Important Industry Dates

Important Tax Industry Dates

January 10 

Employees earning more than $20 in December tips must report them to their employer.

Related Forms

Form 4070

January 17

Farmers and fishermen must pay estimated tax for 2016.

Related Forms

Form 1040 or Form 1040-ES

January 31

Individual 2016 estimated tax payments due.

Related Forms

Form 1040 (if filing return and paying due tax to avoid a late fee for missing last installment of estimated tax from January 17).

Businesses issue annual information statements for recipients of payments like compensation for workers who aren’t considered employees, dividends and other corporate distributions, interest, rent, royalties, and more.

Related Forms

Form 1099 or other information return

February 10

Employees earning more than $20 in January tips must report them to their employer.

Related Forms

Form 4070

February 15

 Individual taxpayers wanting to continue a claimed exemption from income tax withholding that was filed last year.

Related Forms

Form W-4

Businesses reporting broker and barter exchange transactions, proceeds from real estate transactions, and substitute payments reported in box 8 or gross proceeds paid to an attorney in annual information statements.

Related Forms

Form 1099-B, Form 1099-S, or Form 1099-MISC

February 28

Businesses file information returns for items like compensation for workers who aren’t considered employees, dividends and other corporate distributions, interest, rent, royalties, and more due.

Related Forms

Form 1099 or other information returns

March 1

Farmers and fishermen 2016 income tax returns and tax payments due, unless 2016 estimated tax was paid by January 17, 2017.

Related Forms

Form 1040

March 10

Employees earning more than $20 in February tips must report them to their employer.

Related Forms

Form 4070

March 15

Partnerships should file a 2016 calendar year return and provide partners with a copy of their Schedule K-1 (or substitute).

Related Forms

Form 1065

March 31

Electronic filing due date for Forms 1097, 1098, 1099, 3921, 3922, and W-2G.

April 10

Employees earning more than $20 in February tips must report them to their employer.

Related Forms

Form 4070

April 18

2016 individual income tax return or 6-month extension is due.

Related Forms

Form 1040, Form 1040A, or Form 1040EZ

Payment of first 2017 estimated tax installment due if not paying 2017 income tax through withholding.

Related Forms

Form 1040-ES

May 10

Employees earning more than $20 in April tips must report them to their employer.

Related Forms

Form 4070

June 12

Employees earning more than $20 in May tips must report them to their employer.

Related Forms

Form 4070

June 15

U.S. citizens or resident aliens who are living and working or on military duty outside the United States and Puerto Rico should file their individual income tax return or a request for additional time to file and pay tax.

Related Forms

Form 1040 or Form 4868

Individuals who aren’t paying income tax via withholding should make a payment of their 2017 estimated tax.

Related Forms

Form 1040-ES

Corporations should pay the second installment of their 2017 estimated tax.

Helpful Forms

Form 1120-W

July 10

Employees earning more than $20 in June tips must report them to their employer.

Related Forms

Form 4070

August 10

Employees earning more than $20 in July tips must report them to their employer.

Related Forms

Form 4070

September 11

Employees earning more than $20 in August tips must report them to their employer.

Related Forms

Form 4070

September 15

Individuals who aren’t paying income tax via withholding should make a payment of their 2017 estimated tax.

Related Forms

Form 1040-ES

Partnerships that requested a 6-month extension should file a 2016 calendar year return and provide partners a copy of their Schedule K-1 (or substitute).

Related Forms

Form 1065

S corporations that requested a 6-month extension should file a 2016 calendar year return and provide shareholders a copy of their Schedule K-1 (or substitute).

Related Forms

Form 1120S

Electing large partnerships that requested a 6-month extension should file a 2016 calendar year return and provide partners a copy of their Schedule K-1 (or substitute).

Related Forms

Form 1065-B

October 10

Employees earning more than $20 in September tips must report them to their employer.

Related Forms

Form 4070

October 16

Individuals who filed a 6-month extension must file their 2016 income tax return and pay any due tax interest or penalties.

Related Forms

Form 1040, Form 1040A, or Form 1040EZ

Corporations that requested an automatic 6-month extension should file a 2016 calendar year return.

Related Forms

Form 1120

November 13

Employees earning more than $20 in October tips must report them to their employer.

Related Forms

Form 4070

December 11

Employees earning more than $20 in November tips must report them to their employer.

Related Forms

Form 4070

December 15

Corporations should deposit the fourth installment of estimated income tax for 2017.

Related Forms

Form 1120-W

Source: IRS Publication 509