2024
January
January 15:
The fourth installment of estimated taxes for the previous year is due.
January 15:
Your payroll tax deposit for December is due if you make payroll tax deposits monthly. (exceptions may apply, see below general chart)
January 19:
Form 1099-R available online; for distributions from brokerage retirement accounts
January 20:
Form 5498 available online; for use with contributions to, and year-end market values of, brokerage retirement accounts
January 20:
1099 Consolidated Tax Form, Mailing cycle 1, available online; for accounts holding securities with no anticipated reclassifications
January 31:
Due date for employers to send W-2 forms. Furnish tax reports to employees and non-employees to who you paid wages during the previous tax year. You must submit W-2 Forms to the Social Security Administration. You don't have to include a W-3 transmittal form if you file these forms online.
January 31:
Various 1099 forms, and forms 1099-NEC, 1099-MISC, and 1099-K are used to report payments that typically don’t come from an employer, such as if you work as an independent contractor, gig worker, or self-employed person or if you receive income such as interest, dividends, prize winnings, rents, royalties, or brokerage account transactions. If January 31 falls on a weekend or holiday, these forms are due to be sent the following business day.
January 31:
Quarter 4 sales tax reporting filing deadline. Deposit Federal Unemployment (FUTA) taxes owed through December (fourth quarter). You must deposit the taxes you owe if you owe more than $500 or more in FUTA taxes for the quarter ending Dec. 31.
February
February 10:
File and submit Form 941, Employer's Quarterly Federal Tax Return, and Federal Unemployment Tax (FUTA) Form 940 by Feb. 10 if you made all required payments in full by the due dates.
February 10:
1099: Info Only (corporate) available online only; supplemental information for corporate and eligible exempt accounts
February 10:
1099 Preliminary Tax Statement available online only; for early tax preparation with clients receiving 1099s in Mailing cycles 3 or 4
Please note: Statement is for planning purposes only and is not considered final.
February 10:
1099 Consolidated Tax Form, Mailing cycle 2, available online; for accounts holding securities with income reclassifications to date
February 15:
Reclaim your exemption from withholding. If you chose to claim an exemption from your employer withholding taxes from your paycheck last year by filing a Form W-4, you’ll need to re-file the form by this date. You would file this exemption request if you anticipate having no tax liability this year and had none in the previous year.
February 16:
Your payroll tax deposit for January is due if you make payroll tax deposits monthly.
February 26:
Forms 480.6A, 480.6B, 480.6C, and 480.6D available online; for residents of Puerto Rico
February 26:
1099 Consolidated Tax Form, Mailing cycle 3, available online; for brokerage accounts holding securities with income reclassifications to date
March
March 06:
1099 Consolidated Tax Form, Mailing cycle 4, available online; for brokerage accounts holding later-issuer reclassifications (e.g., UITs, REITs)
March 06:
Forms 1099 REMIC available online; for OID and other periodic interest reported
March 08:
1042-S (nonretirement) available online; for use with nonretirement accounts held by nonresident aliens with U.S.-source income earnings
March 15:
1042-S (retirement) mailing deadline; for use with retirement accounts held by nonresident aliens with distributions from retirement accounts
Please note: This form is not available online.
March 15:
Your payroll tax deposit for February is due if you make payroll tax deposits monthly.
March 15:
S Corporation income tax returns on Form 1120-S are due. Can File 6 Month Extension on Form 7004.
March 15:
Partnerships (including multiple-member LLCs filing income taxes as partnerships) must file their business income tax returns on Form 1065 by this date. If you want to file a 6-month extension application, it's due by this date using IRS Form 7004.
April
April 15:
Deadline to make IRA, Roth and HSA contributions for prior tax year. After this date, you generally can’t make contributions for the previous tax year.
April 15:
Report your business income taxes on Schedule C with your personal tax return if your business is a sole proprietorship or a single-member LLC. Schedule C is the business profit and loss form that must be submitted with your personal income taxes on Form 1040. Your Schedule C net income is included with your other sources of income to determine your taxable income. Use Schedule F if you’re a farmer.
April 15:
Your corporation (C corp) must file Form 1120 Corporate Income Tax Return if it has a year-end of Dec. 31. If you want to file a 6-month extension application, it's due by this date using IRS Form 7004.
April 15:
The first installment of estimated taxes is due if you pay estimated taxes.
April 15:
An extension application for your personal tax return must be filed by this date if you want to request one. You must also pay income taxes by this date and you don't receive an extension on payment.
April 15:
Your payroll tax deposit for March is due if you make payroll tax deposits monthly.
April 15:
Federal Tax Filing Deadline; filing transactions for 2023 tax year must be completed by this date. For 2023 IRA contributions, IRAs must be established.
April 20:
Form 5500 AVS (retirement plans) available online
April 30:
Quarter 1 sales tax reporting filing deadline. First quarter federal unemployment (FUTA) taxes for larger employers are due. You must make a deposit by the due date if your FUTA tax liability in any quarter is more than $500.
May
May 10:
File Form 941 and Form 940 and submit them by May 10 if you made all required payments in full by the due dates.
May 12:
Follow-up Form 5498 available online; for contributions made between January 1, 2024, and April 18, 2024
May 16:
Your payroll tax deposit for April is due if you make payroll tax deposits monthly.
June
June 15:
Your payroll tax deposit for May is due if you make payroll tax deposits monthly.
June 15:
The second installment of estimated taxes for the current year is due if you pay estimated taxes.
July
July 15:
Your payroll tax deposit for June is due if you make payroll tax deposits monthly.
July 31:
Quarter 2 sales tax reporting filing deadline. Second quarter federal unemployment (FUTA) taxes for larger employers are due. You must make a deposit by the due date if your FUTA tax liability in any quarter is more than $500.
August
August 10:
File Form 941 and Form 940 and submit them by Aug. 10 if you made all required payments in full by the due dates.
August 15:
Your payroll tax deposit for July is due if you make payroll tax deposits monthly.
September
September 15:
Your payroll tax deposit for August is due if you make payroll tax deposits monthly.
September 15:
The third installment of estimated taxes is due if you pay estimated taxes.
September 15:
Your tax return is due by this date if you extended your partnership or S corporation tax return filing date.
October
October 15:
Your payroll tax deposit for September is due if you make payroll tax deposits monthly.
October 15:
Schedule C, along with your personal tax return, is due if you requested a 6-month extension to file.
October 15:
Corporations' tax return extensions are due.
October 31:
Quarter 3 sales tax reporting filing deadline. Third quarter federal unemployment (FUTA) taxes for larger employers are due. You must make a deposit by the last day of the month after the end of the quarter if your FUTA tax liability in any quarter is more than $500.
November
November 1:
File Form 941, Employer's Quarterly Federal Tax Return. You have until Nov. 10 to submit this form if you made all required payments in full by the due dates.
November 15:
Your payroll tax deposit for October is due if you make payroll tax deposits monthly.
December
December 15:
Your payroll tax deposit for November is due if you make payroll tax deposits monthly.
December 15:
Deposit the fourth installment of your estimated tax if your business is a corporation.
December 31:
Required minimum distributions must be taken for individuals age 73 or older by year end. After taking your first RMD (for 2021) by April 1, 2023 if you turned 72 in 2022, you also need to take your 2023 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2023.
December 31:
The deadline for converting funds in retirement and other accounts to a Roth IRA
