Tax Deadlines Archives - Ullrich Delevati

August 12, 2024

Individuals – Report July tip income of $20 or more to employers (Form 4070).

Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941), if all associated taxes due were deposited on time and in full.

August 15, 2024

Employers – Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.

July 10, 2024

Individuals – Report June tip income of $20 or more to employers (Form 4070).

July 15, 2024

Employers – Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.\

July 31, 2024

Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

Employers – File a 2023 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

Here are some of the key tax-related deadlines affecting businesses and other employers during the third quarter of 2024. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.

July 15

Employers should deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies. They should also deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.

July 31

Report income tax withholding and FICA taxes for second quarter 2024 (Form 941) and pay any tax due. (See the exception below, under “August 12.”)
File a 2023 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

August 12

Report income tax withholding and FICA taxes for second quarter 2024 (Form 941), if you deposited on time and in full all the associated taxes due.

September 16

If a calendar-year C corporation, pay the third installment of 2024 estimated income taxes.
If a calendar-year S corporation or partnership that filed an automatic six-month extension:
- File a 2023 income tax return (Form 1120-S, Form 1065 or Form 1065-B) and pay any tax, interest and penalties due.
- Make contributions for 2023 to certain employer-sponsored retirement plans.

Employers should deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies. They should also deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.

June 10, 2024

Individuals – Report May tip income of $20 or more to employers (Form 4070).

June 17, 2024

Individuals – File a 2023 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.

Individuals – Pay the second installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Calendar-year corporations – Pay the second installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers – Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.

May 10, 2024

Individuals – Report April tip income of $20 or more to employers (Form 4070).

Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.

May 15, 2024

Employers – Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.

Calendar-year exempt organizations – File a 2023 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.

Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less – File a 2023 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.

April 1, 2024

Employers – Electronically file 2023 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G

April 10, 2024

Individuals – Report March tip income of $20 or more to employers (Form 4070).

April 15, 2024

Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.

Individuals – Pay the first installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Individuals – Make 2023 contributions to a traditional IRA or Roth IRA (even if a 2023 income tax return extension is filed).

Individuals – Make 2023 contributions to a SEP or certain other retirement plans (unless a 2023 income tax return extension is filed).

Individuals – File a 2023 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.

Household employers – File Schedule H, if wages paid equal $2,600 or more in 2023 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.

Calendar-year trusts and estates – File a 2023 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.

Calendar-year corporations – File a 2023 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.

Calendar-year corporations – Pay the first installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers – Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.

Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

Here are some of the key tax-related deadlines that apply to businesses and other employers during the second quarter of 2024. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.

April 15

If you’re a calendar-year corporation, file a 2023 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004) and pay any tax due.
For corporations, pay the first installment of 2024 estimated income taxes. Complete and retain Form 1120-W (worksheet) for your records.
For individuals, file a 2023 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868) and pay any tax due.
For individuals, pay the first installment of 2024 estimated taxes, if you don’t pay income tax through withholding (Form 1040-ES).

April 30

Employers report income tax withholding and FICA taxes for the first quarter of 2024 (Form 941) and pay any tax due.

May 10

Employers report income tax withholding and FICA taxes for the first quarter of 2024 (Form 941), if they deposited on time, and fully paid, all of the associated taxes due.

May 15

Employers deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.

June 17

Corporations pay the second installment of 2024 estimated income taxes.

March 11, 2024

Individuals – Report February tip income of $20 or more to employers (Form 4070).

March 15, 2024

Calendar-year S corporations – File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due.

Calendar-year partnerships – File a 2023 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004).

Employers – Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.

February 12, 2024

Individuals – Report January tip income of $20 or more to employers (Form 4070).

Employers – Report Social Security and Medicare taxes and income tax withholding for the fourth quarter of 2023 (Form 941) if all associated taxes due were deposited on time and in full.

Employers – File a 2023 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.

February 15, 2024

Individuals – File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2023.

Businesses – Provide Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which Box 8 or Box 10 payments are being reported) to recipients.

Employers – Deposit Social Security, Medicare, and withheld income taxes for January if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.

February 28, 2024

Businesses – File Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2023. (Electronic filers can defer filing to April 1.)

January 10, 2024

Individuals – Report December 2023 tip income of $20 or more to employers (Form 4070).

January 16, 2024

Individuals – Pay the fourth installment of 2023 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Employers – Deposit Social Security, Medicare and withheld income taxes for December 2023 if the monthly deposit rule applies.

Employers – Deposit nonpayroll withheld income tax for December 2023 if the monthly deposit rule applies.

January 31, 2024

Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid penalties for underpaying the January 16 installment of estimated taxes.

Businesses – Provide Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients.

Employers – Provide 2023 Form W-2 to employees.

Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2023 (Form 941) if all of the associated taxes due weren’t deposited on time and in full.

Employers – File a 2023 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

Employers – File 2023 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

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