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Tax Calendar

Dates To Remember for this Quarter

Quarterly  Yearly

General Federal Tax Calendar:

2nd Quarter 2018

The second quarter of a calendar year is made up of April, May, and June.

April 2:

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W­-2G. File Forms 1097, 1098, 1099 (except a Form 1099­-MISC reporting non-employee compensation), 3921, 3922, and W­-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W­-2G electronically, see Pub. 1220.

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 17:

Individuals. File a 2017 income tax return (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. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15.

Household employers. If you paid cash wages of $2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household 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 2016 or 2017 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

Individuals. If you’re not paying your 2018 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040­-ES. For more information, see Pub. 505.

Corporations. File a 2017 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 in taxes.

Corporations. Deposit the first installment of estimated income tax for 2018. A worksheet, Form 1120­-W, is available to help you estimate your tax for the year.

May 10:

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.

June 11:

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're 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 17. 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’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide.

Individuals. Make a payment of your 2018 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040­-ES. This is the second installment date for estimated tax in 2018. For more information, see Pub. 505.

Corporations. Deposit the second installment of estimated income tax for 2018. A worksheet, Form 1120-­W, is available to help you estimate your tax for the year.