Tax Filing Due Dates

Tax Calendar DatesTax Filing Due Dates

 

2017 Federal Tax Return Due Dates

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
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1st QUARTER: JANUARY - MARCH 2017

January 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of December, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


January 17
Individuals: If you did not pay your 2016 income tax through withholding (or you did not pay enough tax that way), you must make an estimated tax payment for 2016. Use Form 1040-ES (Estimated Tax for Individuals). This is the final installment date for 2016 estimated tax payments. Note that you do not have to make this payment if you file your 2016 return (Form 1040) and pay any tax due by January 31, 2017.

Farmers & Fishermen: Make your 2016 estimated tax payment using Form 1040-ES. You have until April 18 to file your income tax return (Form 1040). If you do not pay your estimated tax by January 17, you must file your 2016 return and pay any tax due by March 1, 2017 to avoid an estimated tax penalty.


January 31
Individuals Who Must Make Estimated Tax Payments: If you did not pay your final installment of estimated tax by January 17, you may choose (but are not required) to file your 2016 tax return (Form 1040) by January 31. Filing your tax return and paying any tax due by January 31 will prevent late payment penalties on the final installment. If you cannot file and pay your tax by January 31, you should file and pay your tax by April 18.

All Businesses: Provide annual information statements to the recipients of certain payments you made in 2016. You can use the appropriate version of Form 1099 or other information return. (Note that Form 1099 can be issued electronically with the consent of the recipient.) Such payments may include: dividends, interest, royalties, compensation for independent contractors, debt cancellation, prizes, and awards. For more information, refer to the General Instructions for Certain Information Returns.

All Businesses: File information returns (e.g., Forms 1099) for certain payments you made in 2016. Note that there are different forms for different types of payments. Use a separate Form 1096 (Annual Summary and Transmittal of U.S. Information Returns) to summarize and transmit the forms for each type of payment. For more information, refer to the General Instructions for Certain Information Returns. If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your IRS filing deadline will be extended to March 31, although the deadline for giving the recipient these forms generally remains January 31.

Payers of Non-Employee Compensation: File Form 1099-MISC for non-employee compensation that you paid in 2016.


February 10
Employees Who Work for Tips: If you received $20 or more in tips during the month of January, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

February 15
Individuals: If you claimed an exemption from withholding tax last year on the Form W-4 (Employee’s Withholding Allowance Certificate) that you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All Businesses: Provide annual information statements to the recipients of certain payments you made in 2016. You can use the appropriate version of Form 1099 or other information return. (Note that Form 1099 can be issued electronically with the consent of the recipient.) This due date only applies to the following types of payments: all payments reported on Form 1099-B (Proceeds from Broker and Barter Exchange Transactions), all payments reported on Form 1099-S (Proceeds from Real Estate Transactions), and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 14 of Form 1099-MISC (Miscellaneous Income).


March 1
Farmers & Fishermen: File your 2016 income tax return (Form 1040) and pay any tax due. However, if you paid your 2016 estimated tax by January 17, 2017, you have until April 18 to file your return.


March 10
Employees Who Work for Tips:
If you received $20 or more in tips during the month of February, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


March 15
Partnerships:
File a 2016 tax return (Form 1065). Provide each partner with a copy of Schedule K-1 (Partner’s Share of Income, Deductions, Credits, etc.) of Form 1065, or a substitute Schedule K-1. To request an automatic 6-month extension of time to file the return and provide Schedules K-1, use Form 7004 to extend your filing deadline to September 15. You can file Form 7004 online.

Electing Large Partnerships: File a 2016 tax return (Form 1065-B). Provide each partner with a copy of Schedule K-1 (Partner’s Share of Income/Loss from an Electing Large Partnership) of Form 1065-B, or a substitute of Schedule K-1. This due date applies even if the partnership requests an extension of time to file Form 1065-B by filing Form 7004. To request an automatic 6-month extension of time to file the return and provide each partner with a copy of their amended (if required) Schedule K-1, use Form 7004 to move your filing deadline to September 15.

