January 15 - Fourth estimated quarterly tax payment for previous year due
January 31 - 1099 statements due to recipients, W-2 statements due to employees, Annual FUTA 940 payroll tax return due, Fourth quarter 941 payroll tax return for previous year
February 28 - Paper 1099 statements due to IRS, Paper W-2 statements due to Social Security Administration
March 15 - Calendar year corporation tax returns due, "S" corporation elections due for calendar year corporations
Note - Tax returns for calendar year limited liability company returns which have elected to be classified as corporations are also due on March 15
March 31 - Electronic 1099 statements due to IRS, Electronic W-2 statements due to Social Security Administration
April 15 - Individual, partnership, trust and estate returns due for calendar year taxpayers, first estimated quarterly tax payment for year due
Note - Tax returns for calendar year limited liability company returns which are classified as sole proprietorships or partnerships are also due on April 15
April 30 - First quarter 941 payroll tax return for year due
June 15 - Second estimated quarterly tax payment for year due
July 31 - Second quarter 941 payroll tax return for year due
September 15 - "Extended" calendar year corporation and partnership returns due, third estimated quarterly tax payment for year due
October 15 - "Extended" individual returns due for calendar year taxpayers
October 31 - Third quarter 941 payroll tax return for year due
Note - If the due date falls on a Saturday, Sunday, or legal holiday, the due date moves to the next day that is not a Saturday, Sunday, or legal holiday.