3rd Quarter 2020 |
The third quarter of a calendar year is made up of July, August, and September. |
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. |
July 15: |
Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ. For an automatic 3-month extension, file Form 4868. |
Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ. For an extension, file Form 4868 |
Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension file form 4868 and deposit estimated tax. |
Partnerships: File Form 8813 installment payment vouchers and pay any tax due. |
Individuals and Entities: File Form 3520. For automatic 3-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities. |
Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions. |
Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 3-month extension, file Form 7004 and deposit first and second installments of estimated tax. |
Household Employers: File Sch. H with Form 1040 if you paid $2,100 or more to a household employee. |
Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 3-month extension file Form 4868 and deposit estimated tax. Pay the first and second installments of 2020 estimated tax - Use Form 1040-ES. |
Partnerships: File Form 8804 and Forms 8805 for a calendar year partnership that keep its records and books of account outside the United States and Puerto Rico. |
Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due. |
July 31: |
Deposit FUTA owed through June if more than $500.
File Form 941 for the second quarter. |
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. |
September 10: |
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
2020 estimated tax if you’re not paying your
income tax for the year through withholding
(or won't pay in enough tax that way). Use
Form 1040-ES. This is the third installment
date for estimated tax in 2020. For more information, see Pub. 505. |
Partnerships. File a 2019 calendar year
return (Form 1065). This due date applies
only if you timely requested an automatic
6-month extension. Otherwise, see March
16, earlier. Provide each partner with a copy
of their final or amended Schedule K-1 (Form
1065) or substitute Schedule K-1 (Form
1065). |
S Corporations. File a 2019 calendar year
income tax return (Form 1120-S) and pay any
tax, interest, and penalties due. This due date applies only if you timely requested an
automatic 6-month extension of time to file
the return. Otherwise, see March 16, earlier.
Provide each shareholder with a copy of their
final or amended Schedule K-1 (Form
1120-S) or substitute Schedule K-1 (Form
1120-S). |
Corporations. Deposit the third installment of estimated income tax for 2020. A
worksheet, Form 1120-W, is available to help
you estimate your tax for the year. |
