Check back here for important tax due dates.

January 2016

During January All EmployersGive your employees their copies of Form W-2 for 2015 by February 1, 2016. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 1.
All BusinessesGive annual information statements to recipients of certain payments you made during the prior calendar year. 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.
January 10 Employeeswho work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
January 17 IndividualsMake a payment of your estimated tax for the prior tax year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for estimated tax.
Employers Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of the prior year.
EmployersNonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December of the prior year.
Farmers and Fishermen – Pay your estimated tax for the prior year using Form 1040-ES. You have until April 18 to file your 2016 income tax return (Form 1040).

February 2016

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 15 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.

March 2016

March 1  Farmers and Fisherman – File your income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your estimated tax by January 15th. 
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 15 Corporations – File a 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 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute 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.
Electing large partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
  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 2015. If Form 2553 is filed late, S treatment will begin with calendar year 2016.
Partnerships – File a prior calendar tear return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15.
Electing Large Partnerships – File a prior calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 16.

April 2016

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 18 Individuals – File an income tax return for the prior calendar year (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 U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 16.
Household Employers – If you paid cash wages of $1,900 or more in the prior calendar year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter to household employees.
Individuals – If you are not paying your current year income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your current year estimated tax. Use Form 1040-ES.
Corporations – Deposit the first installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

May 2016

May 1
Employers – Social security, Medicare and withheld income tax.  File Form 941 for the 1st quarter of the calendar year.
May 10 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.
May 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

June 2016

June 12 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 are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 18. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 16.

However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals – Make a payment of your current year estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in the current year.
CorporationsDeposit the second installment of estimated income tax for the current calendar year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

July 2016

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.
July 17 Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 Employers – Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of the calendar year. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your liability is less than $2500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 10th to file the return.

August 2016

August 1 Employers – Federal unemployment tax. Deposit the tax owed through June if more than $500.
August 15 Employer – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

September 2016

September 11 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 current year estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in for the current year.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
Corporations – File a 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. Otherwise, see March 15.
S Corporations – File a 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. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Partnerships – File a calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Otherwise see March 15th. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.
Corporations – Deposit the third installment of estimated income tax for the current year. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

October 2016

October 10 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 16 Individuals – If you have an automatic 6-month extension to file your income tax return for the prior year, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

November 2016

November 13 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.
Employees – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
  Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

December 2016

December 11 Employees – who work for tips. If 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 the current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.