Corporate Tax Calendar

• 15 – Last day to pay 4th quarter estimates for the prior year unless filing return by January 31.
• 31 – Last day to provide 1099s & W-2s to those people you paid during the prior year.
• 31 – If you file your prior year’s return and pay any tax due by this date, you need not make the 4th Quarter Estimated Tax Payment (see above).</block quote>

• 28 – Last day to provide file copies of 1099s and W-2s with the government.

March

• 2 – If you have not called for a tax appointment, please call us to prepare your 2017 tax return.
• 2 – Last day to withdraw funds from your IRA account if you turned age 70 1/2 in the prior year and haven’t already taken a distribution for that year. For other types of plans, please contact our office
• 2 – Electronic filing of Forms 1098, 1099, and W-2G. This due date applies only if you file electronically (not by magnetic media).
• 15 – Last day to file your prior year’s Federal individual tax return (Form 1040) or to request an extension to file.
• 15 – Last day to file the previous calendar year’s income tax return (Form 1120) and pay tax due. For an automatic 6-month extension of time, file Form 7004 and deposit what you estimate you owe in taxes.
• 15 – Last day to file your prior year’s Federal partnership return (Form 1065) and Federal fiduciary returns or request an automatic 5-month extension until September.
• 15 – Last day to make an IRA contribution for the prior year.
• 15 – Last day to make SEP or Keogh contributions unless an extension is filed.
• 15 – Last day to fund the prior year’s Coverdell Education Savings Account.
• 15 – First estimated tax installment for the year due. Form 1120-W (worksheet), is available to help you estimate your tax for the year.

• 15 – Second estimated tax installment for the year due.
• 15 – Last day for U.S. Citizens living abroad to file their individual tax return (Form 1040) or request an extension.

• 1 – Time to review your 2018 year-to-date income and expenses to ensure estimated tax payments and withholding are adequate to avoid underpayment penalties.
• 31 – Last day for employers (including self-employed individuals) to file appropriate Series 5500 Form for Employee Benefit Plans (includes Keogh Plans).

• 15 – Third estimated tax installment for the year due.
• 15 – Last day to file partnership (Form 1065) and fiduciary (Form 1041) returns with an approved extension.

• 15 – Last day to file prior year’s individual tax return (Form 1040), if you are in the United States with an approved extension.

• 1 – Time for Year-End Tax Planning
• 31 – Last day for taxpayers who began their minimum IRA distributions in a year before 2018 to make their required withdrawal for 2018.
• 31 – Last day to pay deductible expenses for the 2018 return (does not apply to IRA, SEP or Keogh contributions, all of which can be made after December 31, 2018).
• 31 – Last day to withdraw funds from a Traditional IRA Account and avoid a penalty if you turned age before 2018.
• 31 – If you are self-employed, December 31 is the last day to set up a Keogh Retirement Account if you plan to make a 2018 Contribution.
• 31 – Technically the last day of the year. However, if it falls on a non-business day such as a Saturday or Sunday, you may not be able to take the recommended actions and should consider taking the actions earlier than December 31st.