<
Due Date Business Type Description
January 1 Everyone Federal Holiday (New Year's Day)
January 10 Employees who work for tips If you received $20 or more in tips during December, report them to your employer
January 12 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the first 15 days of December 2016
January 14 Regular method taxes Deposit the tax for the last 16 days of December 2016.
January 15 Individuals Make a payment of your estimated tax for 2016 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES
January 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in December 2016.
January 15 Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2016.
January 16 Everyone Federal Holiday (Birthday of Martin Luther King, Jr./Inauguration Day)
January 17 Farmers & fishermen Pay your estimated tax for 2016 using Form 1040-ES
January 27 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the last 16 days of December 2016
January 29 Regular method taxes Deposit the tax for the first 15 days of January.
January 31 All Employers Give your employees their copies of Form W2 for 2016. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.
February 1 Individuals who must make estimated tax payments If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2016 by February 1. Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 18.
February 1 Payers of gambling winnings If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.
February 1 Nonpayroll taxes File Form 945 to report income tax withheld for 2016 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposit rules.
February 1 Social Security, Medicare, and withheld income tax File Form 941 for the fourth quarter of 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.
February 1 Certain small employers File Form 944 to report social security and Medicare taxes and withheld income tax for 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2016 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
February 1 Farm employers File Form 943 to report social security and Medicare taxes and withheld income tax for 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
February 1 Federal unemployment tax File Form 940 for 2016. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
February 1 All businesses Give annual information statements to recipients of certain payments you made during 2016
February 1 Form 720 taxes File Form 720 for the fourth quarter of 2016.
February 1 Wagering tax File Form 730 and pay the tax on wagers accepted during December 2016.
February 10 Nonpayroll taxes File Form 945 to report income tax withheld for 2016 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 Social security, Medicare, and withheld income tax File Form 941 for the fourth quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
February 10 Certain small employers File Form 944 to report social security and Medicare taxes and withheld income tax for 2016. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 Farm employers File Form 943 to report social security and Medicare taxes and withheld income tax for 2016. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 Federal unemployment tax File Form 940 for 2016. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 Employees who work for tips If you received $20 or more in tips during January, report them to your employer
February 10 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.
February 12 Regular method taxes Deposit the tax for the last 16 days of January.
February 15 All businesses Give annual information statements to recipients of certain payments you made during 2015
February 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in January.
February 15 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in January.
February 15 All employers Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2016, but did not give you Form W4 to continue the exemption this year.
February 16 Individuals If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year
February 20 Everyone Federal Holiday (Washington's Birthday)
February 25 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.
February 28 Regular method taxes. Deposit the tax for the first 15 days of February.
February 28 All businesses File information returns (for example, Forms 1099) for certain payments you made during 2016.
February 28 Payers of gambling winnings. File Form 1096 along with Copy A of all the Forms W2G you issued for 2016. If you file Forms W2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains February 1.
February 28 All employers File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2016. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains February 1.
February 28 Large food and beverage establishment employers If the monthly deposit rule applies, deposit the tax for payments in January.
February 28 Large food and beverage establishment employers File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.
February 28 Farmers & fishermen File your 2016 income tax return (Form 1040) and pay any tax due.
March 10 Employees who work for tips If you received $20 or more in tips during February, report them to your employer.
March 11 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.
March 15 S Corporation election File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2017. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2018.
March 15 Partnerships File a 2016 calendar year return (Form 1065)
March 15 Electing larger partnerships Provide each partner with a copy of Schedule K1 (Form 1065B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K1. This due date applies even if the partnership requests an extension of time to file the Form 1065B by filing Form 7004
March 15 Partnerships Electing large partnerships: File a 2016 calendar year return (Form 1065-B)
March 15 Social security, Medicare, and withheld income tax If the monthly deposit rule Page 6 Publication 509 (2015) applies, deposit the tax for payments in February.
March 15 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in February.
March 25 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 14 days of February.
March 29 Regular method taxes Deposit the tax for the first 15 days of March.
March 31 Electronic filing of Forms W2 File copies of all the Forms W2 you issued for 2016. This due date applies only if you electronically file.
March 31 Electronic filing of Forms W2G File copies of all the Forms W2G you issued for 2016. This due date applies only if you electronically file.
March 31 Electronic filing of Forms 8027 File Forms 8027 for 2016. This due date applies only if you electronically file.
March 31 Wagering tax File Form 730 and pay the tax on wagers accepted during February.
April 10 Employees who work for tips If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 10 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.
April 14 Regular method taxes Deposit the tax for the last 16 days of March.
April 18 Individuals File a 2016 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 16.
April 18 Corporations File a 2016 calendar year income tax return (Form 1120) and pay any tax due.
April 18 Individuals If you are not paying your 2017 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2017 estimated tax. Use Form 1040ES.
April 18 Household Employers If you paid cash wages of $1,800 or more in 2016 to a household employee, you must file Schedule H.
April 18 Corporations Deposit the first installment of estimated income tax for 2017
April 18 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in March.
April 18 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in March.
April 18 Household employers If you paid cash wages of $1,900 or more in 2016 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2015 or 2016 to household employees. Also, report any income tax you withheld for your household employees.
April 27 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.
April 29 Regular method taxes Deposit the tax for the first 15 days of April.
May 2 Social security, Medicare, and withheld income tax File Form 941 for the first quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 10 to file the return.
May 2 Federal unemployment tax Deposit the tax owed through March if more than $500.
May 2 Form 720 taxes File Form 720 for the first quarter of 2017.
May 12 Wagering tax File Form 730 and pay the tax on wagers accepted during March.
May 10 Employees who work for tips If you received $20 or more in tips during April, report them to your employer.
May 10 Social security, Medicare, and withheld income tax File Form 941 for the first quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
