)
  • Dividends and liquidating distributions (Form 1099-DIV)
  • Interest, including interest on bearer certificates of deposit (Form 1099-INT)
  • Patronage dividends (Form 1099-PATR)
  • Original issue discount (Form 1099-OID)
  • Certain government payments, including unemployment compensation and state and local tax refunds of $10 or more (Form 1099-G)
  • Royalty payments of $10 or more, rent or other business payments of $600 or more, prizes and awards of $600 or more, crop insurance proceeds of $600 or more, fishing boat proceeds, medical and health care payments of $600 or more, non-employee compensation payments in box 7 (Form 1099-MISC)
  • Debt canceled by certain financial entities including financial institutions, credit unions, and Federal Government agencies of $600 or more (Form 1099-C)
  • Distributions from retirement or profit-sharing plans, IRAs, SEPs, or insurance contracts (Form 1099-R)
  • Payments received from a third party settlement entity (Form 1099-K)

FEBRUARY 2019

FEBRUARY 15 

Information Returns – Annual statements must be furnished to recipients of:

  • Proceeds from broker and barter exchange transactions (Form 1099-B)
  • Proceeds from real estate transactions of $600 or more (Form 1099-S)
  • Broker payments of $10 or more in lieu of dividends or tax-exempt interest,   and gross proceeds of $600 or more paid to an attorney (Form 1099-MISC)

Individuals – Last day for filing Form W-4 by employees who wish to claim exemption from withholding of income tax for 2019.

FEBRUARY 28 

Information Returns – Annual 1099 series returns (together with transmittal Form 1096) for paper filings (April 1 if filling electronically) must be filed with the IRS to report payments to recipients who received Form 1099 on January 31 or February 15, as indicated above.

MARCH 2019

MARCH 15

Partnerships – Last day for filing income tax for calendar year partnership (Form 1065) and providing each partner with a copy of Schedule K-1.

  • Last day for calendar-year US partnerships to file application (Form 7004) for automatic six-month extension to file 2018 income tax return.

S Corporations – Last day for filing income tax return for calendar-year S corporation (Form 1120S) and to provide each shareholder with a copy of Schedule K-1. Returns for fiscal-year S corporations are due on the 15th day of the 3rd month after the close of the tax year.

  • Last date for filing application (Form 7004) by S corporations for automatic six-month extension to file 2018 income tax return.
  • Last date for filing Form 2553 to elect to be treated as an S corporation beginning with calendar year 2019. 

ABLE Accounts – Trustees of ABLE accounts must furnish a copy of Form 5498-QA to participants. ABLE account information must be reported to the IRS by May 31.

APRIL 2019

APRIL 1 

Information Returns – Electronic Filing. Due date for filing Form 1099 series (for reporting certain payments made) and Form 1098 series (for reporting receipt of certain payments) with the IRS electronically.

Withholding – Electronic Filing. Last day for filing Form W-2G with the IRS if filing electronically.

APRIL 15

Individuals – Income tax and self-employment tax returns of individuals for calendar year 2018 and income tax returns of calendar-year decedents who died in 2018 (Form 1040). Fiscal-year individuals must file returns or requests for extension by the 15th day of the 4th month after the close of the tax year.

  • Last day for calendar-year individuals to file application (Form 4868) for automatic six-month extension to file 2018 income tax return.
  • Last day for individuals to file amended income tax returns (Form 1040X) for the calendar year 2015.

Estimated Tax – Calendar-year corporations pay first installment of 2019 estimated income taxes (Form 1120-W).

  • Payment of first installment of 2019 estimated income taxes (Form 1040-ES) by calendar-year individuals, other than farmers and fishermen. Estimated tax payments for fiscal-year individuals are due on the 15th day of the 4th, 6th, and 9th months of the tax year and the 1st month of the following tax year.
  • Payment of first installment of 2019 estimated income taxes (Form 1041-ES) by trusts and calendar-year estates and certain residuary trusts.

Corporations – Due date of 2018 income tax returns (Form 1120) for calendar-year C corporations, including domestic corporations or foreign corporations with offices in the United States (Form 1120-F).

  • Last date for filing application (Form 7004) by calendar-year C corporations for automatic five-month extension to file 2018 income tax return.
  • Last date for a calendar-year corporation to file an amended income tax return (Form 1120X) for the calendar year 2015.

Trusts and Estates – Fiduciary income tax return (Form 1041) for calendar year 2018. Fiscal-year estates must file by the 15th day of the 4th month following close of the tax year.

  • Last day for calendar-year estates and trusts to file application (Form 7004) for automatic 5 ½-month extension of time to file 2018 income tax return.
  • Last day for estates and trusts to file amended tax returns (Form 1041) for calendar year 2015.

APRIL 30    

Coverdell ESAs – Trustees of Coverdell education savings accounts (ESA) must furnish copy of Form 5498-ESA to participants. Coverdell ESA information must be reported to the IRS by May 31.

Employers’ Taxes – Employers of non-agricultural and non-household employees must file return on Form 941 to report income tax withholding and FICA taxes for the first quarter of 2019.

MAY 2019

MAY 15    

Exempt Organizations – Annual information return (Form 990) for 2018 by calendar-year organizations exempt or claiming exemption from tax under Code Sec. 501 or Code Sec. 4947(a)(1). Fiscal-year organizations must file by 15th day of 5th month after close of the accounting period.

  • Calendar-year private foundations and Code Sec. 4947(a) trusts treated as private foundations must file Form 990-PF, and private foundations must pay the first quarter installment of estimated excise tax in net investment or tax on unrelated business income. Fiscal-year organizations must file by 15th day of 5th month after close of the accounting period, for both Form 990-PF and estimated taxes referred to above.
  • Calendar-year Code Sec. 501(a) organizations with unrelated business income must file income tax return on Form 990-T. Fiscal-year organizations must file by 15th day of 5ht month following close of tax year.
  • Last day for calendar-year exempt organizations to file application (Form 8868) for automatic six-month extension of time to file Form 990 for the 2018 tax year. Form 8868 is also used for an automatic six-month extension of an exempt organization to file Form 990-T.