2018 Individual Tax Due Dates
January 2018 |
Jan 15 | Individuals – 2017 4th quarter estimated tax payment. Use Form 1040-ES. |
April 2018 |
April 15 | Individuals – 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 15 | Individuals – 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 31 | Businesses – Give annual information statements to recipients of 1099 payments made during 2017. |
February 2018 |
Feb 28 | Businesses – File information returns (Form 1099) for certain payments you made during 2017. |
March 2018 |
March 15 | Corporations – 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 15 | Partnerships – 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 15 | Corporations – 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. |