Wondering when certain taxes are due? Need to know the exact deadlines? Take a look at this post as we outline the tax deadlines for individuals/businesses and employers. For further details, chck out IRS Publication 509.
General Calendar For Individuals, Corporations & Partnerships
January 15, 2015
- 4th Quarter 2014 Estimated Tax Payment Due If you are self-employed or have other fourth-quarter income that requires you to pay quarterly estimated taxes, get them postmarked by January 15, 2015.
March 16, 2015
- Deadline for filing a 2014 corporation or S-corporation return or extension.
April 15, 2015
- Individual Tax Returns Due for Tax Year 2014. If you haven’t applied for an extension, e-file or postmark your individual tax returns by midnight April 15, 2015.
- Individual Tax Return Extension Form Due for Tax Year 2014. Need more time to prepare your tax return? File your request for a tax extension by April 15 to push your deadline back to October 15, 2015.
- 1st Quarter 2015 Estimated Tax Payment Due. If you are self-employed or have other first-quarter income that requires you to pay quarterly estimated taxes, get your Form 1040-ES postmarked by April 15, 2015.
- Last Day to make a 2014 IRA Contribution. If you haven’t already funded your retirement account for 2014, do so by April 15, 2015. That’s the deadline for a contribution to a traditional IRA, deductible or not, and a Roth IRA. However, if you have a Keogh or SEP and you get a filing extension to October 15, 2015, you can wait until then to put 2014 money into those accounts.
June 15, 2015
- Deadline for filing a 2014 personal return for U.S. citizens or residents living and working abroad, including military duty.
- 2nd Quarter 2015 Estimated Tax Payment Due. If you are self-employed or have other second-quarter income that requires you to pay quarterly estimated taxes, make sure your payment is postmarked by June 15, 2015.
September 15, 2015
- Final deadline to file your 2014 corporation, S-corporation, partnership, or estates/trusts tax return if you filed an extension.
- 3rd Quarter 2015 Estimated Tax Payment Due. If you are self-employed or have other third-quarter income that requires you to pay quarterly estimated taxes, make sure your third quarter payment is postmarked by Sept. 15, 2015.
October 15, 2015
- Extended Individual Tax Returns Due . If you got a filing extension on your 2014 tax return, you need to get it completed and postmarked by October 15, 2015.
- Last Chance to Recharacterize 2014 Roth IRA Conversion. If you converted a traditional IRA to a Roth during 2014 and paid tax on the conversion with your 2014 return, October 15, 2015 is the deadline for recharacterizing (undoing) the conversion. Doing so could save you money if the IRA has lost money since the time of the original conversion.
January 15, 2016
- 4th Quarter 2015 Estimated Tax Payment Due. If you are self-employed or have other fourth-quarter income that requires you to pay quarterly estimated taxes, get them postmarked by January 15, 2016.
Employer’s Tax Calendar
January 31, 2015
- File Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. However, if you deposited all of the FUTA tax when due, you have 10 additional calendar days to file.
- File Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding.
- File Form 944, Employer’s Annual Federal Tax Return, for the previous calendar year instead of Form 941 if the IRS has notified you in writing to File Form 944.
- Provide Form W-2, Wage and Tax Statement to employees.
February 28, 2015
- File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For electronically filed returns, see By March 31 below.
- File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). For electronically filed returns, see By March 31 below.
- File paper Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, with the IRS. See section 6 of Publication 15. For electronically filed returns, see By March 31 below.
March 31, 2015
- File electronic Forms 1099 and 8027 with the IRS. File electronic Forms W-2 with the SSA. For information on reporting Form W-2 information to the SSA electronically, visit the Social Security Administration’s Employer W-3 Filing Instructions & Information web page.
By April 30, July 31, October 31, and January 31
- File Form 941, Employer’s QUARTERLY Federal Tax Return, for the fourth quarter of the previous calendar year. If you timely deposited all taxes when due, you have 10 additional calendar days from January 31 to file the appropriate return.