1ST QUARTER 2019

1st Quarter: Tax Due Dates, January – March 2019

    • January 1 — Everyone
      Federal Holiday (New Year’s Day) Details
    • January 10 — Employees who work for tips
      If you received $20 or more in tips during December, report them to your employerDetails
    • January 15 — Individuals
      Make a payment of your estimated tax for 2018 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ESDetails
    • January 15 — Social security, Medicare, and withheld income tax
      If the monthly deposit rule applies, deposit the tax for payments in December 2018
    • January 15 — Farmers & fishermen
      Pay your estimated tax for 2018 using Form 1040-ES Details
    • January 21 — Everyone
      Federal Holiday (Martin Luther King, Jr. Day) Details
    • January 31 — All Employers
      Give your employees their copies of Form W2 for 2018. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.
    • January 31 — Individuals who must make estimated tax payments
      If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2017 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 15.
    • January 31 — Payers of gambling winnings
      If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.
    • January 31 — Social Security, Medicare, and withheld income tax
      File Form 941 for the fourth quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until 02-10 to file the return.
    • January 31 — Certain small employers
      File Form 944 to report social security and Medicare taxes and withheld income tax for 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2018 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
    • January 31 — Farm employers
      File Form 943 to report social security and Medicare taxes and withheld income tax for 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
    • January 31 — Federal unemployment tax
      File Form 940 for 2018. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
    • January 31 — All businesses
      Give annual information statements to recipients of certain payments you made during 2018 Details

    • February 10 — Social security, Medicare, and withheld income tax
      File Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
    • February 10 — Certain small employers
      File Form 944 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
    • February 10 — Farm employers
      File Form 943 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
    • February 10 — Federal unemployment tax
      File Form 940 for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
    • February 10 — Employees who work for tips
      If you received $20 or more in tips during January, report them to your employerDetails
    • February 15 — All businesses
      Give annual information statements to recipients of certain payments you made during 2018 Details
    • February 15 — Social security, Medicare, and withheld income tax
      If the monthly deposit rule applies, deposit the tax for payments in January.
    • February 15 — All employers
      Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but did not give you Form W4 to continue the exemption this year.
    • February 15 — Individuals
      If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-04 by this date to continue your exemption for another yearDetails
    • February 18 — Everyone
      Federal Holiday (Washington’s Birthday) Details
    • February 28 — All businesses
      File information returns (for example, Forms 1099) for certain payments you made during 2018.
    • February 28 — Payers of gambling winnings.
      File Form 1096 along with Copy A of all the Forms W2G you issued for 2018. If you file Forms W2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.
    • February 28 — All employers
      File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2018. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains January 31.
    • February 28 — Large food and beverage establishment employers
      File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.

    • March 1 — Farmers & fishermen
      File your 2018 income tax return (Form 1040) and pay any tax due Details
    • March 10 — Employees who work for tips
      If you received $20 or more in tips during February, report them to your employerDetails
    • March 15 — S Corporations
      File a 2018 calendar year income tax return (Form 1120S) and pay any tax due Details
    • March 15 — S Corporation election
      File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2019.
    • March 15 — Partnerships
      File a 2018 calendar year return (Form 1065) Details
    • March 15 — Electing larger partnerships
      Provide each partner with a copy of Schedule K1 (Form 1065B), Partner’s Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K1. This due date applies even if the partnership requests an extension of time to file the Form 1065B by filing Form 7004
    • March 15 — Partnerships
      Electing large partnerships: File a 2018 calendar year return (Form 1065-B) Details
    • March 15 — Social security, Medicare, and withheld income tax
      If the monthly deposit rule Page 6 Publication 509 applies, deposit the tax for payments in February.
    • March 31 — Electronic filing of Forms W2
      File copies of all the Forms W2 you issued for 2018. This due date applies only if you electronically file.
    • March 31 — Electronic filing of Forms W2G
      File copies of all the Forms W2G you issued for 2018. This due date applies only if you electronically file.
    • March 31 — Electronic filing of Forms 8027
      File Forms 8027 for 2018. This due date applies only if you electronically file.