May 11 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.
May 13 Regular method taxes Deposit the tax for the last 15 days of April.
May 16 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in April.
May 16 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in April.
May 25 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.
May 27 Regular method taxes Deposit the tax for the first 15 days of May.
May 31 Wagering Tax File Form 730 and pay the tax on wagers accepted during April.
June 10 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.
June 12 Employees who work for tips If you received $20 or more in tips during May, report them to your employer.
June 14 Regular method taxes Deposit the tax for the last 16 days of May.
June 15 Individuals If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file.
June 15 Individuals Make a payment of your 2017 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment.
June 15 Corporations Deposit the second installment of estimated income tax for 2017
June 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in May.
June 15 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in May.
June 27 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 16 days of May.
June 29 Regular method taxes Deposit the tax for the first 15 days of June.
June Wagering tax File Form 730 and pay the tax on wagers accepted during May.
June 30 Floor stocks tax for ozone depleting chemicals (IRS No. 20). Deposit the tax for January 1, 2017.
July 4 Everyone Federal Holiday (Independence Day)
July 10 Employees who work for tips If you received $20 or more in tips during June, report them to your employer.
July 10 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.
July 14 Regular method taxes Deposit the tax for the last 15 days of June.
July 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in June.
July 15 Nonpayroll withholding f the monthly deposit rule applies, deposit the tax for payments in June.
July 27 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.
July 29 Regular method taxes Deposit the tax for the first 15 days of July.
August 1 Form 720 taxes File Form 720 for the second quarter of 2016.
August 1 Wagering tax File Form 730 and pay the tax on wagers accepted during June.
August 1 Certain small employers File Form 941 for the second quarter of 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules.
August 1 Nonpayroll withholding Deposit any undeposited tax if your tax liability is $2,500 or more for 2016 but less than $2,500 for the second quarter.
August 1 Federal unemployment tax Deposit the tax owed through June if more than $500.
August 1 All employers If you maintain an employee benefit plan, such as a pension, profitsharing, or stock bonus plan, file Form 5500 or 5500EZ for calendar year 2015. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
August 10 Employees who work for tips If you received $20 or more in tips during July, report them to your employer.
August 10 Social security, Medicare, and withheld income tax File Form 941 for the second quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
August 10 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.
August 12 Regular method taxes Deposit the tax for the last 16 days of July.
August 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in July.
August 15 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in July.
August 25 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.
August 29 Regular method taxes Deposit the tax for the first 15 days of August.
August 31 Wagering Tax File Form 730 and pay the tax on wagers accepted during July.
September 5 Everyone Federal Holiday (Labor Day)
September 10 Communications and air transportation taxes under the alternative method If you received $20 or more in tips during August, report them to your employer.
September 11 Employees who work for tips f the monthly deposit rule applies, deposit the tax for payments in January.
September 14 Regular method taxes Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 15 Individuals Make a payment of your 2017 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.
September 15 S Corporations File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension.
September 15 Partnerships File a 2016 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.
September 15 Corporations Deposit the third installment of estimated income tax for 2016.
September 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in August.
September 15 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in August.
September 27 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 29 Regular method taxes Deposit the tax for the first 15 days of September.
September 29 Regular method taxes (special September deposit rule) Deposit the tax for the period beginning September 16 and ending September 26.
September 29 Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11.
September 29 Wagering tax File Form 730 and pay the tax on wagers accepted during August.
October 9 Everyone Federal Holiday (Columbus Day)
October 11 Employees who work for tips If you received $20 or more in tips during September, report them to your employer.
October 13 Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.
October 14 Regular method taxes (special September deposit rule). Deposit the tax for the last 4 days of September.
October 16 Individuals If you have an automatic 6-month extension to file your income tax return for 2015, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
October 16 Corporations File a 2016 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
October 16 Partnerships Electing large partnerships: File a 2016 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.
October 16 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in September.
October 16 Nonpayroll withholding f the monthly deposit rule applies, deposit the tax for payments in September.
October 26 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.
October 28 Regular method taxes Deposit the tax for the first 15 days in October.
October 31 Certain small employers Deposit any undeposited tax if your tax liability is $2,500 or more for 2016 but less than $2,500 for the third quarter.
October 31 Form 720 taxes Deposit the tax owed through September if more than $500.
October 31 Form 720 taxes File Form 720 for the third quarter of 2016.
October 31 Wagering tax File Form 730 and pay the tax on wagers accepted during September.
November 10 Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2016.Deposit or pay any undeposited tax under the accuracy of deposit rules.If your tax liability is less than $2, 500, you can pay it in full with a timely filed return.If you deposited the tax for the quarter timely, properly, and in full, you have until November 10 to file the return.
November 10 Employees who work for tips If you received $20 or more in tips during October, report them to your employer.
November 10 Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
November 10 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.
November 11 Everyone Federal Holiday(Veterans Day)
November 14 Regular method taxes Deposit the tax for the last 16 days of October.
November 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in October.Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in October.
November 23 Everyone Federal Holiday(Thanksgiving Day)
November 28 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.
November 29 Regular method taxes f the monthly deposit rule applies, deposit the tax for payments in January.
November 30 Nonpayroll withholding Deposit the tax for the first 15 days of November.
December 10 Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.
December 11 Employees who work for tips If you received $20 or more in tips during November, report them to your employer.
December 14 Regular method taxes Deposit the tax for the last 15 days of November.
December 12 Nonpayroll withholding f the monthly deposit rule applies, deposit the tax for payments in January.
December 15 Corporations Deposit the fourth installment of estimated income tax for 2016.
December 15 Social security, Medicare, and withheld income tax If the monthly deposit rule applies, deposit the tax for payments in November.
December 15 Nonpayroll withholding If the monthly deposit rule applies, deposit the tax for payments in November.
December 25 Everyone Federal Holiday (Christmas Day)
December 28 Communications and air transportation taxes under the alternative method Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.
December 29 Regular method taxes Deposit the tax for the first 15 days of December.

