December 15th

Corporations
Deposit the fourth installment of estimated income tax for 2018.

January 15th

Individuals
Make a payment of your estimated tax for 2018 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.

Farmers & fishermen
Pay your estimated tax for 2018 using Form 1040-ES.

January 31st

All Employers
Give your employees their copies of Form W2 for 2018. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

Individuals who must make estimated tax payments
If you did not pay your last installment of estimated tax by 01-15, you may choose (but are not required) to file your income tax return (Form 1040) for 2018 by 01-31. Filing your return and paying any tax due by 01-31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by 01-31file and pay your tax by 04-15.

All businesses
Give annual information statements to recipients of certain payments you made during 2018.

April 15th

2018 Federal Tax Return
Filing deadline and due date for Federal Income Tax Returns.

2018 State Tax Return
Due dates for State Income Tax Returns vary by state.

2018 Federal Tax Extension
Due date for Tax Extensions for 2018 Federal Income Tax Returns.

2018 State Tax Extension
Due dates for State Income Tax Extensions vary by state.

August 1

If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500EZ 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.

September 15th

Individuals
Make a payment of your 2019 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.

S Corporations
File a 2018 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.

Partnerships
File a 2018 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.

Corporations
Deposit the third installment of estimated income tax for 2019.

October 15th

Individuals
If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Corporations
File a 2018 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.

Partnerships
Electing large partnerships: File a 2018 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.