Deadlines for U.S. Individuals

Deadlines

DateDescription
January 15

Estimated Tax – 4th Quarter payment due date

If an individual is required to make an estimated tax, then the payments are due on quarterly basis. If the payment is not made by the due date, there is a penalty for the late payment.

If taxpayer mail their estimated tax payment and the date of the U.S. postmark is on or before the due date, the IRS will generally consider the payment to be on time.

Quarterly PeriodDue Date

Jan 1 – Mar 31

Apr 15

Apr 1 – May 31

Jun 15

Jun 1  – Aug 31

Sept 15

Sept 1 – Dec 31

Jan 15*

*Taxpayer can avoid penalty for late payment for the 4th Quarter, if they file the tax return by January 31. 

January 31

Form W-2 -Wage and Tax Statement must be provided to employees.

January 31

All 1099 slips must be provided by January 31 to the taxpayer

Form 1099-DIV, Dividends and Distributions; Form 1099-INT, Interest Income; Form 1099-MISC, Miscellaneous Income; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; Form SSA-1099, Social Security Benefit Statement;  Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-G, Certain Government Payments; and any other 1099 slips

March 15

Form 3520 A is due (extension for 6 months is available)

April 15

Due date for individual tax return and form 3520. There is a 6 month extension available until October 15. To obtain extension Form 4868 must be filed on April 15. This is applicable for both resident and non-resident taxpayers.

Any balance owing on the tax return must be paid by April 15 to avoid late interest and payment penalties. However, due to extension there will be no late filing penalty. 

If a U.S. Citizen or resident taxpayer is living outside of the U.S. or Puerto Rico, there is an automatic two-month filing extension until June 15.

June 15

Pay estimated tax payment for Quarter 2 (as discussed above in Jan 15 deadline)

File an individual tax return if taxpayer got an automatic extension (as discussed above in Apr 15 deadline)

If the taxpayer is unable to file the tax return by Jun 15, they have an option to get 4 month extension until Oct 15 by filing Form 4868. 

Any balance owing on the tax return must be paid by June 15 to avoid late interest and payment penalties. However, due to extension there will be no late filing penalty. 

September 15Pay estimated tax payment for Quarter 3 (as discussed above in Jan 15 deadline).
October 15File your individual tax return if obtained extension as discussed above.
Dec 31For self employed, the qualified retirement plan for the current year must be set-up. 

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