General Federal Tax Calendar:
2nd Quarter 2019 |
The second quarter of a calendar year is made up of April, May, and June. |
April 1: |
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms
1097, 1098, 1099 (except a Form 1099-MISC
reporting non-employee compensation),
3921, 3922, and W-2G with the IRS. This due
date applies only if you file electronically.
Otherwise, see February 28.
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. |
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 2018 Form 1040 and
pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. 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 by October
15. |
Household employers. If you paid cash
wages of $2,100 or more in 2018 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
2017 or 2018 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 2019
income tax through withholding (or won't pay
in enough tax during the year that way), pay
the first installment of your 2019 estimated
tax. Use Form 1040-ES. For more information,
see Pub. 505. |
Corporations. File a 2018 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 2019. A worksheet,
Form 1120-W, 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 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 17: |
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
17. 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
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
2019 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 2019. For more information,
see Pub. 505. |
Corporations. Deposit the second installment of estimated income tax for 2019. A
worksheet, Form 1120-W, is available to help
you estimate your tax for the year. |
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