This tax calendar has the due dates for 2020 that most taxpayers will need.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
January
January 10 Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070.
January 15 Individuals.
Make a payment of your estimated tax for 2019 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2019 estimated tax payments. However, you don't have to make this payment if you file your 2019 return (Form 1040 or Form 1040-SR) and pay any tax due by January 31, 2020.
All businesses.
Give annual information statements to recipients of certain payments you made during 2019. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
February
February 10 Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 18 Individuals.
If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All businesses. Give annual information statements to recipients of certain payments you made during 2019. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
February 28 All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2019. These payments are described under January 31, earlier. However, Form 1099-MISC reporting nonemployee compensation must be filed by January 31.
March
March 10 Employees who work for tips.
If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 16 Partnerships.
File a 2019 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065).
To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 15. S corporations. File a 2019 calendar year income tax return (Form 1120-S) and pay any tax due.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April
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 2019 Form 1040 or Form 1040-SR and pay any tax due. 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 or Form 1040-SR by October 15.
Individuals
If you’re not paying your 2020 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2020 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
Household employers
If you paid cash wages of $2,100 or more in 2019 to a household employee, you must file Schedule H (Form 1040 or 1040–SR), Household Employment Taxes.
If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040 or 1040-SR) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2018 or 2019 to household employees. Also, report any income tax you withheld for your household employees.
May
May 11 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
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 15 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 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see April 15, earlier.
If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July
July 10 Employees who work for tips.
If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August
August 10 Employees who work for tips.
If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
September
September 10 Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15 Individuals
Make a payment of your 2020 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 third installment date for estimated tax in 2020.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
September
October 13 Employees who work for tips
If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15 Individuals
If you have an automatic 6-month extension to file your income tax return for 2019, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Corporations. File a 2019 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 15, earlier.
September
November 10 Employees who work for tips
If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
September
December 10 Employees who work for tips. I
f you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15 Corporations
Deposit the fourth installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
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