Here is a calendar of the key tax-filing deadlines for 2015.
TIP: Bookmark this tax calendar for reference during the year.
Note: If a regular due date falls on a weekend or a national holiday, it is postponed to the next business day.
If you operate on a fiscal-year schedule for tax purposes, rather than the usual calendar-year schedule, your due dates for each quarter will line up differently. Using the 2014 calendar, here's how you should calculate your deadlines:
Personal tax deadlines
Annual tax returns. Your personal tax return (Form 1040) is due on the 15th day of the fourth month following the close of your tax year.
Estimated tax payments. The first three quarterly installments of estimated tax (Form 1040-ES) are due on the 15th day of the fourth, sixth and ninth months of your tax year. The fourth and final installment is due on the 15th day of the first month following the close of your tax year.
Corporate tax deadlines
Annual tax returns. Your annual corporate return (Form 1120 or 1220-S) is due on the 15th day of the third month following the close of your corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 or a substitute Schedule K-1.
Estimated tax payments. The quarterly installments of estimated taxes are due on the 15th day of the fourth, sixth, ninth and 12th months of the corporation's tax year.
Switching to an S corp. The deadline is the 15th day of the third month of the year in which you want the election to apply. Make the election anytime in the preceding tax year (Form 2553).
Partnership tax deadlines
Annual returns. Your annual partnership return (Form 1065) is due on the 15th day of the fourth month following the close of the partnership's tax year. Partnerships must provide each partner with a copy of Schedule K-1 or a substitute Schedule K-1.
January 2015
During January All Employers - Give your employees their copies of Form W-2 for 2014 by February 2, 2015. 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 by February 2.
All Businesses - Give annual information statements to recipients of certain payments you made during 2014. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
January 12 Employees - who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
January 15 Individuals - Make a payment of your estimated tax for 2014 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2014 estimated tax. However, you do not have to make this payment if you file your 2014 return (Form 1040) and pay any tax due by February 2, 2015.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2014.
Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2014.
Farmers and Fishermen - Pay your estimated tax for 2014 using Form 1040-ES. You have until April 15 to file your 2014 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2014 return and pay any tax due by March 2, 2015, to avoid an estimated tax penalty.
February 2015
February 02 Individuals - who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2014. Filing your return and paying any tax due by February 2, 2014 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by February 2, file and pay your tax by April 15.
Businesses - Give annual information statements to recipients of 1099 payments made during 2014.
February 10 Employees - who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 18 Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
Businesses - Give annual information statements to recipients of certain payments made during 2014. You can use the appropriate version of Form 1099 or other information return.
March 2015
March 02 Businesses - File information returns (Form 1099) for certain payments you made during 2014. These payments are described under February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be February 2.
Farmers and Fishermen - File your 2014 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2014 estimated tax by January 15, 2015.
March 10 Employees who work for tips. - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 16 Corporations - File a 2014 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S Corporations - File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1 If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
Electing large partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2015. If Form 2553 is filed late, S treatment will begin with calendar year 2016.
March 31 Electronic Filing of Forms - File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see March 2. The due date for giving the recipient these forms generally remains February 2.
March 31 Electronic Filing of Forms
April 2015
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 - File an income tax return for 2014 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.
Household Employers - If you paid cash wages of $1,900 or more in 2014 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees.
Individuals - If you are not paying your 2015 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2015 estimated tax. Use Form 1040-ES.
Partnerships - File a 2014 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 5.
Electing Large Partnerships - File a 2014 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 16 for the due date for furnishing the Schedules K-1 to the partners.
Corporations - Deposit the first installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
April 30 Employers - Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2015. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until May 11 to file the return.
May 2015
May 11 Employees - who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
May 15 Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
June 2015
June 10 Employees - who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
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. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15.
However, if you are a participant in a combat zone you may be able to further extend the filing deadline.
Individuals - Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2015.
Corporations - Deposit the second installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
July 2015
July 10 Employees - who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
July 15 Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2015. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.
Employers - Federal unemployment tax. Deposit the tax owed through June if more than $500.
Employers - If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2014. 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.
Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2015 but less than $2,500 for the second quarter.
August 2015
August 10 Employees - who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2014. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
August 17 Employeer - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
September 2015
September 10 Employees - who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15 Individuals - Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2015.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
Corporations - File a 2014 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 16.
S Corporations - File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 16. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Partnerships - File a 2014 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see April 15. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.
Corporations - Deposit the third installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
October 2015
October 13 Employees - who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15 Individuals - If you have an automatic 6-month extension to file your income tax return for 2014, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
Electing Large Partnerships - File a 2014 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 16 for the due date for furnishing or substituting the Schedules K-1 to the partners.
November 2015
November 10 Employees - who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
Employees - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2015. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
November 16 Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
December 2015
December 10 Employees - who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15 Corporations - Deposit the fourth installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
