Tax Due Dates

2015

January

Th 15 Individuals: Pay the final installment of your 2014 estimated tax. Use Form 1040-ES.

Th 15 Farmers and fishermen: Pay your estimated tax for 2014. Use Form 1040-ES.

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February

Mo  2  Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2014. Furnish Form W-2 to employees who worked for you during 2014.

Mo  2  File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

Mo  2  File your tax return if you did not pay your last installment of estimated tax by January 15th

Tu  10  File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

Tu  17  File a new Form W-4 if you claimed exemption from income tax withholding in 2014.

Tu  17  Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

We  18  Begin withholding on employees who claimed exemption from withholding in 2014 but did not file a W-4 to continue withholding exemption in 2015.

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March

Mo  2  File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2014.

Mo  2  File Form W-3 with Copy A of all Forms W-2 issued for 2014.

Mo  2  Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2014 estimated tax payments by Jan 15, 2015.

Mo  16  Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

Mo  16  S Corporations: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2015.

Mo  16  Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.

Tu  31  Electronically file Forms W-2, W-2G, 1098, 1099, and 8027.

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April

We  15  Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2015 estimated tax.

We  15  Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner.

We  15  Electing Large Partnerships: File Form 1065-B calendar year return.

We  15  Household Employers: File Sch. H with Form 1040 if you paid $1,900 or more to a household employee.

We  15  Corporations: Deposit the first installment of your 2015 estimated tax.

Th  30  Employers: File Form 941 for the first quarter.

Th  30  Deposit FUTA tax owed through Mar if more than $500.

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May

Mo  11  File Form 941 for the first quarter if you timely deposited all required payments.

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June

Mo  15  Individuals living outside the U.S.: File Form 1040.

Mo  15  Individuals: Pay the second installment of 2015 estimated tax.

Mo  15  Corporations: Deposit the second installment of your 2015 estimated tax.

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July

Fr  31  Deposit FUTA owed through June if more than $500.

Fr  31  File Form 941 for the second quarter.

Fr  31  File Form 5500 or 5500-EZ for calendar year 2014 employee benefit plan

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August

Mo  10  File Form 941 for the second quarter if you timely deposited all required payments.

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September

Tu  15  Individuals: Pay the third installment of your 2015 estimated tax.

Tu  15  Partnerships: File Form 1065 if you timely requested a 5-month extension.

Tu  15  Corporations: File calendar year Form 1120 or 1120S if you timely requested a 6-month extension.

Tu  15  Corporations: Deposit the third installment of your 2015 estimated tax.

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October

Th  15  Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.

Th  15  Electing Large Partnerships: File Form 1065-B if you timely requested a 6-month extension.

Th  15  File Form 5500 if you timely requested an extension on Form 5558.

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November

Mo  2  File Form 941 for the third quarter.

Mo  2  Deposit FUTA owed through Sep if more than $500.

Tu  10  File Form 941 for the third quarter if you timely deposited all required payments.

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December

Tu  15  Corporations: Deposit the fourth installment of your 2015 estimated tax.

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