Deadline Date Description
January 2, 2020Deposit payroll tax for payments on Dec 25-27 if the semiweekly deposit rule applies.
January 6, 2020Deposit payroll tax for payments on Dec 28-31 if the semiweekly deposit rule applies.
January 8, 2020Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies.
January 10, 2020Deposit payroll tax for payments on Jan 4-7 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during Dec 2019
January 15, 2020Farmers and fishermen: Pay your estimated tax for 2019. Use Form 1040-ES.
Pay the final installment of your 2019 estimated tax – use Form 1040-ES.
Deposit payroll tax for payments on Jan 8-10 if the semiweekly deposit rule applies.
Deposit payroll tax for Dec 2019 if the monthly deposit rule applies.
January 17, 2020Deposit payroll tax for payments on Jan 11-14 if the semiweekly deposit rule applies.
January 23, 2020Deposit payroll tax for payments on Jan 15-17 if the semiweekly deposit rule applies.
January 24, 2020Deposit payroll tax for payments on Jan 18-21 if the semiweekly deposit rule applies.
January 29, 2020Deposit payroll tax for payments on Jan 22-24 if the semiweekly deposit rule applies.
January 31, 2020Deposit payroll tax for payments on Jan 25-28 if the semiweekly deposit rule applies.
Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 15th (see Form 1040-ES)
File Form 720 for the fourth quarter of 2019.
Furnish Forms 1098, 1099 & W-2G to recipients for certain payments during 2019. Employers: Furnish Form W-2 to employees who worked for you in 2019 & File Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2019.
File Form 730 and pay the tax on wagers accepted during Dec 2019.
File Form 2290 and pay the tax for vehicles first used in Dec 2019.
Deposit any FUTA tax owed through Dec 2019.
File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.
February 5, 2020Deposit payroll tax for payments on Jan 29-31 if the semiweekly deposit rule applies.
February 7, 2020Deposit payroll tax for payments on Feb 1-4 if the semiweekly deposit rule applies.
February 10, 2020Employers: Employees are required to report to you tips of $20 or more earned during Jan.
File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
February 12, 2020Deposit payroll tax for payments on Feb 5-7 if the semiweekly deposit rule applies.
February 14, 2020Deposit payroll tax for payments on Feb 8-11 if the semiweekly deposit rule applies.
February 17, 2020File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2019
File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues
February 18, 2020File a new Form W-4 if you claimed exemption from income tax withholding in 2019.
Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
Deposit payroll tax for Jan if the monthly deposit rule applies.
February 19, 2020Begin withholding on employees who claimed exemption from withholding in 2019 but did not file a W-4 to continue withholding exemption in 2020.
February 20, 2020Deposit payroll tax for payments on Feb 12-14 if the semiweekly deposit rule applies.
February 21, 2020Deposit payroll tax for payments on Feb 15-18 if the semiweekly deposit rule applies.
February 26, 2020Deposit payroll tax for payments on Feb 19-21 if the semiweekly deposit rule applies.
February 28, 2020File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS
Deposit payroll tax for payments on Feb 22-25 if the semiweekly deposit rule applies.
File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2019.
March 2, 2020File Form 8027 if you are a large food or beverage establishment.
File Form 730 and pay the tax on wagers accepted during January.
File Form 2290 and pay the tax for vehicles first used in January.
Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2019 estimated tax payments by Jan 15, 2020.
March 4, 2020Deposit payroll tax for payments on Feb 26-28 if the semiweekly deposit rule applies.
March 6, 2020Deposit payroll tax for payments on Feb 29 – Mar 3 if the semiweekly deposit rule applies.
March 10, 2020Employers: Employees are required to report to you tips of $20 or more earned during February.
March 11, 2020Deposit payroll tax for payments on Mar 4-6 if the semiweekly deposit rule applies.
March 13, 2020Deposit payroll tax for payments on Mar 7-10 if the semiweekly deposit rule applies.
March 16, 2020Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.
Withholding Agent: File Forms 1042-S & furnish copy to income recipient. Request automatic 30-day extension by filing Form 8809. A separate request required for 30-day extension to provide Forms 1042-S to recipients.
