Tax Due Dates

SEPTEMBER

September 10 – Employees who work for tips

  • Employees who work for tips – If you received $20 or more in tips during August, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.

 

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

  • Partnerships – File Form 1065. This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.
  • Electing large partnerships – File 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 the Schedules K-1 to the partners.

September 15 – Corporations

  • S Corporations – File 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.
  • Corporations – Deposit the third installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

September 15 – Employers

  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

September 30 – Trusts and Estates

  • Trusts and Estates – File Form 1041. This due date applies only if you were given an additional 5-month extension.


OCTOBER

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

  • Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
  • Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

October 31 – Employers

  • Social Security, Medicare, and withheld income tax. File form 941 for the third 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 deposited the tax for the quarter in full and on time, you have until November 10 to file the return.
  • Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
  • Income Tax Withholding. Ask employees whose withholding allowances will be different in the next calendar year to fill out a new Form W-4.