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January 16

• Pay the final installment of your 2017 estimated tax - use Form 1040-ES.
• Farmers and fishermen: Pay your estimated tax for 2017. Use Form 1040-ES.

January 31

• Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 16th (see Form 1040-ES).
• Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2017. Furnish Form W-2 to employees who worked for you during 2017.
• File 2017 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA whether you file using paper forms or electronically.
• File Form 1099-MISC with IRS if you are reporting nonemployee compensation.
• File Form W-3 with Copy A of all Forms W-2 issued for 2017.
• File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
• Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.

February 12

• File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

Febuary 15

• Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
• File a new Form W-4 if you claimed exemption from income tax withholding in 2017.

Febuary 16

• Begin withholding on employees who claimed exemption from withholding in 2017 but did not file a W-4 to continue withholding exemption in 2018.

February 28

• File Forms 1096, 1098, 1099 (except Form 1099-MISC reporting non-employee compensation), and W-2G if you file paper forms.
• File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS

March 1

• Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 17 to file if you paid your 2017 estimated tax payments by Jan 16.

March 15

• S Corps: File Form 1120S for calendar year and pay any tax due. Furnish copy of Sch. K-1 to each shareholder. For automatic 6-month extension, file Form 7004 and deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2018.
• Electing Large Partnerships: File Form 1065-B calendar year return. Furnish Sch. K-1 to each partner. For automatic 6-month extension File Form 7004.
• Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.

April 2

• Electronically file Forms W-2, W-2G, 1098, 1099, 8027, 1094-C, 1095-C, 1094-B, and 1095-B. (see F.I.R.E.)

April 17

• Corporations: Deposit the first installment of your 2018 estimated tax.
• Household Employers: File Sch. H with Form 1040 if you paid $2,000 or more to a household employee.
• Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
• Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2018 estimated tax - Use Form 1040-ES.

April 30

• Employers: File Form 941 for the first quarter.
• Deposit FUTA tax owed through Mar if more than $500.

May 10

• File Form 941 for the first quarter if you timely deposited all required payments.

June 15

• Individuals living outside the U.S.: File Form 1040. For automatic 4 month extension file Form 4868 and deposit estimated tax.
• Pay the second installment of 2018 estimated tax -Use Form 1040-ES.
• Corporations: Deposit the second installment of your 2018 estimated tax.

July 31

• Deposit FUTA owed through June if more than $500.
• File Form 941 for the second quarter.

August 10

• File Form 941 for the second quarter if you timely deposited all required payments.

September 17

• Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
• Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
• Individuals: Pay the third installment of your 2018 estimated tax - Use Form 1040-ES.
• Corporations: Deposit the third installment of your 2018 estimated tax.
• Electing Large Partnerships: File Form 1065-B if you timely requested a 6-month extension.

October 15

• Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.
• Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.

October 31

• File Form 941 for the third quarter.
• Deposit FUTA owed through Sep if more than $500.

November 13

• File Form 941 for the third quarter if you timely deposited all required payments.

December 17

• Corporations: Deposit the fourth installment of your 2018 estimated tax.