Deadline Date Description
January 4, 2021Deposit payroll tax for payments on Dec 26-29, 2020 if the semiweekly deposit rule applies.
January 6, 2021Deposit payroll tax for payments on Dec 30-31, 2020 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 1 if the semiweekly deposit rule applies
January 8, 2021Deposit payroll tax for payments on Jan 2-5 if the semiweekly deposit rule applies.
January 11, 2021Employers: Employees are required to report to you tips of $20 or more earned during Dec 2020
January 13, 2021Deposit payroll tax for payments on Jan 6-8 if the semiweekly deposit rule applies.
January 15, 2021Deposit payroll tax for payments on Jan 9-12 if the semiweekly deposit rule applies.
Deposit payroll tax for Dec 2020 if the monthly deposit rule applies.
Pay the final installment of your 2020 estimated tax – use Form 1040-ES.
Farmers and fishermen: Pay your estimated tax for 2020. Use Form 1040-ES.
January 21, 2021Deposit payroll tax for payments on Jan 13-15 if the semiweekly deposit rule applies.
January 22, 2021Deposit payroll tax for payments on Jan 16-19 if the semiweekly deposit rule applies.
January 27, 2021Deposit payroll tax for payments on Jan 20-22 if the semiweekly deposit rule applies.
January 29, 2021Deposit payroll tax for payments on Jan 23-26 if the semiweekly deposit rule applies.
February 1, 2021File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Deposit any FUTA tax owed through Dec 2020.
File Form 2290 and pay the tax for vehicles first used in Dec 2020.
File Form 730 and pay the tax on wagers accepted during Dec 2020.
Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2020. Employers: Furnish Form W-2 to employees who worked for you in 2020 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2020.
File Form 720 for the fourth quarter of 2020.
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 1099-NEC for nonemployee compensation paid in 2020, see instructions.
February 3, 2021Deposit payroll tax for payments on Jan 27-29 if the semiweekly deposit rule applies.
February 5, 2021Deposit payroll tax for payments on Jan 30 – Feb 2 if the semiweekly deposit rule applies.
February 10, 2021Employers: 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.
Deposit payroll tax for payments on Feb 3-5 if the semiweekly deposit rule applies.
February 12, 2021Deposit payroll tax for payments on Feb 6-9 if the semiweekly deposit rule applies.
February 16, 2021File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues
Deposit payroll tax for Jan if the monthly deposit rule applies.
Begin withholding on employees who claimed exemption from withholding in 2020 but did not file a W-4 to continue withholding exemption in 2021.
File a new Form W-4 if you claimed exemption from income tax withholding in 2020.
File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2020
Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
February 18, 2021Deposit payroll tax for payments on Feb 10-12 if the semiweekly deposit rule applies.
February 19, 2021Deposit payroll tax for payments on Feb 13-16 if the semiweekly deposit rule applies.
February 24, 2021Deposit payroll tax for payments on Feb 17-19 if the semiweekly deposit rule applies.
February 26, 2021Deposit payroll tax for payments on Feb 20-23 if the semiweekly deposit rule applies.
March 1, 2021File 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
File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2020.
File 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.
March 2, 2021Applicable 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.
Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2020 estimated tax payments by Jan 15, 2021.
March 3, 2021Deposit payroll tax for payments on Feb 24-26 if the semiweekly deposit rule applies.
March 5, 2021Deposit payroll tax for payments on Feb 27 – Mar 2 if the semiweekly deposit rule applies.
March 10, 2021Deposit payroll tax for payments on Mar 3-5 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during February.
March 12, 2021Deposit payroll tax for payments on Mar 6-9 if the semiweekly deposit rule applies.
March 15, 2021Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.
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 2021.
Deposit payroll tax for Feb if the monthly deposit rule applies.
Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request required for 30-day extension to provide Forms 1042-S to recipients.
Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.
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. For automatic 6-month extension of time to file Form 1042, file Form 7004.
March 17, 2021Deposit payroll tax for payments on Mar 10-12 if the semiweekly deposit rule applies.
March 19, 2021Deposit payroll tax for payments on Mar 13-16 if the semiweekly deposit rule applies.
March 24, 2021Deposit payroll tax for payments on Mar 17-19 if the semiweekly deposit rule applies.
March 26, 2021Deposit payroll tax for payments on Mar 20-23 if the semiweekly deposit rule applies.
March 31, 2021Deposit payroll tax for payments on Mar 24-26 if the semiweekly deposit rule applies.
File Form 730 and pay the tax on wagers accepted during February.
Electronically file Forms W-2G, 1097, 1098, 1099, 1094-C, 1095-C, 1094-B, 1095-B, 3921, 3922 y 8027
File Form 2290 and pay the tax for vehicles first used in February.
April 2, 2021Deposit payroll tax for payments on Mar 27-30 if the semiweekly deposit rule applies.
April 7, 2021Deposit payroll tax for payments on Mar 31 – Apr 2 if the semiweekly deposit rule applies.
April 9, 2021Deposit payroll tax for payments on Apr 3-6 if the semiweekly deposit rule applies.
April 12, 2021Employers: Employees are required to report to you tips of $20 or more earned during March.
April 14, 2021Deposit payroll tax for payments on Apr 7-9 if the semiweekly deposit rule applies.
April 15, 2021Deposit payroll tax for Mar if the monthly deposit rule applies.
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.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
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.
Individuals and calendar year-end 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 12/31/20
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.
Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 3-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2021 estimated tax – Use Form 1040-ES.
Household Employers: File Sch. H with Form 1040 if you paid $2,200 or more to a household employee.
Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax
April 16, 2021Deposit payroll tax for payments on Apr 10-13 if the semiweekly deposit rule applies.
April 21, 2021Deposit payroll tax for payments on Apr 14-16 if the semiweekly deposit rule applies.
April 23, 2021Deposit payroll tax for payments on Apr 17-20 if the semiweekly deposit rule applies.
April 28, 2021Deposit payroll tax for payments on Apr 21-23 if the semiweekly deposit rule applies.
April 30, 2021Deposit payroll tax for payments on Apr 24-27 if the semiweekly deposit rule applies.
Deposit FUTA tax owed through Mar if more than $500.
Employers: File Form 941 for the first quarter.
File Form 2290 and pay the tax on vehicles first used in March.
File Form 730 and pay the tax on wagers accepted during March.
File Form 720 for the first quarter.