All Employers
Give your employees their copies of Form W-2 for 2020 by January 31, 2021. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.
January 10
January 14
January 15
January 27
January 29
January 31
All Businesses – Give annual information statements to recipients of certain payments you made during 2020. 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 aren’t 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 Form 8300 instructions.
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, Proceeds from Broker and Barter Exchange Transactions, 1099-S, Proceeds from Real Estate Transactions, and certain reporting on Form 1099-MISC, Miscellaneous Income, are due to recipients by February 18.
Payers of nonemployee compensation – File Form 1099-MISC for nonemployee compensation paid in 2020.
Employers – Form 720 Taxes. File form 720 for the fourth quarter of 2020
February 10
Employees – who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
February 15
Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
February 28
All Businesses – File information returns (Form 1099) for certain payments you made during previous year. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Forms 1099, 1098, 5498, and W-2G 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 1098, 1099, or W-2G electronically (not by magnetic media), 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 January 31.
Employers
File Forms 1094-B, 1095-B, 1094-C, and 1095-C if filing on paper.
March 1 – Farmers and Fisherman
File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your previous year estimated tax by January 15 of the current year.
March 2 – Employers – If you’re an Applicable Large Employer, provide your employees Forms 1095-C, Employer-Provided Health Insurance Offer and coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
Large food and beverage establishment employers – File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper 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. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
March 16 – Social Security, Medicare, and Withheld Income Tax – If the monthly deposit rule applies, deposit the tax for payments made in February.
Nonpayroll Withholding – If the monthly deposit rule applies, deposit the tax for payments in February.
March 15 – Corporations
S Corporations – File Form 1120S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, 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 choose to be treated as an S Corporation beginning with current calendar year. If Form 2553 is filed late, S treatment will begin with next calendar year.
March 15 – Partnerships
Partnerships – File a previous 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 6-month extension 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 previous calendar year return (Form 1065-B). Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership’s tax year. 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.
March 31 – Electronic Filing
Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, and W-2G File Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G Magnetically or Electronic.
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 Employee’s Report of Tips to Employer.
April 15 – Individuals – excluding estimated tax payments.
File an income tax return (Form 1040, 1040A, 1040EZ, or 709) 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, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, 1040EZ, or 709 by October 15.
If you are not paying your current year income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your current estimated tax. Use Form 1040-ES.
April 15 – Household employers
If you paid cash wages of $2,000 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also report any income tax you withheld for your household employees.
April 15 – Employers
Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for March.
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
April 15 – Trusts and Estates
File a previous calendar year return (Form 1041). Provide each beneficiary with a copy of Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1041 by September 30.
April 15 – Corporations
File Form 1120 or 1120-A and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
Deposit the first installment of your estimated income tax for current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
File FBAR Form 114 electronically with the Financial Crimes Enforcement Network (FinCEN).
April 30 – Employers
Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of current year. Deposit any undeposited tax. (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 in full and on time, you have until May 10 to file the return.
Federal Unemployment Tax. Deposit the tax owed through March if more than $500.
May 10 – Employers
File Form 941 for the first quarter. This due date applies only if you deposited the tax for the quarter in full and on time.
May 10 – Employees who work for tips
If you received $20 or more in tips during April, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
May 15 – Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
May 15 – Exempt Organizations
File a previous calendar year return (Form 990). If you want an automatic 6-month extension to file the return, file Form 8868. Then file Form 990 by November 15.
May 17 – Individuals
The original due date for many 2020 tax returns was extended from April 15, 2021 to May 17, 2021. Federal Form 1040 and many state tax returns are due by May 17, 2021.
June 10 – Employees who work for tips
If you received $20 or more in tips during May, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
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 15. 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 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.
Make a payment of your current 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 current year.
June 15 – Corporations
Deposit the second installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
June 15 – Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
July 10 – Employees who work for tips
If you received $20 or more in tips during June, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
July 15 – Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 – Employers
Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of the current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you have deposited the tax for the quarter in full and on time, you have until August 10 to file the return.
Federal Unemployment Tax. Deposit the tax owed through June if more than $500.
If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file form 5500 or 5500-EZ for previous calendar year. 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 – Employers
File Form 941 for the second quarter. This due date applies only if you deposited the tax for the quarter in full and on time.
August 10 – Employees who work for tips
If you received $20 or more in tips during July, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
August 15 – Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
September 10 – Employees who work for tips
September 15 – Individuals
Make a payment of your current year 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 the current year.
September 15 – Partnerships
September 15 – Corporations
September 15 – Employers
September 30 – Trusts and Estates
October 11 – Employees who work for tips
If you received $20 or more in tips during September, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
October 15 – Individuals
If you have an automatic 6-month extension to file your income tax return, file Form 1040, 1040A, 1040EZ, FBAR Form 114, or 709 and pay any tax, interest, and penalties due.
October 15 – Corporations
File Form 1120 or 1120-A and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension.
October 15 – Employers
October 31 – Employers
During November
This due date applies only if you deposited the tax for the quarter in full and on time.
November 10
November 15
File Form 990. This due date applies only if you timely requested an automatic 6-month extension.
December 10
December 15