January 15

Individuals. Make a payment of your estimated tax for 2016 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES, Estimated Tax for Individuals. This is the final installment date for 2016 estimated tax payments. However, you do not have to make this payment if you file your 2016 return (Form 1040) and pay any tax due by February 1, 2017.

February 1

Individuals who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2016 by February 1. Filing your return and paying any tax due by February 1 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 18.

February 16

Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

April 18

Individuals. File a 2016 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 16.

Household employers. If you paid cash wages of $2,000 or more in 2016 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2015 or 2016 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

Individuals. If you are not paying your 2017 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2017 estimated tax. Use Form 1040ES.

June 15

Individuals. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 18. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 16.

However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.

Individuals. Make a payment of your 2017 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2017. For more information, see Publication 505.

September 15

Individuals. Make a payment of your 2017 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2016. For more information, see Publication 505.

October 16

Individuals. If you have an automatic 6-month extension to file your income tax return for 2016, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

If you received $20 or more in tips in one calendar month, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

Report tips for the previous calendar month to your employer on the following dates.

  • January 10
  • February 10
  • March 10
  • April 10
  • May 10
  • June 12
  • July 10
  • August 10
  • September 11
  • October 11
  • November 10
  • December 11

January 17

Pay your estimated tax for 2016 using Form 1040-ES. You have until April 18 to file your 2016 income tax return (Form 1040). If you do not pay your estimated tax by January 17, you must file your 2016 return and pay any tax due by March 1, 2017, to avoid an estimated tax penalty.

March 1

File your 2016 income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your 2016 estimated tax by January 17, 2017.

April 18

Deposit the first installment of estimated income tax for 2017. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.

File a 2016 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.

June 15

Deposit the second installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

September 15

File a 2016 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

Deposit the third installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

December 15

Deposit the fourth installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

January 31

Give annual information statements to recipients of certain payments you made during 2016. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
  • Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
  • Dividends and other corporate distributions.
  • Interest.
  • Rent.
  • Royalties.
  • Payments of Indian gaming profits to tribal members.
  • Profit-sharing distributions.
  • Retirement plan distributions.
  • Original issue discount.
  • Prizes and awards.
  • Medical and health care payments.
  • Debt cancellation (treated as payment to debtor).
  • Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

February 15

Give annual information statements to recipients of certain payments you made during 2016. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

  • All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
  • All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
  • Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.

February 28

File information returns (for example, Forms 1099) for certain payments you made during 2016. These payments are described under February 1. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 1.

March 31

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.

The due date for giving the recipient these forms generally remains February 1.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication 1220.

March 15

File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporation election. File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2017. If Form 2553 is filed late, S treatment will begin with calendar year 2018.

September 15

File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

File a 2016 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then, file Form 1065 by September 15.

Electing large partnerships. File a 2016 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then, file Form 1065-B by September 15. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

September 15

File a 2016 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see March 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

October 16

Electing large partnerships. File a 2016 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.

The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

Individuals

Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.

Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.

Partnerships

Form 1065. This form is due on the 15th day of the 3rd month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Form 1065-B (electing large partnerships). This form is due on the 15th day of the 3rd month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.

Corporations

Form 1120. These forms are due on the 15th day of the 4th month after the end of the corporation's tax year.

S Corporations

Form 1120S (or Form 7004). These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Estimated tax payments. Payments are due on the 15th day of the 3rd(S Corporations), 4th (for Corporations), 6th, 9th, and 12th months of the corporation's tax year.

Form 2553. This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.