The second quarter is a big three-month stretch for tax filings. Keep in mind that this list isn’t all-inclusive, so there could be additional deadlines that apply to your situation.
April 1
Employers: Electronically filing 2018 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.
April 10
Individuals: Reporting March tip income, $20 or more, to employers (Form 4070).
April 15
Individuals: Filing a 2018 income tax return (Form 1040, Form 1040A or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due. (See June 17 for an exception for certain taxpayers.)
Individuals: Paying the first installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Individuals: Making 2018 contributions to a traditional IRA or Roth IRA (even if a 2018 income tax return extension is filed).
Individuals: Making 2018 contributions to a SEP or certain other retirement plans (unless a 2018 income tax return extension is filed).
Individuals: Filing a 2018 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.
Household employers: Filing Schedule H (Form 1040), if wages paid equal $2,100 or more in 2018 and Form 1040 is not required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return.
Trusts and estates: Filing an income tax return for the 2018 calendar year (Form 1041) or filing for an automatic 5½-month extension to October 1 (Form 7004), and paying any income tax due.
Calendar-year corporations: Filing a 2018 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due.
Calendar-year corporations: Paying the first installment of 2019 estimated income taxes.
April 30
Employers: Reporting income tax withholding and FICA taxes for the first quarter of 2019 (Form 941), and paying any tax due.
May 10
Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for first quarter 2019 (Form 941), if you deposited on time and in full all of the associated taxes due.
May 15
Exempt organizations: Filing a 2018 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.
Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2018 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.
June 10
Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).
June 17
Individuals: Filing a 2018 individual income tax return (Form 1040) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States.
Individuals: Paying the second installment of 2019 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the second installment of 2019 estimated income taxes.
If you have questions or need help with any of these filings, give us a call.
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