Latest Newsletter Edition
Upcoming Tax Deadlines
April
| Day | |
|---|---|
| 1 | Electronic filing of Forms 8027 – File Forms 8027 for 2023. This due date applies only if you electronically file. Otherwise, see Large food and beverage establishment employers under February 29, earlier. |
| 1 | Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B – If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under February 28, earlier. |
| 1 | Electronic filing of Forms W-2G – File copies of all the Forms W-2G you issued for 2023. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Pub. 1220. |
| 1 | Electronic Filing of Forms – File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28, earlier. The due date for giving the recipient these forms generally remains January 31. |
| 10 | Employees Who Work for Tips – If you received $20 or more in tips during March, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070. |
| 15 | Household Employers – If you paid cash wages of $2,600 or more in 2023 to a household employee, you must file Schedule H (Form 1040). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. If you live in Maine or Massachusetts, you may file by April 17. 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 of 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926. |
| 15 | Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in March. |
| 15 | Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in March. |
| 15 | Corporations – Deposit the first installment of estimated income tax for 2024. |
| 15 | Corporations – File a 2023 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 in taxes. |
| 15 | Household Employers – If you paid cash wages of $2,600 or more in 2023 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household 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 of 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. |
| 15 | Individuals – If you’re not paying your 2024 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2024 estimated tax. You may be able to avoid having to pay estimated taxes by increasing your tax withholding. Penalties may be assessed if you do not pay enough tax through withholding and estimated tax payments or if your payments are late. You may be able to avoid the “”Underpayment of Estimated Tax by Individuals Penalty”” by paying at least 90% of the tax shown on the return for the tax year, or by paying 100% of the tax shown for the prior year, whichever is less. |
| 15 | Individuals – File a 2023 Form 1040 or Form 1040-SR and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penal-ties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. |
| 30 | Federal unemployment (FUTA) tax – Deposit the tax owed through March if more than $500. |
| 30 | Social security, Medicare, and withheld income tax – File Form 941 for the first quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 May 10 to file the return. |
May
| Day | |
|---|---|
| 10 | Social security, Medicare, and withheld income tax – File Form 941 for the first quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. |
| 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. |
| 15 | Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in April. |
| 15 | Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in April. |
June
| Day | |
|---|---|
| 10 | 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. |
| 17 | Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in May. |
| 17 | Corporations – Deposit the second installment of estimated income tax for 2024. |
| 17 | Individuals – Individuals. Make a payment of your 2024 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 second installment date for estimated tax in 2024. For more information, see Pub. 505. |
| 17 | Individuals – If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. |
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