JANUARY • FEBRUARY • MARCH | APRIL • MAY • JUNE | JULY • AUGUST • SEPTEMBER | OCTOBER • NOVEMBER • DECEMBER |
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April 2024 | |
April 01 |
Electronically file Forms W-2, W-2G, 1098, 1099, and 8027,1094-C, 1095-C, 1094-B, and 1095-B. |
File Form 2290 and pay the tax for vehicles first used in February. |
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File Form 730 and pay the tax on wagers accepted during February. |
April 03 |
Deposit payroll tax for payments on Mar 27-29 if the semiweekly deposit rule applies. |
April 05 |
Deposit payroll tax for payments on Mar 30-31 if the semiweekly deposit rule applies. |
Deposit payroll tax for payments on Apr 1-2 if the semiweekly deposit rule applies. |
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April 10 |
Employers: Employees are required to report to you tips of $20 or more earned during March. |
Deposit payroll tax for payments on Apr 3-5 if the semiweekly deposit rule applies. |
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April 12 |
Deposit payroll tax for payments on Apr 6-9 if the semiweekly deposit rule applies. |
EFTPS users: Payments must be scheduled by 8 PM ET at least one calendar day before the tax due date. |
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April 15 |
Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2023 estimated tax. |
Corporations: File Form 1120 for calendar year return and pay any tax due. For automatic 6-month extension File Form 7004 and deposit estimated tax. Deposit the first installment of your 2023 estimated tax. |
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Partnerships: File Form 1065 and furnish a copy of Schedule K-1 to each partner. |
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Electing Large Partnerships: File Form 1065 calendar year return. For automatic 6-month extension File Form 7004. |
Employers: Employees are required to report to you tips of $20 or more earned during March. Deposit payroll tax for Mar. if the monthly deposit rule applies. |
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Household Employers: File Sch. H with Form 1040 if you paid $2,400 or more to a household employee. |
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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. |
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Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due. |
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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. |
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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. |
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Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timey requested a 30-day extension. |
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File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/23 |
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April 18 |
Deposit payroll tax for payments on Apr 10-12 if the semiweekly deposit rule applies. |
MA and ME Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. |
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April 19 |
Deposit payroll tax for payments on Apr 13-16 if the semiweekly deposit rule applies. |
April 24 |
Deposit payroll tax for payments on Apr 17-19 if the semiweekly deposit rule applies. |
April 26 |
Deposit payroll tax for payments on Apr 20-23 if the semiweekly deposit rule applies. |
April 30 |
Employers: File Form 941 for the first quarter |
Deposit FUTA tax owed through Mar if more than $500. |
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File Form 720 for the fourth quarter. |
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File Form 730 and pay the tax on wagers accepted during March. |
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File Form 2290 and pay the tax on vehicles first used in March. |
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May 2024 | |
May 01 |
Deposit payroll tax for payments on Apr 24-26 if the semiweekly deposit rule applies. |
May 03 |
Deposit payroll tax for payments on Apr 27-30 if the semiweekly deposit rule applies. |
May 08 |
Deposit payroll tax for payments on May 1- 3 if the semiweekly deposit rule applies. |
May 10 |
Employers: Employees are required to report to you tips of $20 or more earned during April. |
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File Form 941 for the first quarter if you timely deposited all required payments. |
Deposit payroll tax for payments on May 4-7 if the semiweekly deposit rule applies. |
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May 15 |
File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction). |
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File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2024. |
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 for years ending 12/31/20 |
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Deposit payroll tax for payments on May 8-10 if the semiweekly deposit rule applies. |
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Deposit payroll tax for Apr if the monthly deposit rule applies. |
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May 17 |
Deposit payroll tax for payments on May 11-14 if the semiweekly deposit rule applies. |
May 22 |
Deposit payroll tax for payments on May 15-17 if the semiweekly deposit rule applies. |
May 24 |
Deposit payroll tax for payments on May 18-21 if the semiweekly deposit rule applies. |
May30 |
Deposit payroll tax for payments on May 22-24 if the semiweekly deposit rule applies. |
May 31 |
File Form 730 and pay the tax on wages accepted during April. |
File Form 2290 and pay the tax for vehicles first used during April. |
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Deposit payroll tax for payments on May 25-27 if the semiweekly deposit rule applies. |
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June 2024 | |
EFTPS users: Payments must be scheduled by 8 PM ET at least one calendar day before the tax due date. |
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June 05 |
Deposit payroll tax for payments on May 29-31 if the semiweekly deposit rule applies. |
June 07 |
Deposit payroll tax for payments on Jun 1-4 if the semiweekly deposit rule applies. |
June 10 |
Employers: Employees are required to report to you tips of $20 or more earned during May. |
June12 |
Deposit payroll tax for payments on Jun 5-7 if the semiweekly deposit rule applies. |
June 14 |
Deposit payroll tax for payments on Jun 8-11 if the semiweekly deposit rule applies. |
June 17 |
Individuals: Pay the second installment of 2023 estimated tax- Use Form 1040-ES. |
Employers: Deposit payroll tax for May if the monthly deposit rule applies. |
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Corporations: Deposit the second installment of your 2023 estimated tax. |
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Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keep its records and books of account outside the United States and Puerto Rico |
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Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. |
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Tax Exempt Orgs: File Form 990-W for 2nd installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations |
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Individuals living outside the U.S.:File Form 3520. For automatic 4 month extension, file an income tax return extension, Form 4868. |
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Individuals living outside the U.S.: File Form 1040. For automatic 4-month extension File Form 4868 and deposit estimated tax.. |
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Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ. For an automatic 6-month extension, file Form 4868 |
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June 20 |
Deposit payroll tax for payments on Jun 12-14 if the semiweekly deposit rule applies. |
June 24 |
Deposit payroll tax for payments on Jun 15-18 if the semiweekly deposit rule applies. |
June 26 |
Deposit payroll tax for payments on Jun 19-21 if the semiweekly deposit rule applies. |
June 28 |
Deposit payroll tax for payments on Jun 22-25 if the semiweekly deposit rule applies. |
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