Tax Due Dates
January 2024
During January
January 10
All Employers – Give your employees their copies of Form W-2 for 2023 by January 31, 2024. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting.
Individuals – Report December 2023 tip income of $20 or more to employers (Form 4070)
January 16
Individuals – Pay the fourth installment of 2023 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Employers -Deposit Social Security, Medicare and withheld income taxes for December 2023 if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for December 2023 if the monthly deposit rule applies.
January 31
Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) and pay the tax due to avoid penalties for underpaying the January 16 installment of estimated taxes.
Businesses -Provide Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC, and Form W-2G to recipients.
Employers -Provide 2023 Form W-2 to employees.
Employers -Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2023 (Form 941) if all of the associated taxes due weren’t deposited on time and in full.
Employers – File a 2023 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Employers – File 2023 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
February 2024
February 12
Individuals – Report January tip income of $20 or more to employers (Form 4070)
Employers – Report Social Security and Medicare taxes and income tax withholding for the fourth quarter 2023 (Form 941) if all associated taxes due were deposited on time and in full.
Employers – File a 2023 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
February 15
Individuals – File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2023.
Businesses -Provide Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
Employers -Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies.
Employers -Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.
February 28
Businesses – File Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2023. (Electronic filers can defer filing to April 1).
March 2024
March 11
Individuals – Report February tip income of $20 or more to employers (Form 4070).
March 15
Calendar-year S corporations – File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due.
Calendar-year partnerships – File a 2023 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004).
Employers – Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.
April 2024
April 1
Employers – Electronically file 2023 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.
April 10
Individuals – Report March tip income of $20 or more to employers (Form 4070).
April 15
Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.
Individuals – Pay the first installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Individuals – Make 2023 contributions to a traditional IRA or Roth IRA (even if a 2023 income tax return extension is filed).
Individuals – Make 2023 contributions to a SEP or certain other retirement plans (unless a 2023 income tax return extension is filed).
Individuals – File a 2023 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.
Household employers – File Schedule H, if wages paid equal $2,600 or more in 2023 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.
Calendar-year trusts and estates – File a 2023 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.
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Calendar-year corporations – File a 2023 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.
Calendar-year corporations – Pay the first installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records
Employers – Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.
April 30
Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
May 2024
May 10
Individuals – Report April tip income of $20 or more to employers (Form 4070).
Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
May 15
Employers – Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies
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Calendar-year exempt organizations – File a 2023 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less – File a 2023 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
June 2024
June 10
Individuals – Report May tip income of $20 or more to employers (Form 4070).
June 17
Individuals – File a 2023 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.
Individuals – Pay the second installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Calendar-year corporations – Pay the second installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Employers – Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
July 2024
July 10
Individuals – Report June tip income of $20 or more to employers (Form 4070).
July 15
Employers – Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
July 31
Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Employers – File a 2023 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
August 2024
August 12
Individuals – Report July tip income of $20 or more to employers (Form 4070).
Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941), if all associated taxes due were deposited on time and in full.
August 15
Employers – Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
September 2024
September 10
Individuals – Report August tip income of $20 or more to employers (Form 4070).
September 16
Individuals – Pay the third installment of 2024 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
Calendar-year corporations – Pay the third installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Calendar-year S corporations – File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Calendar-year S corporations – Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year partnerships – File a 2023 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.
Employers – Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
September 30
Calendar-year trusts and estates – File a 2023 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
October 2024
October 10
Individuals – Report September tip income of $20 or more to employers (Form 4070).
October 15
Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.
Individuals – Make contributions for 2023 to certain existing retirement plans or establish and contribute to a SEP for 2023 if an automatic six-month extension was filed.
Individuals – File a 2023 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
Calendar-year bankruptcy estates – File a 2023 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Calendar-year C corporations – File a 2023 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Calendar-year C corporations – Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Employers – Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
October 31
Employers – Report Social Security and Medicare taxes and income tax withholding for third quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
November 2024
During November
Employers – Income tax withholding. Encourage employees to fill out a new Form W-4 for 2025 if they experienced any personal or financial changes. The 2024 revision of Form W-4 will be available on the IRS website by mid-December.
November 12
Individuals – Report October tip income of $20 or more to employers (Form 4070)
Employers – Report Social Security and Medicare taxes and income tax withholding for third quarter 2024 (Form 941) if all of the associated taxes due were deposited on time and in full.
November 15
Employers – Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies
Calendar-year exempt organizations – File a 2023 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.
December 2024
December 10
Individuals – Report November tip income $20 or more to employers (Form 4070).
December 16
Calendar-year corporations – Pay the fourth installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Employers – Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
