January 16, 2024

Individuals: Pay the final installment of your 2023 estimated tax – use Form 1040-ES.

January 31, 2024

Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2023.

Employers: Furnish Form W-2 to employees who worked for you in 2023 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2023.

File Form 1099-NEC for non-employee compensation paid in 2023, see instructions.

File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 16th (see Form 1040-ES).

March 15, 2024

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.

S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2024.

Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.

April 15, 2024

Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Form 1120-F filers:  Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation.  Please see instructions.

Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.

Household Employers: File Sch. H with Form 1040 if you paid $2,600 or more to a household employee.

Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2024 estimated tax – Use Form 1040-ES.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR. For an automatic 6-month extension, file Form 4868.

Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

June 17, 2024

Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Individuals: Pay the second installment of 2024 estimated tax – Use Form 1040-ES.

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR. For an automatic extension, file Form 4868.

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Corporations: Deposit the second installment of your 2024 estimated tax.

Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months, file form 4868 and deposit estimated tax.

September 16, 2024

Corporations: Deposit the third installment of your 2024 estimated tax.

Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.

Individuals: Pay the third installment of your 2024 estimated tax – Use Form 1040-ES.

Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.

October 15, 2024

Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.

Individuals: File Form 1040 if you timely requested a 6-month extension.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR if you timely filed Form 4868.

November 15, 2024

File extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2023.

December 16, 2024

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR if you timely filed Form 4868

Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Corporations: Deposit the fourth installment of your 2024 estimated tax.