Note that if a due date falls on a Saturday, Sunday, or legal holiday, the deadline is moved to the next business day. See the applicable form instructions for more guidance. Note that a filing extension does not extend the time to pay any taxes.

January 15

  • Fourth quarter estimated tax payments due

January 31

  • Deadline for employers to mail W-2 Forms to their employees and for businesses to furnish 1099 Forms

February 28

  • Deadline for businesses to mail Forms 1099 and 1096 to the IRS

March 15

  • Deadline to file partnership tax returns (Form 1065) or to request an automatic five-month extension of time to file (Form 7004)
  • Deadline to file S-Corporation tax returns (Form 1120-S) or to request an automatic five-month extension of time to file (Form 7004)

April 15

  • First-quarter estimated tax payments due
  • Deadline to file individual tax returns (Form 1040) or to request an automatic extension (Form 4868). An extension provides an extra six months to file your return. Payment of the tax is still due by April 15. You can submit payment for any taxes you owe along with the extension form.
  • Last day to make a contribution to a traditional IRA, Roth IRA, Health Savings Account, SEP-IRA, or solo 401(k). You have until October 15 to fund a SEP-IRA or solo 401(k) if you file an extension.
  • Deadline to file estate income tax or trust income tax returns (Form 1041) or to request an automatic five ½ month extension of time to file (Form 7004)
  • Deadline to file C-corporation tax returns (Forms 1120, 1120-A, 1120-H) or to request an automatic six-month extension of time to file (Form 7004) for corporations that use the calendar year as their tax year

​June 15

  • Second-quarter estimated tax payments due
  • Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic 4-month extension

September 15

  • Third-quarter estimated tax payments due
  • Final deadline to file partnership (Form 1065) or S-Corporation (Form 1120-S) tax returns if an extension was requested

October 1

  • Deadline for self-employed persons or small employers to establish a SIMPLE-IRA

October 15

  • Final extended deadline to file individual tax returns (Form 1040)
  • Final deadline to fund a SEP-IRA or solo 401(k) if you requested an automatic extension of time to file
  • Final extended deadline to file C-corporation tax returns (Form 1120)