Tax Deadlines


In 2019, the individual income tax deadline falls on Monday, April 15th. 

This list serves as an overview of major deadlines but is not comprehensive. For more employer and payroll related deadlines please contact our office or visit the IRS website: https://www.tax.gov/calendar/. Oregon deadlines: http://www.oregon.gov/DOR/programs/.  California deadlines: https://www.ftb.ca.gov.

January 15

Individuals – estimated tax payments due (final quarterly installment for prior year).

Farmers and fishermen – pay your estimated tax for 2018.

January 31

Employers – deliver W-2s to employees and file Form W-3 with Copy A of all Forms W-2 issued for 2018.

Employers and Businesses – furnish Forms 1098, 1099-MISC (with box 7 amounts) and W-2G to recipients for certain payments during 2018.

Employers and Businessesfile Form 1099-MISC with box 7 amounts.

Employers – file payroll Forms 940, 941, 943, 944, and/or 945 if you did not deposit all taxes when due.

February 15

Employers – deliver Forms 1099-B, 1099-S and certain Forms 1099-MISC (with box 8 or 14) to recipients.

February 28

Employers – file information returns (including Form 1096), Copy A of Form W-2G, Forms 1094-B, 1095-B, 1094-C, and 1095-C if filing on paper with the IRS.

Note: if electronically filing the due date is extended to April 1st. 

March 1

Farmers and fisherman – file Form 1040 and Oregon Form 40 and pay any tax due (NOTE: you have until April 15th to file if you paid your 2018 estimated tax payments by January 15, 2019).

 

March 15

S Corporations – file Form 1120S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S Corporation election – file Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with current calendar year. If Form 2553 is filed late, S treatment will begin with next calendar year.

Partnerships – file Form 1065 and pay any tax due. Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension to file the return, file Form 7004 and deposit what you estimate you owe.

Electing large partnerships – file Form 1065-B. If you want an automatic 6-month extension of time to file the return, file Form 7004. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership.

April 1

Employers – electronic filing of Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, and W-2G. This due date applies only if you file electronically. If filing by paper, the due date is February 28. The due date for giving the recipient these forms will still be January 31.

April 15

Individuals – file an income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868. Then file Form 1040, 1040A, or 1040EZ by October 15.

Individuals – if you are a U.S. citizen with a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, file FinCEN Report 114. An automatic extension to October 15 is granted.  

Individuals – estimated tax payment due. This is the first installment for 2019 estimated tax.

Corporations – file 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.

Corporations – deposit the first installment of your estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Household employers – if you paid cash wages of $2,100 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also, report any income tax you withheld for your household employees.

June 17

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 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals – estimated tax payment due. This is the second installment for 2019 estimated tax.

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

September 16

Partnerships – file Form 1065. This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.

Electing large partnerships – file 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 the Schedules K-1 to the partners.

Individuals – estimated tax payment due. This is the third installment for 2019 estimated tax.

Corporations – deposit the third installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

S Corporations – file 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.

October 15

Individuals – if you have an automatic 6-month extension to file your income tax return, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Corporations – file Form 1120 and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 15.

December 16

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