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TAX DEADLINES

Deadlines in Calendar Year 2019 for 2018 Returns

Estimated tax payments for the 2018 Tax Year (IRS Form 1040-ES) 

  • These were due on April 17, June 15, and Sept. 17, 2018. The fourth and final estimated payment for the 2018 tax year was due on Jan. 15, 2019. 

Estimated tax payments for the 2019 Tax Year (IRS Form 1040-ES) 

  • April 15, 2019
  • June 17, 2019
  • Sept. 16, 2019
  • Jan. 15, 2020

Partnership returns (IRS Form 1065): 

  • March 15, 2019 
  • Extended deadline is Sept. 16, 2019

Estates and Trusts income tax returns (IRS Form 1041):

  • April 15, 2019
  • Extended deadline is Sept. 30, 2019

C-corporation income tax returns (IRS Form 1120): 

  • April 15, 2019 for C corporations that operate on a calendar year
  • Extended deadline is Oct. 15, 2019
  • The deadline for C corp returns is the 15th day of the fourth month following the end of the corporation’s fiscal year if the corporation is on a fiscal rather than a calendar year. 

S-corporation returns (IRS Form 1120-S):

  • March 15, 2019 for corporations on a calendar year
  • Extended deadline is Sept. 15, 2019
  • The deadline for S corp and partnership returns is the 15th day of the third month following the end of the fiscal year if they are on a fiscal year rather than a calendar year.

Foreign bank account reports (IRS FinCen Form 114):

  • April 15, 2019
  • Extended deadline with Form 1040 is Oct. 15, 2019

Special Deadlines for Expats

  • Assuming an expat or nonresident is overseas on the tax deadline,  the taxpayer will receive an automatic two-month extension to file their taxes. However, if a balance is owed, interest will still accrue starting after the April deadline, but expats will not be subject to late payment penalties during this period.
  • If an expat requests an extension via Form 4868, the tax
    deadline is postponed until October 15. Again, it is important to note that
    interest will still accrue until that time in which the return is actually filed
    and any balance due paid, where applicable.
  • If an expat has extenuating circumstances that necessitate
    a final two-month extension, they can apply by October 15 to receive an
    extension to December 15. This is the final deadline for expat taxes.

 

Deadlines Organized by Date

January 15, 2019

  • Deadline to pay the fourth quarter estimated tax payment for tax year 2018

January 31, 2019

  • Deadline for employers to mail out W-2 Forms to their employees and for businesses to furnish 1099 Forms reporting, among other things, nonemployee compensation, bank interest, dividends, and distributions from a retirement plan

February 15, 2019

  • Deadline for financial institutions to mail out Form 1099-B relating to sales of stock, bonds, or mutual funds through a brokerage account, Form 1099-S relating to real estate transactions; and Form 1099-MISC if the sender is reporting payments in boxes 8 or 14 

February 28, 2019

  • Deadline for businesses to mail Forms 1099 and 1096 to the IRS 

March 15, 2019

  • Deadline for corporate tax returns (Forms 1120, 1120-A, and 1120-S) for the year 2018, or to request automatic six-month extension of time to file (Form 7004) for corporations that use the calendar year as their tax year
  • Deadline to file partnership tax returns (Form 1065) or to request an automatic five-month extension of time to file (Form 7004)

April 15, 2019

  • Deadline to file individual tax returns (Form 1040) for the year 2018 or to request an automatic extension (Form 4868). An extension provides an extra six months to file your return. Payment of the tax is still due by April 15. You can submit payment for any taxes you owe along with the extension form.
  • Last day to make a contribution to traditional IRARoth IRAHealth Savings AccountSEP-IRA, or solo 401(k) for the 2018 tax year. You have until October 15 to fund a SEP-IRA or solo 401(k) if you get an extension.
  • First-quarter estimated tax payments due for the 2019 tax year
  • Deadline to file estate income tax or trust income tax returns (Form 1041) or to request an automatic five-month extension of time to file (Form 7004)

May 31, 2019

June 17, 2019

June 17, 2019

  • Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic 4-month extension 

September 16, 2019

October 1, 2019

  • Deadline for self-employed persons or small employers to establish a SIMPLE-IRA

October 15, 2019

  • Final extended deadline to file individual tax returns for the year 2018 (Form 1040) and IRS FinCen Form 114
  • Final deadline to fund a SEP-IRA or solo 401(k) for tax year 2018 if you requested an automatic extension of time to file.
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