Tax Calendar

This tax calendar can be used to track important due dates related to federal income tax.  As a general rule, when due dates fall on a weekend or legal holiday, the return or voucher are due on the first business day after the due date.

Tax Calendar – January 2015

January 15
Individuals: final installment of 2014 estimated tax.  Use Form 1040-ES.
Employers: deposit payroll tax for December 2014 if monthly deposit rule applies.

Tax Calendar – February 2015

February 2
Employers: furnish Forms 1098 and 1099 to recipients for certain payments during 2014.
Employers: furnish Form W-2 to employees who worked for you during 2014.
Employers: deposit any FUTA tax owed through Dec 2014.
Employers: file form 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Taxpayers: file your tax return if you did not pay your last installment of estimated tax by Jan 15.

February 10
Employers: file Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

February 17
Individuals: file a new Form W-4 if you claimed exemption from income tax withholding in 2014.
Employers: deposit payroll tax for January 2015 if monthly deposit rule applies.
Employers: provide Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

February 18
Employers: begin withholding on employees who claimed exemption from withholding in 2014 by did not file a W-4 to continue withholding exemption in 2015. 

Tax Calendar – March 2015

March 2
Employers: file information returns, including Forms 1098, 1099 and W-2G for payments made in 2014.
Employers: file Form W-3 with Copy A of all Forms W-2 issued for 2014.

March 16
Employers: deposit payroll tax for February 2015 if monthly deposit rule applies.
Corporations: file Form 1120 for calendar year and pay any tax due. For an automatic six month extension, file Form 7004 and deposit estimated tax.
S Corporations: file Form 1120S for calendar year and pay any tax due.  Furnish a copy of Schedule K-1 to each shareholder.  Form Form 2553 to elect S Corporation status beginning with calendar year 2015.

March 31
Employers: electronically file Forms W-2, W-2G, 1098, 1099 and 8027.
Employers: provide Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

Tax Calendar – April 2015

April 15
Individuals: file form 1040, 1040A or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax.
Individuals: pay first installment of 2015 estimated tax.
Partnerships: file Form 1065 and furnish a copy of Schedule K-1 to each partner.
Household employers: file Schedule H with form 1040 if you paid $1,900 or more to a household employee.
Corporations: file first installment of 2015 estimated tax.
Employers: deposit payroll tax for March 2015 if monthly deposit rule applies.

April 30
Employers: file Form 941 for the 1st quarter.
Employers: deposit FUTA tax owned through March 31 if more than $500.