General Federal Tax Calendar:
2nd Quarter 2017 |
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 18: |
Individuals. File a 2016 income tax return
(Form 1040, 1040A, or 1040EZ) and pay any
tax due. If you want an automatic 6-month
extension of time to file the return, file Form
4868. For more information, see Form 4868.
Then, file Form 1040, 1040A, or 1040EZ by
October 16. |
Household employers. If you paid cash
wages of $2,000 or more in 2016 to a household
employee, you must file Schedule H
(Form 1040), Household Employment Taxes.
If you’re required to file a federal income tax
return (Form 1040), file Schedule H (Form
1040) with the return and report any household
employment taxes. Report any federal
unemployment (FUTA) tax on Schedule H
(Form 1040) if you paid total cash wages of
$1,000 or more in any calendar quarter of
2015 or 2016 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 2017
income tax through withholding (or won't pay
in enough tax during the year that way), pay
the first installment of your 2017 estimated
tax. Use Form 1040-ES. For more information,
see Pub. 505. |
Corporations. File a 2016 calendar year
income tax return (Form 1120) and pay any
tax due. If you want an automatic 6month
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 2017. A worksheet,
Form 1120W, is available to help you
estimate your tax for the year. |
May 10: |
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 12: |
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 and pay any tax, interest,
and penalties due. Otherwise, see April
18. If you want additional time to file your return,
file Form 4868 to obtain 4 additional
months to file. Then, file Form 1040 by October
16.
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
2017 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 2017. For more information,
see Pub. 505. |
Corporations. Deposit the second installment
of estimated income tax for 2017. A
worksheet, Form 1120-W, is available to help
you estimate your tax for the year. |
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