2018 Individual Tax Due Dates

January 2018

Jan 15Individuals – 2017 4th quarter estimated tax payment. Use Form 1040-ES.

April 2018

April 15Individuals – File an income tax return for 2017 (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, Application for Automatic Extension of Time To File.
Individuals – 2018 1st quarter estimated tax payment. Use Form 1040-ES.

June 2018

 June 15Individuals – 2018 2nd quarter estimated tax payment. Use Form 1040-ES.

September 2018

Sept 15
Individuals – 2018 3rd quarter estimated tax payment. Use Form 1040-ES.

October 2018

Oct 15
Individuals – If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

2018 Business Tax Due Dates

January 2018

Jan 31Businesses – Give annual information statements to recipients of 1099 payments made during 2017.

February 2018

Feb 28Businesses – File information returns (Form 1099) for certain payments you made during 2017.

March 2018

March 15Corporations – File a 2017 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.
S Corporations – File a 2017 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S Corporation Election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019.

April 2018

April 15Partnerships – File a 2017 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004.
Corporations – 2018 1st quarter estimated tax payment. Use Form 1120-W.

June 2018

June 15Corporations – 2018 2nd quarter estimated tax payment. Use Form 1120-W.

September 2018

Sept 15
Corporations – File a 2017 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension.

S Corporations – File a 2017 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1.

Partnerships – File a 2017 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K1.

Corporations – 2018 3rd quarter estimated tax payment. Use Form 1120-W.

December 2018

December 15
Corporations – 2018 4th quarter estimated tax payment. Use Form 1120-W.