January 1 — Everyone Federal Holiday (New Year's Day)
January 10 — Employees who work for tips. If you received $20 or more in tips during December,
report them to your employer
January 15 — Farmers & fishermen
Pay your estimated tax for 2017 using Form 1040-ES
January 31 —All Employers give your employees their copies of Form W2 for 2017. If an employee
agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.
FEBRUARY
February 10 — Employees who work for tips. If you received $20 or more in tips during January,
report them to your employer
February 10 — Federal unemployment tax .File Form 940 for 2017. This due date applies only if
you deposited the tax for the year timely, properly, and in full.
February 28 — All businesses
File information returns (for example, Forms 1099) for certain payments you made during 2017
MARCH
March 1 — Farmers & fishermen
File your 2017 income tax return (Form 1040) and pay any tax due
March 10 — Employees who work for tips. If you received $20 or more in tips during January,
report them to your employer
March 15 — S Corporations. File a 2017 calendar year income tax return (Form 1120S) and pay any tax due
March 31 — Electronic filing of Forms W2. File copies of all the Forms W2 you issued for 2017. This due
date applies only if you electronically file.
APRIL
April 10 — Employees who work for tips. If you received $20 or more in tips during March, report them to
your employer. You can use Form 4070.
April 15 — Individuals, If you are not paying your 2018 income tax through withholding (or will not pay in
enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040ES.
April 30 — Federal unemployment tax. Deposit the tax owed through 03-if more than $500.
MAY
May 10 — Employees who work for tips. If you received $20 or more in tips during April, report them to your employer
May 10 — Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2018.
This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
May 15 — Social security, Medicare, and withheld income tax. If the monthly deposit rule applies,
deposit the tax for payments in April
JUNE
June 10 — Employees who work for tips
If you received $20 or more in tips during May, report them to your employer
June 15 — Individuals, If you are a U.S. citizen or resident alien living and working (or on military duty) outside the
United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time
to file your return, file Form 4868 to obtain 4 additional months to file
JULY
July 4 — Federal Holiday (Independence Day)
July 10 — Employees who work for tips. If you received $20 or more in tips during June, report them to your employer
July 15 — Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 — Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2017. Deposit or pay any undeposited
tax under the accuracy of deposit rules
AUGUST
August 1 — All employers
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 2017.
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.
August 10 — Employees who work for tips
If you received $20 or more in tips during July, report them to your employer
August 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in July.
SEPTEMBER
September 5 — Federal Holiday (Labor Day)
September 10 — Employees who work for tips.If you received $20 or more in tips during August, report them to your employer
September 15 — Partnerships
File a 2017 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension
OCTOBER
October 9 — Federal Holiday (Columbus Day)
October 11 — Employees who work for tips. If you received $20 or more in tips during September, report them to your employer
October 15 — Corporations, File a 2017 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
October 31 — Federal unemployment tax. Deposit the tax owed through 09-if more than $500
NOVEMBER
November 10 — Employees who work for tips. If you received $20 or more in tips during October, report them to your employer
November 12 — Federal Holiday(Veterans Day)
November 15 — Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in October.
November 22 — Federal Holiday(Thanksgiving Day)
DECEMBER
December 11 — Employees who work for tips
If you received $20 or more in tips during November, report them to your employer
December 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in November.
