Tax Deadlines

There are some important dates you should keep in mind — from estimated tax payment due dates to extension filing deadlines.

If a filing or payment deadline falls on a Saturday, Sunday, or legal holiday, the deadline will be the next business day.

2018

Jan. 1 Tax season begins.
Jan. 15 Make the fourth payment of your 2017 estimated tax if you aren’t paying your income tax for the year through withholding or won’t pay enough tax that way. Use Form 1040-ES. You won’t need to make the fourth payment if you file your 2017 return and pay any tax due by Jan. 31, 2018, and pay the entire balance due with your return.
Jan. 31 W-2s are due from your employer. Forms 1099 are due from payers of interest, dividends, and other specified types of income.

If you didn’t pay your last installment of 2017 estimated tax by Jan. 15, you’re allowed to file your return by Jan. 31. Filing your return and paying tax due by Jan. 31 prevents a penalty for late payment of the last installment. If you can’t file and pay your tax by Jan. 31, file and pay your tax by April 17.

Feb. 15 If you were exempt from income tax withholding for 2017, you must file a new Form W-4 to continue your exemption for the next tax year.
April 17 Federal returns are due.

Get an automatic six-month extension to file your return. You can submit Form 4868: Application for Automatic Extension of Time To File. This form must be postmarked on or before April 17. With the extension, your new deadline for filing your return will be Oct. 15. However, the IRS will charge you interest unless you make a payment that’s close to your tax liability. Submit your payment with Form 4868.

It’s the last day to set up an IRA or make IRA contributions for 2017 tax year — even if you get an extension.

Make the first payment of your 2018 estimated tax if you aren’t paying your income tax for the year through withholding or won’t pay enough tax that way. Use Form 1040-ES.

June 15 File Form 1040 and pay any tax, interest, and penalties due if you’re one of these people living and working outside the U.S. and Puerto Rico:

  • U.S. citizen
  • Resident alien
  • Member of military (on military duty)

If you want additional time to file your return, file Form 4868 to obtain four additional months to file. If you’re a member of the armed forces serving in a combat zone, you might be able to further extend the filing deadline.

Make the second payment of the current year’s estimated tax if you aren’t paying your income tax for the year through withholding or won’t pay enough tax that way. Use Form 1040-ES.

Sept. 15 Make the third payment of the current year’s estimated tax if you aren’t paying your income tax for the year through withholding or won’t pay enough tax that way. Use Form 1040-ES.
Oct. 1 It’s the deadline for establishing a SIMPLE IRA
Oct. 15 If you filed Form 4868 extending the due date of your return, file your return and pay any tax, interest, or penalties due.

It’s the last day for recharacterizing an IRA contribution for the year if you filed your return on time.

It’s the last day for making many elections the IRS required you to make by the due date of your 2017 return if you had filed it on time.

Tip earners — By the 10th day of each month, report the amount of tips of $20 or more you made during the previous month. You must report the amount in writing to your employers. This includes tips paid with cash, checks, and credit cards.

You can use Form 4070A in Publication 1244 or any other daily record to record your tip income for the month. If the 10th falls on a weekend or holiday, the due date is the next business day that isn’t a weekend or a holiday.

Farmers and fishermen — If at least 2/3 of your total gross income comes from farming or fishing, you should pay your required estimated tax using Form 1040-ES on or before Jan. 15. You then have until April 17 to file your return. You need to file your return and pay your taxes on or before March 1 to avoid a penalty for underpayment of estimated tax if both of these apply:

  • You farm or fish and at least 2/3 of your total gross income comes from these activities.
  • You make no estimated tax payments.

If you miss the March 1 filing deadline due to severe weather or resulting power outages, you can request a waiver of any estimated tax penalties. You don’t have to be in a state or federally declared disaster area to receive the tax relief. To request the waiver, complete Form 2210-F: Underpayment of Estimated Tax by Farmers and Fishermen and file it with your return.

Others paying estimated taxes Estimated tax payments with Form 1040-ES are usually due April 15, June 15, and Sept. 15 of the tax year, and Jan. 15 after the tax year ends. If the 15th falls on a weekend or holiday, the due date is the next business day. To learn more, see Publication 505: Tax Withholding and Estimated Tax.

To learn more, see these tax tips:

  • Year-End Tax Tips
  • Charitable Donations

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