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.