Rothman & Associates | Tax Due Dates | Rothman and Associates, LLC

Each date shown below is the last day for filing the return or making the payment of tax indicated.

For income tax returns, the due dates apply to calendar-year taxpayers only. Employment tax due dates are determined on a calendar-year basis for all taxpayers.

If any statutory due date falls on a Saturday, Sunday, or legal holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or legal holiday (national, District of Columbia, or statewide in the state where the return is to be filed).

Full IRS 2020 Tax Filing Publication

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.

Farmers and fishermen. Pay your estimated tax for 2019 using Form 1040-ES. You have until April 15 to file your 2019 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 15, you must file your 2019 return and pay any tax due by March 2, 2020, to avoid an estimated tax penalty.

January 31

Individuals who must make estimated tax payments. If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2019 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by January 31, file and pay your tax by April 15.

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.

Payers of nonemployee compensation. File Form 1099-MISC for nonemployee compensation paid in 2019.

FEBRUARY

February 10

Employees who work for tips. If you received $20 or more in tips during January, re-port 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 payments reported on Form 1099-B.
All payments reported on Form 1099-S.
Substitute payments reported in box 8 or gross proceeds paid to an attorney re-ported in box 14 of Form 1099-MISC.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.

February 19

All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2019, but didn’t give you Form W-4 to continue the exemption this year.

February 28

All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2019. Form 1099-MISC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

Payers of gambling winnings. File Form1096 along with Copy A of all the Forms W-2G you issued for 2019. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.

Health coverage reporting. If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.

MARCH

March 2

Farmers and fishermen. File your 2019 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, you have until April 15 to file if you paid your 2019 estimated tax by January 15, 2020.

Health coverage reporting. If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of mini-mum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.

Large food and beverage establishment employers. File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment.

If you file Forms 8027 electronically, your due date for filing them with the IRS will be ex-tended to March 31.

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. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S).

To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by September 15.

S corporation election .File Form 2553 to elect to be treated as an S corporation be-ginning with calendar year 2020. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2021.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.

March 31

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G.File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically.

The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.

Electronic filing of Forms W-2G.File copies of all the Forms W-2G you issued for 2019. This due date applies only if you electronically file. Otherwise, see February 28. The due date for giving the recipient these forms remains January 31.

APRIL

(Apr. 10, 2020) Federal Tax Day – Current, I.1, IRS and Treasury Extend Due Date for Additional Filings and Payment Obligations (Notice 2020-23; IR-2020-66) to July 15, 2020.

MAY

May 11

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2020. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

May 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in April.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.

JUNE

June 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in May.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May.

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.

July 15

Federal and State 2019 tax filings are due, unless you’ve requested an extension.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in June.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.

July 31

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, 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 10 to file the return.

Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the second quarter.

Federal unemployment tax. Deposit the tax owed through June if more than $500.

All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2019. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. For more information on filing these forms, go to IRS.gov/Form5500.

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.

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2020. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 17

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.

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. For more in-formation, see Pub. 505.

Partnerships. File a 2019 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).

S corporations. File a 2019 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S).

Corporations. Deposit the third installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.

OCTOBER

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 six-month extension to file your income tax re-turn 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 six-month extension.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.

NOVEMBER

November 2

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, 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 November 10 to file the return.

Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the third quarter.

Federal unemployment tax. Deposit the tax owed through September if more than $500.

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.

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2020. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 16

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.

DECEMBER

December 10

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 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.

Disclaimer: The dates on this page are to be used as a guide. It is your responsibility to comply with all tax filing deadlines.