Tax Calendar - 2018 Due Dates

Here are the principal 2018 tax due dates. The effect of Saturdays, Sundays, and federal (but not State) holidays has been taken into account.

January 16, 2018. Individuals.

Make a payment of your estimated tax for 2017 if you didn't pay your 2017 income tax through withholding (or didn't pay in enough tax that way). Use Form 1040-ES, or pay by various electronic means. This is the final installment date for 2017 estimated tax.

January 16, 2018. Farmers and fishermen.

Pay your estimated tax for 2017 by using Form 1040-ES or by paying by various electronic means. You can then file your 2017 income tax return (Form 1040) by Apr. 17. If you don't make this estimated payment this time, file your 2017 return and pay any tax due by Mar. 1, 2018, to avoid an estimated tax penalty.

January 31, 2018. Individuals.

File your income tax return (Form 1040) for 2017 if you didn't pay your last installment of estimated tax by Jan. 16. Filing your return now prevents any penalty for late payment of the last installment.

January 31, 2018. All employers.

Give your employees their copies of Form W-2 for 2017.

File Form W-3 along with Copy A of all the Form W-2s you issued for 2017.

January 31, 2018. All businesses.

Give an annual information statement to recipients of certain payments you made during 2017. (You can use a copy of the appropriate Form 1099.)

File Form 1099-MISC if reporting nonemployee compensation payments in box 7. If other than box 7, file by Feb. 28, 2018 if on paper, Apr. 2, 2018 if electronically.

February 15, 2018. Individuals.

If you claimed exemption from income tax withholding for 2017 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.

February 15, 2018. All businesses.

Give an annual information statement to recipients of certain payments (e.g., proceeds from broker and barter transactions) you made during 2017. (You can use a copy of the appropriate Form 1099.)

February 28, 2018. All businesses.

File an information return (Form 1099) with IRS for certain payments you made during 2017. There are different versions of Form 1099 for different types of payments. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is Apr. 2, 2018.

February 28, 2018. Large food and beverage establishment employers.

File Form 8027 to report tip income and allocated tips. Use Form 8027-T to summarize and transmit Form 8027 if you have more than one establishment. The due date for electronic filers is Apr. 2, 2018.

March 1, 2018. Farmers and fishermen.

File your 2017 income tax return (Form 1040) and pay any tax due. However, you have until Apr. 17 if you paid your 2017 estimated tax by Jan. 16, 2018.

March 15, 2018. Partnerships.

File a 2017 calendar year return (Form 1065), and provide each partner with a copy of Schedule K-1. If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by Sept. 17.

March 15, 2018. Electing large partnerships.

File a 2017 calendar year return (Form 1065-B), and provide each partner with a copy of Schedule K-1 of Form 1065-B. If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065-B by Sept. 17.

March 15, 2018. S corporations.

File a 2017 calendar year income tax return (Form 1120S), pay any tax still due, and provide each shareholder with a copy of Schedule K-1. If you want an automatic 6-month extension, file Form 7004 and deposit what you estimate you owe.

March 15, 2018. S elections.

File Form 2553 to choose to be treated as an S corporation for calendar year 2018 and thereafter. If Form 2553 is filed late, S treatment will begin with calendar year 2019 (unless the taxpayer qualifies for late election relief).

April 2, 2018. Electronic filers of information returns.

Electronically file those information returns listed under Feb. 28 above (e.g., Form 1099s, Form W-2s, etc.).
(Feb. 28 is the due date for non-electronic filers.)

April 17, 2018. Individuals.

File an income tax return for 2017 (Form 1040, Form 1040A, or Form 1040EZ), and pay any tax due. Taxpayers who can't make payments should request (on Form 9465) an agreement to pay in installments. If you want an automatic 6-month extension to file, file Form 4868 and make any required payments by Apr. 17. Then file Form 1040 or Form 1040A by Oct. 15.

U.S. citizens and resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico are allowed an automatic 2-month extension of time (to June 15) to file their returns and pay any tax due.

If you aren't paying your 2018 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax by this date. Use Form 1040-ES, or pay by various electronic means.

Contributions to an IRA for 2017 must be made by Apr. 17.

April 17, 2018. C corporations.

File a 2017 calendar year income tax return (Form 1120), and pay any tax still due. If you want an automatic 6- month extension, file Form 7004 and deposit what you estimate you owe.

April 17, 2018. Corporations.

Calendar year corporations must deposit the first installment of estimated income tax for 2018.

June 15, 2018. Individuals.

Make the second installment payment of your 2018 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES, or pay by various electronic means.

If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file your 2017 Form 1040 and pay any tax, interest and penalties due. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline.

June 15, 2018. Corporations.

Calendar year corporation must deposit the second installment of estimated income tax for 2018.

July 31, 2018. All employers.

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or Form 5500-EZ for calendar year 2017. 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.

September 17, 2018. Individuals.

Make the third installment payment of your 2018 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES, or pay by various electronic means.

September 17, 2018. S corporations.

File a 2017 calendar year income tax return (Form 1120S), and pay any tax due if you were given an automatic 6-month extension.

September 17, 2018. Corporations.

Calendar year corporations must deposit the third installment of estimated income tax for 2018.

September 17, 2018. Partnerships.

File a 2017 calendar year return (Form 1065) if you were given an automatic 6-month extension.

September 17, 2018. Electing large partnerships.

File a 2017 calendar year return (Form 1065-B) if you were given an automatic 6-month extension.

October 15, 2018. Individuals.

If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040 and pay any tax, interest, and penalties due.

October 15, 2018. C corporations.

File a 2017 calendar year income tax return (Form 1120), and pay any tax due if you were given an automatic 6-month extension.

During November, 2018. All employers.

Request that employees whose withholding exemptions will be different in 2019 fill out a new Form W-4.

December 17, 2018. Corporations.

Calendar year corporation must deposit the fourth installment of estimated income tax for 2018.

 

© 2018 Thomson Reuters/Tax & Accounting. All Rights Reserved.

Client Portal

Our Blog

5 Tips to Eat Healthy While on Vacation this Summer

July 16, 2018

If you are like most, summer is prime time for family and friend vacations. It’s a time to unwind and recharge…to see new places and try new things. For many, “new things” often means food. And if you are trying to maintain or lose weight, that can be a problem. So, for all you travelers trying to stay healthy this summer, here are 5 great tips to help you stay on a healthy eating plan and still enjoy your vacation!

Read More...

Go Mobile!

...and get what you need, when and where you need it!

Phone: 203.208.0572 • Fax: 203.208.2238
Email: info@murphycocpa.com