Tax Calendar - 2017

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Tax Calendar - 2017

Below is a calendar of the key tax-filing deadlines for the balance of 2017
Note: If a regular due date falls on a weekend or a national holiday, it is postponed to the next business day. If you operate on a fiscal-year schedule for tax purposes, rather than the usual calendar-year schedule, your due dates for each quarter will line up differently.

Using the 2017 calendar, here's how you should calculate your deadlines:

Personal tax deadlines

Annual tax returns - Your personal tax return (Form 1040) is due on the 15th day of the fourth month following the close of your tax year.

Estimated tax payments - The first three quarterly installments of estimated tax (Form 1040-ES) are due on the 15th day of the fourth, sixth and ninth months of your tax year. The fourth and final installment is due on the 15th day of the first month following the close of your tax year.

Corporate tax deadlines

Annual tax returns - Your annual corporate return (Form 1120 or 1220-S) is due on the 15th day of the third month following the close of your corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 or a substitute Schedule K-1.

Estimated tax payments - The quarterly installments of estimated taxes are due on the 15th day of the fourth, sixth, ninth and 12th months of the corporation's tax year.

Switching to an S corp - The deadline is the 15th day of the third month of the year in which you want the election to apply. Make the election anytime in the preceding tax year (Form 2553).

Partnership tax deadlines

Annual returns - Your annual partnership return (Form 1065) is due on the 15th day of the fourth month following the close of the partnership's tax year. Partnerships must provide each partner with a copy of Schedule K-1 or a substitute Schedule K-1.

August 2017

  • 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.
     
      Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2017. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
     
    August 15 Employer - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
     
      Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

September 2017

  • September 11 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.
     
    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 2017.
     
      Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
     
      Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
     
      Electing Large Partnerships - File a 2016 calendar year income tax return (Form 1065-B) 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 partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1.
     
      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. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
     
      Partnerships - File a 2016 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Otherwise see March 15. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.
     
      Corporations - Deposit the third installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

October 2017

  • October 10 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.
     
    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.
     
      Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
     
      Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
     
      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, Otherwise, see April 18.
     
    October 31 Employers - Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2017. 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 13 to file the return.
     
      Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the third quarter.
     
      Employers - Federal Unemployment Tax. Deposit the tax owed through September if more than $500.

November 2017

  • During November Employers - Income tax withholding. Ask employees whose withholding allowances will be different in 2018 to fill out a new Form W-4. the 2018 revision of Form W-4 will be available on the IRS website by mid-December.
     
    November 13 Employees - who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
     
      Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2017. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
     
    November 15 Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
     
      Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

December 2017

  • December 11 Employees - who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
     
    December 15 Corporations - 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.
     
      Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
     
      Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
 

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