1st Quarter 2020 |
The first quarter of a calendar year is made up of January, February, and March. |
January 10: |
Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070. |
January 15: |
Individuals. Make a payment of your estimated tax for 2019 if you didn't pay your income tax for the year through withholding (or
didn't pay in enough tax that way). Use Form
1040-ES. This is the final installment date for
2019 estimated tax payments. However, you
don't have to make this payment if you file
your 2019 return (Form 1040 or Form
1040-SR) and pay any tax due by January
31, 2020. |
Farmers and fishermen. Pay your estimated tax for 2019 using Form 1040-ES. You
have until April 15 to file your 2019 income
tax return (Form 1040 or Form 1040-SR). If
you don't pay your estimated tax by January
15, you must file your 2019 return and pay
any tax due by March 2, 2020, to avoid an
estimated tax penalty. |
January 31: |
Payers of non-employee compensation.
File Form 1099-MISC for nonemployee
compensation paid in 2019. |
Individuals who must make estimated tax
payments. If you didn't pay your last installment of estimated tax by January 15, you
may choose (but aren't required) to file your
income tax return (Form 1040 or Form
1040-SR) for 2019 by January 31. Filing your
return and paying any tax due by January 31
prevents any penalty for late payment of the
last installment. If you can't file and pay your
tax by January 31, file and pay your tax by
April 15. |
All businesses. Give annual information
statements to recipients of certain payments
you made during 2019. 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 instructions for Form 8300.
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. |
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. |
February 18: |
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. |
All businesses. Give annual information
statements to recipients of certain payments
you made during 2019. 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.
This due date applies only to the following
types of payments.
- All payments reported on Form 1099-B.
- All payments reported on Form 1099-S.
- Substitute payments reported in box 8 or
gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.
|
February 28: |
File information returns
(for example, certain Forms 1099) for certain
payments you made during 2019. These payments are described under January 31, earlier. However, Form 1099-MISC reporting
nonemployee compensation must be filed by
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 Certain Information
Returns 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 1097, 1098, 1099 (except a
Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically,
your due date for filing them with the IRS will be
extended to March 31. The due date for giving the recipient these forms generally remains
January 31. |
March 2: |
Farmers and fishermen. File your 2019
income tax return (Form 1040 or Form
1040-SR) and pay any tax due. However,
you have until April 15 to file if you paid your
2019 estimated tax by January 15, 2020. |
March 10: |
Employees who work for tips. If you received $20 or more in tips during February,
report them to your employer. You can use
Form 4070. |
March 16: |
Partnerships. File a 2019 calendar year
return (Form 1065). Provide each partner
with a copy of their Schedule K-1 (Form
1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065).
To request an automatic 6-month extension
of time to file the return, file Form 7004. Then
file the return and provide each partner with a
copy of their final or amended (if required)
Schedule K-1 (Form 1065) by September 15. |
S corporation election. File Form 2553
to elect to be treated as an S corporation beginning with calendar year 2020. If Form
2553 is filed late, S corporation treatment will
begin with calendar year 2021. |
S corporations. File a 2019 calendar year
income tax return (Form 1120-S) and pay any
tax due. Provide each shareholder with a
copy of their Schedule K-1 (Form 1120-S),
Shareholder's Share of Income, Deductions,
Credits, etc., or substitute Schedule K-1
(Form 1120-S).
To request an automatic 6-month extension
of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then
file the return; pay any tax, interest, and penalties due; and provide each shareholder with a
copy of their Schedule K-1 (Form 1120-S) by
September 15. |
March 31: |
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms
1097, 1098, 1099 (except a Form 1099-MISC
reporting nonemployee compensation),
3921, 3922, and W-2G with the IRS. This due
date applies only if you file electronically.
Otherwise, see February 28, earlier.
The due date for giving the recipient these
forms generally remains January 31.
For information about filing Forms 1097,
1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220. |
2nd Quarter 2020 |
The second quarter of a calendar year is made up of April, May, and June. |
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. |
April 15: |
Individuals. File a 2019 Form 1040 or
Form 1040-SR and pay any tax due. If you
want an automatic 6-month extension of time
to file the return, file Form 4868 and pay what
you estimate you owe in tax to avoid penalties and interest. For more information, see
Form 4868. Then, file Form 1040 or Form
1040-SR by October 15 |
Household employers. If you paid cash
wages of $2,100 or more in 2019 to a household employee, you must file Schedule H
(Form 1040 or 1040–SR), Household Employment Taxes. If you’re required to file a
federal income tax return (Form 1040 or
Form 1040-SR), file Schedule H (Form 1040
or 1040-SR) with the return and report any
household employment taxes. Report any
federal unemployment (FUTA) tax on Schedule H (Form 1040 or 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2018 or 2019 to household
employees. Also, report any income tax you
withheld for your household employees. For
more information, see Pub. 926. |
Individuals. If you're not paying your 2020
income tax through withholding (or won't pay
in enough tax during the year that way), pay
the first installment of your 2020 estimated
tax. Use Form 1040-ES. For more information, see Pub. 505. |
Corporations. File a 2019 calendar year
income tax return (Form 1120) 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
in taxes. |
Corporations. Deposit the first installment
of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you
estimate your tax for the year. |
May 11: |
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. |
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. |
June 15: |
Individuals. If you’re a U.S. citizen or resident alien living and working (or on military
duty) outside the United States and Puerto
Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see April 15, earlier. If you want additional time to file your return, file Form 4868
to obtain 4 additional months to file and pay
what you estimate you owe in tax to avoid
penalties and interest. Then, file Form 1040
or Form 1040-SR by October 15.
However, if you’re a participant in a combat
zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide. |
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 second installment
date for estimated tax in 2020. For more information, see Pub. 505. |
Corporations. Deposit the second installment of estimated income tax for 2020. A
worksheet, Form 1120-W, is available to help
you estimate your tax for the year. |
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. |
4th Quarter 2020 |
The fourth quarter of a calendar year is made up of October, November, and December. |
October 13: |
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 15: |
Individuals. If you have an automatic
6-month extension to file your income tax return for 2019, file Form 1040 or Form
1040-SR and pay any tax, interest, and penalties due. |
Corporations. File a 2019 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 15, earlier. |
November 10: |
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. |
December 10: |
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 2020. A
worksheet, Form 1120-W, is available to help
you estimate your tax for the year. |