S Corporations: File a 2016 income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Shareholder’s Share of Income, Deductions, Credits, etc.) of Form 1120S, or a substitute of Schedule K-1. To get an automatic 6-month extension of time to file, use Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) and pay what you estimate you owe on your return. You can file a business extension online.

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 2017. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2018.

March 31
Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G:
File these forms with the IRS. This due date applies only if you file these forms electronically. Otherwise, see February 28. (The due date for giving the recipient these forms generally remains January 31.) For more information, see IRS Publication 1220.


2nd QUARTER: APRIL - JUNE 2017

April 10
Employees Who Work for Tips:
If you received $20 or more in tips during the month of March, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

April 18
Individuals:
File a 2016 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want to request an automatic 6-month extension of time to file your return, use Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) to extend your filing deadline to October 16, 2017. You can also file an extension online.

Individuals: If you are not paying your 2017 income tax through withholding (or you will not pay enough tax during the year that way), pay the first installment of your 2017 estimated tax. Use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Household Employers: If you paid cash wages of $1,900 or more to a household employee in 2016, you must file Schedule H (Household Employment Taxes) of Form 1040. If you are required to file a Federal income tax return (Form 1040), include Schedule H with your return and report any household employment taxes. If you paid total cash wages of $1,000 or more to household employees in any calendar quarter of 2015 or 2016, you must report any Federal Unemployment (FUTA) tax on Schedule H. Also report any income tax you withheld for your household employees. For more information, refer to IRS Publication 926.

Corporations: File a 2016 income tax return (Form 1120) and pay any tax due. To request an automatic 6-month extension of time to file, use Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) and pay what you estimate you owe on your return. You can file a business extension online.

Corporations: Deposit the first installment payment for 2017 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.



May 10
Employees Who Work for Tips:
If you received $20 or more in tips during the month of April, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).



June 12
Employees Who Work for Tips:
If you received $20 or more in tips during the month of May, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


June 15
Individuals:
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 2016 income tax return (Form 1040) and pay any tax due. If you want a 4-month extension of time to file your return, use Form 4868 to extend your filing deadline to October 16. (Note that there are special provisions for military personnel who are stationed in a combat zone. For more information, see IRS Publication 3.)

Individuals: If you are not paying your 2017 income tax through withholding (or you will not pay enough tax during the year that way), pay the second installment of your 2017 estimated tax. Use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Corporations: Deposit the second installment payment for 2017 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.

 

3rd QUARTER: JULY - SEPTEMBER 2017

July 10
Employees Who Work for Tips:
If you received $20 or more in tips during the month of June, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


August 10
Employees Who Work for Tips:
If you received $20 or more in tips during the month of July, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


September 11
Employees Who Work for Tips:
If you received $20 or more in tips during the month of August, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


September 15
Individuals:
If you are not paying your 2017 income tax through withholding (or you will not pay enough tax during the year that way), pay the third installment of your 2017 estimated tax. Use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Partnerships: If a 6-month tax extension was requested/obtained, file a 2016 tax return (Form 1065) and pay any tax due by this date. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).

S Corporations: If a 6-month tax extension was requested/obtained, file a 2016 tax return (Form 1120S) and pay any tax due by this date. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1 (Form 1120S).

Electing Large Partnerships: If a 6-month tax extension was requested/obtained, file a 2016 tax return (Form 1065-B) and pay any tax due by this date. If required, provide each partner with a copy of their final or amended Schedule K-1 (Form 1065-B) or substitute Schedule K-1 (Form 1065-B).

Corporations: Deposit the third installment payment for 2017 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.


4th QUARTER: OCTOBER - DECEMBER 2017

October 10
Employees Who Work for Tips:
If you received $20 or more in tips during the month of September, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


October 16
Individuals:
If you requested/obtained a 6-month tax extension, file your 2016 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due by this date.

Corporations: If a 6-month tax extension was requested/obtained, file a 2016 tax return (Form 1120) and pay any tax due by this date.


November 13
Employees Who Work for Tips:
If you received $20 or more in tips during the month of October, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).


December 11
Employees Who Work for Tips:
If you received $20 or more in tips during the month of November, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).

December 15
Corporations:
Deposit the fourth installment payment for 2017 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.


 

 

 

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