Note: Here are the principal 2024 tax due dates. The effect of Saturdays, Sundays, and Federal (but not State) holidays has been taken into account.
January 16, 2024
Individuals make a payment of estimated tax for 2023 if not enough 2023 income has been withheld. Use Form 1040-ES, or pay by various electronic means. This is the final installment date for 2023 estimate tax. However, individuals needn’t make this payment if they file their 2023 returns (Form 1040) and pay any tax due by Jan. 31, 2024.
Farmers and fisherman pay estimated tax for 2023 by using Form 1040-ES or via electronic means. Farmers and Fisherman can then file their 2023 income tax returns (Form 1040) by Apr. 18(as Apr. 15 falls on a Saturday and Apr 17. Is D.C. Emancipation Day). If they don’t make this estimated at this time, they must file 2023 returns and pay any tax due by Mar. 1, 2024, to avoid an estimated tax penalty.
January 31, 2024
Individuals file income tax return (Form 1040) for 2023, if the last installment of estimated tax wasn’t paid by Jan. 17. Filing the return now prevents any penalty for late payment of the last installment.
Employers give employees their copies of Form W-2 for 2023.
“Applicable Large employers” furnish copies of Forms 1095-C to full-time employees, and all other providers of minimum essential coverage must furnish copies of Forms 1095-B to responsible individuals.
Businesses give an annual information statement to recipients of certain payments made by the business during 2023. (Use a copy of the appropriate Form 1099.)
File Form 1099 – MISC if reporting (whether electronically or by paper) nonemployee compensation payments in Box 7. (For all other payments, File Form 1099-Misc by Feb. 28, 2024 on paper, or April 1, 2024, electronically.)
February 15, 2024
Individuals who claimed exemption from income tax withholding for 2023 on the Form W-4 given to the employer must file a new Form W-4 by this date to continue the exemption for another year.
Businesses give an annual information statement to recipients of certain payments (e.g., proceeds from broker and barter transactions) made by the business during 2023. (Use a copy of the Appropriate Form 1099.)
February 28, 2024
Businesses file an information return (Form 1099) with IRS for certain payments made by the business during 2023. There are different versions of Form 1099 for different types of payments. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is April 1, 2024.
Large Food and beverage establishment employers file Form 8027 to report tip income and allocated tips. Use Form 8027-T to summarize and transmit Form 8027 if employer has more than one establishment. The due date for electronic filers is Apr. 1, 2024.
March 1, 2024
Farmers and Fishermen file the 2023 income tax return (Form 1040) and pay any tax due. However, farmers and fishermen have until Apr. 18 if they paid their 2023 estimated tax by Jan. 16, 2024.
March 15, 2024
Partnerships file a 2023 calendar-year return (Form 1065) and provide each partner with a copy of Schedule K-1. For 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 Sept. 16.
S Corporations file a 2023 calendar-year income tax return (Form 1120S), pay any tax still due, and provide each shareholder with a copy of Schedule K-1. For an automatic 6-month extension, file Form 7004 and deposit an estimate of the tax owed.
File Form 2553 to choose to be treated as an S corporation for calendar year 2024 and thereafter. If Form 2553 is filed late, S treatment will begin with calendar year 2025 (unless the taxpayer qualifies for late election relief)
April 1, 2024
Electronically file those information returns listed under Feb 28., above (e.g., Form 1099s, Form W-2s, etc.). (Feb. 28 is the due date for non-electronic filers.)
Large food and beverage establishment employers electronically file Form 8027 to report tip income and allocated tips. Employers with more than on establishment should use Form 8027-T to summarize and transmit Form 8027. (Feb. 28, 2024 is the due date for non-electronic filers.)
April 15, 2024
Individuals file an income tax return (Form 1040) for 2023 and pay any tax due.
U.S. citizens and resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico get an automatic 2-month extension (to June 17, as June 15 falls on a Saturday) to file their returns and pay any tax due.
Make the first installment payment of 2024 estimated tax.
Last day to make contributions to an IRA, ROTH IRA, HSA, Archer MSA or Coverdell ESA for 2023.
C Corporations file 2023 calendar-year income tax returns (Form 1120) and make any required income tax payments. Corporations needing additional time (beyond April 15) to file should file Form 7004, and deposit the tax they owe, by April 15, 2024, to obtain an extension to file the return. The filing extension date won’t go beyond Oct. 15, 2024. And, that extension doesn’t extend the time to pay the tax beyond April 15, 2024.
Calendar-year corporations deposit the first installment of estimated income tax for 2024.
June 17, 2024
Individuals make the second installment payment of 2024 estimated tax.
U.S. citizens or resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico file their 2023 Forms 1040 and pay any tax, interest, and penalties due (under the 60-day extension to which they are entitled). For further extension to Oct. 15, file Form 4868 and check the box on line 8. For taxpayers serving in a combat zone, the filing deadline is extended further.
Calendar-year corporations deposit the second installment of estimated income tax for 2024.
July 31, 2024
Employers that maintain an employee benefit plan, such as a pension, profit-sharing or stock bonus plan, file Form 5500 or Form 5500-EZ for plan years that ended in Sept., Oct., or Nov. of 2023. Employers with Forms 5500 due between Apr. 1, 2024, and July 17, 2024 because of a previously filed extension request, file the Form 5500.
July 31, 2024
Employers that maintain an employee benefit plan, such as pension, profit-sharing, or stock bonus plan, file Form 5500 or Form 5500-EZ for calendar year 2023. Employer that use a fiscal year as the plan year file the form by the last day of the seventh month after the plan year ends.
September 16, 2024
Individuals make the third installment payment of 2024 estimated tax, if not enough 2024 income tax is being withheld. Use Form 1040-ES, or pay by various electronic means.
S Corporations, if under a 6-month extension, file a 2023 calendar-year income tax return (Form 1120S), and pay any tax due.
Calendar-year corporations must deposit the third installment of estimated income tax for 2024.
Partnerships, if under a 6-month extension, file a 2023 calendar-year return (Form 1065).
October 15, 2024
Individuals with an automatic 6-month extension to file income tax returns for 2023, file Form 1040 and pay any tax, interest, and penalties due.
C corporations file a 2023 calendar-year income tax return (Form 1120) and pay any tax due if under an automatic 6-month extension.
During November, 2024
Employers request that employees whose withholding exemptions will be different in 2025 fill out a new Form W-4.
December 16, 2024
Calendar-year corporations must deposit the fourth installment of estimated income tax for 2024.