To help make sure that you do not miss any important 2019 deadlines, we have provided this summary of when various tax-related forms, payments and other actions are due.
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Date: |
Deadline for: |
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March 15 |
Calendar-year S corporations: Filing a 2018 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Calendar-year partnerships: Filing a 2018 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
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April 1 |
Employers: Electronically filing 2018 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
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April 15 |
Individuals: Filing a 2018 income tax return (Form 1040, Form 1040A or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due. (See June 17 for an exception for certain taxpayers.) Individuals: Paying the first installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2018 contributions to a traditional IRA or Roth IRA (even if a 2018 income tax return extension is filed). Individuals: Making 2018 contributions to a SEP or certain other retirement plans (unless a 2018 income tax return extension is filed). Individuals: Filing a 2018 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709. Household employers: Filing Schedule H (Form 1040), if wages paid equal $2,100 or more in 2018 and Form 1040 is not required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Trusts and estates: Filing an income tax return for the 2018 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to October 1 (Form 7004), and paying any income tax due. Calendar-year corporations: Filing a 2018 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Calendar-year corporations: Paying the first installment of 2019 estimated income taxes. |
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April 30 |
Employers: Reporting income tax withholding and FICA taxes for first quarter 2019 (Form 941), and paying any tax due. |
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May 15 |
Exempt organizations: Filing a 2018 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due. Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2018 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ. |
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June 17 |
Individuals: Filing a 2018 individual income tax return (Form 1040) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States. Individuals: Paying the second installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the second installment of 2019 estimated income taxes. |
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July 31 |
Employers: Reporting income tax withholding and FICA taxes for second quarter 2019 (Form 941), and paying any tax due. Employers: Filing a 2018 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
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September 16 |
Individuals: Paying the third installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the third installment of 2019 estimated income taxes. Calendar-year S corporations: Filing a 2018 income tax return (Form 1120S) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year S corporations: Making contributions for 2018 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2018 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed. |
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October 1 |
Trusts and estates: Filing an income tax return for the 2018 calendar year (Form 1041) and paying any tax, interest and penalties due, if an automatic five-and-a-half month extension was filed. Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2018, except in certain circumstances. |
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October 15 |
Individuals: Filing a 2018 income tax return (Form 1040, Form 1040A or Form 1040EZ) and paying any tax, interest and penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States). Individuals: Making contributions for 2018 to certain existing retirement plans or establishing and contributing to a SEP for 2018, if an automatic six-month extension was filed. Individuals: Filing a 2018 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year C corporations: Filing a 2018 income tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year C corporations: Making contributions for 2018 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. |
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October 31 |
Employers: Reporting income tax withholding and FICA taxes for third quarter 2019 (Form 941) and paying any tax due. |
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November 15 |
Exempt organizations: Filing a 2018 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due, if a six-month extension was previously filed. |
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December 16 |
Calendar-year corporations: Paying the fourth installment of 2019 estimated income taxes. |
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December 31 |
Employers: Establishing a retirement plan for 2019 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP). |
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.