Tax Due Dates

August 2016
August 1 Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2016. 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.
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 2015. 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 2016 but less than $2,500 for the second quarter.
August 10 Employees – who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2016. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
August 15 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 2016
September 12 Employees – who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15 Individuals – Make a payment of your 2016 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 2016.
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.
Corporations – File a 2015 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension.
S Corporations – File a 2015 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. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Partnerships – File a 2015 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see April 18. 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 2016. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
 October 2016
October 11 Employees – who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 17 Individuals – If you have an automatic 6-month extension to file your income tax return for 2015, file Form 1040, 1040A, or 1040EZ 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.
Electing Large Partnerships – File a 2015 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing or substituting the Schedules K-1 to the partners.
October 31 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2016. 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 2016 but less than $2,500 for the third quarter.
Employers – Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
 November 2016
November 10 Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2016. 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 2016
December 10 Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15 Corporations – Deposit the fourth installment of estimated income tax for 2016. 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.
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