You also get until the filing deadline to sneak more money into last year's health savings account if you didn't already max out. Discounted offers are only available to new members. Stock Advisor will renew at the then current list price.
Investing Best Accounts. Stock Market Basics. Stock Market. Industries to Invest In. Getting Started. Planning for Retirement. Retired: What Now? Personal Finance. Credit Cards. About Us. Who Is the Motley Fool? Fool Podcasts. Individual Income Tax Return by the due date of your return. An extension of time to file is not an extension of time to pay.
You may be subject to a late payment penalty on any tax not paid by the original due date of your return. The IRS will process your order for forms and publications as soon as possible.
You can get forms and publications faster online. Businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. You can e-file your Form or Form SR; certain business tax returns such as Forms , S, and ; certain employment tax returns such as Forms and ; certain excise tax returns such as Forms , , and ; and Form and other information returns.
For detailed information about using this free service, see Electronic deposit requirement , later. Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, go to IRS. Some taxes can be paid with the return on which they are reported.
However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return.
See Pub. For the excise tax deposit rules, see Pub. You must use electronic funds transfer EFT to make all federal tax deposits. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf.
Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. If you fail to timely, properly, and fully make your federal tax deposit, you may be subject to a failure-to-deposit penalty.
Eastern time the day before the date the deposit is due. Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn't a Saturday, Sunday, or legal holiday.
The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later. An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. In general, a statewide legal holiday delays a due date for filing a return only if the IRS office where you're required to file is located in that state. For individuals, a statewide legal holiday also delays a due date for filing a return for residents of that state.
A statewide legal holiday doesn't delay a due date for making a federal tax deposit. Whenever possible, you should take action before the listed due date. Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Select the mailing address listed on the webpage that is in the same state as the address to which you would mail the return without a payment, as shown in the instructions for your tax return.
The PDS can tell you how to get written proof of the mailing date. PDSs can't deliver items to P. You must use the U. This tax calendar has the due dates for that most taxpayers will need. Employers and persons who pay excise taxes should also use the Employer's Tax Calendar and the Excise Tax Calendar , later.
If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar. If you use a fiscal year rather than the calendar year as your tax year, you should change some of the dates in this calendar.
Use the following general guidelines to make these changes. The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.
Also, see Saturday, Sunday, or legal holiday , earlier. This form is due on the 15th day of the 4th month after the end of your tax year. Form is used to request an extension of time to file Form or Form SR. Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. This form is due on the 15th day of the 3rd month after the end of the partnership's tax year. Provide each partner with a copy of their Schedule K-1 Form or substitute Schedule K-1 Form and, if applicable, Schedule K-3 Form or substitute Schedule K-3 Form by the 15th day of the 3rd month after the end of the partnership's tax year.
Form is used to request an automatic 6-month extension of time to file Form However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year.
However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30, will use Form to request an automatic 7-month extension of time to file Form This form is due on the 15th day of the 3rd month after the end of the corporation's tax year.
Form is used to request an automatic 6-month extension of time to file Form S. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. This form is used to choose S corporation treatment.
It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. This tax calendar covers various due dates of interest to employers.
Principally, it covers the following federal taxes. Social security and Medicare taxes FICA taxes you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Pub. The following is a list and description of the primary employment tax forms you may need. This form is due the last day of the first calendar month after the calendar year ends.
Use it to report the FUTA tax on wages you paid. This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren't farm workers or household employees.
Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Certain small employers use it instead of Form to report social security and Medicare taxes and withheld income tax. Use it to report income tax withheld on all nonpayroll items. A list of nonpayroll items is available in the Instructions for Form The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends.
See All employers under August 1, later. For more information on filing these forms, go to IRS. Give your employees their copies of Form W-2 for by January 31, If the employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Also, see the instructions for Forms C, , , and for more information. References to Form also apply to Form SP.
The following is a list and description of the excise tax forms you may need. Use this form to register any wagering activity and to pay an occupational tax on wagering. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form below. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including:. Form , Monthly Tax Return for Wagers.
Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month.
Also, see Form C above. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. The tax period begins on July 1 and ends the following June You must pay the full year's tax on all vehicles you have in use during the month of July.
You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that isn't a Saturday, Sunday, or legal holiday.
For excise taxes, there are two exceptions to this rule. For deposits of regular method taxes , if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that isn't a Saturday, Sunday, or legal holiday.
Under the special September deposit rules , if the due date falls on a Saturday, the deposit is due on the preceding Friday. If the due date falls on a Sunday, the deposit is due on the following Monday. These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form for which deposits are required.
If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.
Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File fillable forms. However, state tax preparation may not be available through Free File.
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