To help you make sure you are aware of and don’t miss any important 2018 deadlines, we’ve put together this summary of when various tax-related forms, payments and other tax-related activities are due. Be aware that some deadlines have been adjusted compared to previous years. Please review the calendar and let your Blue & Co., LLC tax advisor know if you have any questions about the deadlines or would like assistance in meeting them.
| Date | Deadline for |
| February 12 | Individuals: Reporting January tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2017 (Form 941) and filing a 2017 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due. |
| February 15 | Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 14 are being reported) to recipients. Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2017. |
| February 28 | Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 or February 15 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2017. (Electronic filers can defer filing to April 2.) |
| March 12 | Individuals: Reporting February tip income, $20 or more, to employers (Form 4070). |
| March 15 | Calendar-year S corporations: Filing a 2017 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Calendar-year partnerships: Filing a 2017 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
| April 2 | Employers: Electronically filing 2017 Form 1096, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
| April 10 | Individuals: Reporting March tip income, $20 or more, to employers (Form 4070). |
| April 17 | Individuals: Filing a 2017 income tax return (Form 1040, Form 1040A or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due. (See June 15 for an exception for certain taxpayers.) Individuals: Paying the first installment of 2018 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2017 contributions to a traditional IRA or Roth IRA (even if a 2017 income tax return extension is filed). Individuals: Making 2017 contributions to a SEP or certain other retirement plans (unless a 2017 income tax return extension is filed). Individuals: Filing a 2017 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709. Household employers: Filing Schedule H (Form 1040), if wages paid equal $2,000 or more in 2017 and Form 1040 is not required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Trusts and estates: Filing an income tax return for the 2017 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to October 1 (Form 7004), and paying any income tax due. Calendar-year C corporations: Filing a 2017 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Calendar-year corporations: Paying the first installment of 2018 estimated income taxes. |
| April 30 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2018 (Form 941), and paying any tax due. |
| May 10 | Individuals: Reporting April tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for first quarter 2017 (Form 941), if you deposited on time and in full all of the associated taxes due. |
| May 15 | Exempt organizations: Filing a 2017 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due. Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2017 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ. |
| June 11 | Individuals: Reporting May tip income, $20 or more, to employers (Form 4070). |
| June 15 | Individuals: Filing a 2017 individual income tax return (Form 1040) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States. Individuals: Paying the second installment of 2018 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the second installment of 2018 estimated income taxes. |
| July 10 | Individuals: Reporting June tip income, $20 or more, to employers (Form 4070). |
| July 31 | Employers: Reporting income tax withholding and FICA taxes for second quarter 2018 (Form 941), and paying any tax due. Employers: Filing a 2017 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
| August 10 | Individuals: Reporting July tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for second quarter 2018 (Form 941), if you deposited on time and in full all of the associated taxes due. |
| September 10 | Individuals: Reporting August tip income, $20 or more, to employers (Form 4070). |
| September 17 | Individuals: Paying the third installment of 2018 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the third installment of 2018 estimated income taxes. Calendar-year S corporations: Filing a 2017 income tax return (Form 1120S) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year S corporations: Making contributions for 2017 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2017 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed. |
| October 1 | Trusts and estates: Filing an income tax return for the 2017 calendar year (Form 1041) and paying any tax, interest and penalties due, if an automatic five-and-a-half month extension was filed. Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2018, except in certain circumstances. |
| October 10 | Individuals: Reporting September tip income, $20 or more, to employers (Form 4070). |
| October 15 | Individuals: Filing a 2017 income tax return (Form 1040, Form 1040A or Form 1040EZ) and paying any tax, interest and penalties due, 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). Individuals: Making contributions for 2017 to certain existing retirement plans or establishing and contributing to a SEP for 2017, if an automatic six-month extension was filed. Individuals: Filing a 2017 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year C corporations: Filing a 2017 income tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year C corporations: Making contributions for 2017 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. |
| October 31 | Employers: Reporting income tax withholding and FICA taxes for third quarter 2018 (Form 941) and paying any tax due. |
| November 13 | Individuals: Reporting October tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for third quarter 2018 (Form 941), if you deposited on time and in full all of the associated taxes due. |
| November 15 | Exempt organizations: Filing a 2017 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due, if a six-month extension was previously filed. |
| December 10 | Individuals: Reporting November tip income, $20 or more, to employers (Form 4070). |
| December 17 | Calendar-year corporations: Paying the fourth installment of 2018 estimated income taxes. |
| December 31 | Employers: Establishing a retirement plan for 2018 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP). |
