tax deadlines Archives - Ullrich Delevati

February 10

Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2024 (Form 941) and filing a 2024 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due.

February 18

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

Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2024.

February 28

Businesses: Filing Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024. (Electronic filers can defer filing to March 31.)

January 10

Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).

January 15

Individuals: Paying the final installment of 2024 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

January 31

Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 16 installment of estimated taxes.

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

Employers: Providing 2024 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth quarter 2024 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.

Employers: Filing 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

December 10, 2024

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

December 16, 2024

Calendar-year corporations – Pay the fourth 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 November if the monthly deposit rule applies.

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

November 12, 2024

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

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

November 15, 2024

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

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

Calendar-year exempt organizations – File a 2023 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due

Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth 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.

Note: Certain tax-filing and tax-payment deadlines may be postponed for taxpayers who reside in or have a business in a federally declared disaster area.

Tuesday, October 1

The last day you can initially set up a SIMPLE IRA plan, provided you (or any predecessor employer) didn’t previously maintain a SIMPLE IRA plan. If you’re a new employer that comes into existence after October 1 of the year, you can establish a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence.

Tuesday, October 15

If a calendar-year C corporation that filed an automatic six-month extension:
- File a 2023 income tax return (Form 1120) and pay any tax, interest and penalties due.
- Make contributions for 2023 to certain employer-sponsored retirement plans.

Thursday, October 31

Report income tax withholding and FICA taxes for third quarter 2024 (Form 941) and pay any tax due. (See exception below under “November 12.”)

Tuesday, November 12

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

Monday, December 16

If a calendar-year C corporation, pay the fourth installment of 2024 estimated income taxes.

Contact us if you’d like more information about the filing requirements and to ensure you’re meeting all applicable deadlines.

October 10, 2024

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

October 15, 2024

Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.

Individuals – Make contributions for 2023 to certain existing retirement plans or establish and contribute to a SEP for 2023 if an automatic six-month extension was filed.

Individuals – File a 2023 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.

Calendar-year bankruptcy estates – File a 2023 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year C corporations – File a 2023 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year C corporations – Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

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

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

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

September 10, 2024

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

September 16, 2024

Individuals – Pay the third 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 third installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.

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 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year S corporations – Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

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 if an automatic six-month extension was filed.

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

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

Calendar-year trusts and estates – File a 2023 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.

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.

Older Posts

February 2025 Tax Deadlines

February 10

February 18

February 28

January 2025 Tax Deadlines

January 10

January 15

January 31

Tax Deadlines: December 2024

Tax Deadlines: November 2024

2024 Q4 Tax Calendar: Key Deadlines for Businesses and Other Employers

Tax Deadlines: October 2024

Tax Deadlines: September 2024

July 2024 Tax Deadlines

2024 Q3 Tax Calendar: Key Deadlines for Businesses and Other Employers

June 2024 Tax Deadlines

February 2025 Tax Deadlines

How Section 1231 Gains and Losses Affect Business Asset Sales

Operating as a C Corporation: Weigh the Benefits and Drawbacks

2 convenient locations

February 10

February 18

February 28

January 10

January 15

January 31

2 convenient locations

e-NEWSLETTER