January 31

• Individuals: Filing a 2019 income tax return (Form 1040) and paying tax due, to avoid penalties for underpaying the January 15 installment of estimated taxes.

• Businesses: Providing Form 1098, Form 1099 (except for those that have a February 18 deadline) and Form W-2G to recipients. Filing Form 1099 if it includes payments for nonemployee compensation in Box 7.

• Employers: Providing 2019 Form W-2 to employees; reporting income tax withholding and FICA taxes for fourth quarter 2019 (Form 941); and filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.

• Employers: Filing 2019 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

February 18

• 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 2019.

March 10

• Individuals: Reporting February tip income of $20 or more to employers (Form 4070).

March 31

• Employers: Electronically file 2019 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.

April 10

• Individuals: Reporting March tip income of $20 or more to employers (Form 4070).

April 15

• Individuals: Filing a 2019 income tax return (Form 1040) 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 2020 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
• Individuals: Making 2019 contributions to a traditional IRA or Roth IRA (even if a 2019 income tax return extension is filed).
• Individuals: Making 2019 contributions to a SEP or certain other retirement plans (unless a 2019 income tax return extension is filed).
• Individuals: Filing a 2019 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due. 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 $2,100 or more in 2019 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 2019 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 corporations: Filing a 2019 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 2020 estimated income taxes.

April 30

• Employers: Report income tax withholding and FICA taxes for first quarter 2020 (Form 941), and pay any tax due.

May 11

• Individuals: Reporting April tip income, $20 or more, to employers (Form 4070). 
• Employers: Reporting income tax withholding and FICA taxes for first quarter 2020 (Form 941), if you deposited on time and in full all of the associated taxes due.

June 15

• Individuals: Filing a 2019 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 2020 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
• Calendar-year corporations: Paying the second installment of 2020 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 2020 (Form 941), and paying any tax due.
• Employers: Filing a 2019 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request 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 2020 (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 15

• Individuals: Paying the third installment of 2020 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
• Calendar-year corporations: Paying the third installment of 2020 estimated income taxes.
• Calendar-year S corporations: Filing a 2019 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 2019 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

• Calendar-year partnerships: Filing a 2019 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 2019 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 2019, except in certain circumstances.

October 13

• Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).

October 15

• Individuals: Filing a 2019 income tax return (Form 104) 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 contribution for 2019 to certain existing retirement plans or establishing and contributing to a SEP for 2018, if an automatic six-month extension was filed. 
• Individuals: Filing a 2019 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 2019 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 2019 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. 

November 2

• Employers: Reporting income tax withholding and FICA taxes for third quarter 2020 (Form 941) and paying any tax due.

November 10 

• Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).
• Employers: Reporting income tax withholding and FICA taxes for third quarter 2020 (Form 941) if you deposited on time and in full all of the associated taxes due.

November 16

• Exempt organizations: Filing a 2019 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 15

• Calendar-year corporations: Paying the fourth installment of 2020 estimated income taxes.

December 31

• Employers: Establishing a retirement plan for 2020 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP).