April 2020 

             

April 15                

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

• Household Employers - If you paid cash wages of $2,100 or more in 2019 to a household employee, file Schedule H (Form 1040 or Form 1040-SR) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or Form 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2018 or 2019 to household employees.            

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April 30                

• Employers - Federal unemployment tax. Deposit the tax owed through March if more than $500.

• Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2020. Deposit any undeposited tax. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until May 11 to file the return.

                 

May 2020 

                                

May 11​

• Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2020. This due date applies only if you deposited the tax for the quarter in full and on time.

                 

May 15

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

                 

June 2020 

                 

June 15

• Individuals - If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 or Form 1040-SR by October 15. (However, if you are a participant in a combat zone you may be able to further extend the filing deadline.)

• Individuals - Make a payment of your 2020 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2020.

• Corporations - Deposit the second installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

                 

July 2020 

          

July 15  

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

• Individuals - File an income tax return for 2019 (Form 1040 or Form 1040-SR) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return and pay what you estimate you owe in tax to avoid penalties and interest. Then file Form 1040 or Form 1040-SR by October 15.

• Individuals - If you are not paying your 2020 income tax through withholding (or will not pay enough tax during the year that way), pay the first installment of your 2020 estimated tax. Use Form 1040-ES.

• Corporations - File a 2019 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.

• Corporations - Deposit the first installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.

                 

July 31  

• Employers - Federal unemployment tax. Deposit the tax owed through June if more than $500.

• Employers - If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2019. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

• Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the second quarter.

• Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2020. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

                 

August 2020 

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August 10​

• Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2020. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

                 

August 17           

• Employer - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

                 

September 2020 

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September 15   

• Individuals - Make a payment of your 2020 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2020.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

• S Corporations - File a 2019 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

• Partnerships - File a 2019 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

• Corporations - Deposit the third installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

                 

October 2020 

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October 15         

• Individuals - If you have an automatic 6-month extension to file your income tax return for 2019, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

• Corporations - File a 2019 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

                 

November 2020 

        

During November           

• Employers - Income tax withholding. Encourage employees to fill out a new Form W-4 for 2021 if they experienced any personal or financial changes. The 2021 revision of Form W-4 will be available on the IRS website by mid-December.

                 

November 2      

• Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2020. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.

• Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the third quarter.

• Employers - Federal Unemployment Tax. Deposit the tax owed through September if more than $500.

                 

November 10    ​

• Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2020. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

                 

November 15    

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

                 

December 2020 

         

December 15    

• Corporations - Deposit the fourth installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

• Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.