S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2020.
Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
Withholding Agent: File Form 1042 for calendar year. Request an automatic 6-month extension of time to file Form 1042 by filing Form 7004.
Deposit payroll tax for Feb if the monthly deposit rule applies.
Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.
March 18, 2020Deposit payroll tax for payments on Mar 11-13 if the semiweekly deposit rule applies.
March 20, 2020Deposit payroll tax for payments on Mar 14-17 if the semiweekly deposit rule applies.
March 25, 2020Deposit payroll tax for payments on Mar 18-20 if the semiweekly deposit rule applies.
March 27, 2020Deposit payroll tax for payments on Mar 21-24 if the semiweekly deposit rule applies.
March 31, 2020Electronically file Forms W-2G, 1097, 1098, 1094-C, 1094-B, 1095-B, 1099, 3921, 3922 and 8027.
File Form 2290 and pay the tax for vehicles first used in February.
File Form 730 and pay the tax on wagers accepted during February.
April 1, 2020Deposit payroll tax for payments on Mar 25-27 if the semiweekly deposit rule applies.
April 3, 2020Deposit payroll tax for payments on Mar 28-31 if the semiweekly deposit rule applies.
April 8, 2020Deposit payroll tax for payments on Apr 1-3 if the semiweekly deposit rule applies.
April 10, 2020Deposit payroll tax for payments on Apr 4-7 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during March.
April 15, 2020Deposit payroll tax for payments on Apr 8-10 if the semiweekly deposit rule applies.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ. For an automatic 6-month extension, file Form 4868.
Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
Deposit payroll tax for Mar if the monthly deposit rule applies.
Individuals and Entities: File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/19
Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2020 estimated tax – Use Form 1040-ES.
Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
Household Employers: File Sch. H with Form 1040 if you paid $2,100 or more to a household employee.
Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
Tax Exempt Orgs: File Form 990-W for 1st installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
Corporations: Deposit the first installment of your 2020 estimated tax.
April 20, 2020Deposit payroll tax for payments on Apr 11-14 if the semiweekly deposit rule applies.
April 22, 2020Deposit payroll tax for payments on Apr 15-17 if the semiweekly deposit rule applies.
April 24, 2020Deposit payroll tax for payments on Apr 18-21 if the semiweekly deposit rule applies.
April 29, 2020Deposit payroll tax for payments on Apr 22-24 if the semiweekly deposit rule applies.
April 30, 2020File Form 730 and pay the tax on wagers accepted during March.
Employers: File Form 941 for the first quarter.
File Form 2290 and pay the tax on vehicles first used in March.
File Form 720 for the first quarter.
Deposit FUTA tax owed through Mar if more than $500.
May 1, 2020Deposit payroll tax for payments on Apr 25-28 if the semiweekly deposit rule applies.
May 6, 2020Deposit payroll tax for payments on Apr 29 – May 1 if the semiweekly deposit rule applies.
May 8, 2020Deposit payroll tax for payments on May 2-5 if the semiweekly deposit rule applies.
May 11, 2020Employers: Employees are required to report to you tips of $20 or more earned during April.
File Form 941 for the first quarter if you timely deposited all required payments.
May 13, 2020Deposit payroll tax for payments on May 6-8 if the semiweekly deposit rule applies.
May 15, 2020File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2020
File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868
Deposit payroll tax for payments on May 9-12 if the semiweekly deposit rule applies.
File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
File Form 5330 (Return of Excise Taxes related to Employee Benefit Plans)
Deposit payroll tax for Apr if the monthly deposit rule applies.
May 20, 2020Deposit payroll tax for payments on May 13-15 if the semiweekly deposit rule applies.
May 22, 2020Deposit payroll tax for payments on May 16-19 if the semiweekly deposit rule applies.
May 28, 2020Deposit payroll tax for payments on May 20-22 if the semiweekly deposit rule applies.
May 29, 2020Deposit payroll tax for payments on May 23-26 if the semiweekly deposit rule applies.