January
- All Employers - Give your employees their copies of Form W-2 for 2019 by January 31, 2020. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.
- All Businesses - Give annual information statements to recipients of certain payments you made during 2019. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
- Employees - who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
- Individuals - Make a payment of your estimated tax for 2019 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2019 estimated tax. However, you do not have to make this payment if you file your 2019 return (Form 1040) and pay any tax due by February 1, 2020.
- Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2019.
- Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2019.
- Farmers and Fishermen - Pay your estimated tax for 2019 using Form 1040-ES. You have until April 15 to file your 2019 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2019 return and pay any tax due by March 1, 2020, to avoid an estimated tax penalty.
February
February 1
If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be February 1.
- Individuals - who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2019. Filing your return and paying any tax due by February 1, 2020 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 15.
- Businesses - Give annual information statements to recipients of 1099 payments made during 2019.
- Employees - who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
- Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2019. This due date applies only if you deposited the tax for the quarter in full and on time.
- Employers - Federal unemployment tax. File Form 940 for 2019. This due date applies only if you deposited the tax for the year in full and on time.
- Employers - Nonpayroll taxes. File Form 945 to report income tax withheld for 2019 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
- Certain Small Employers - File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2019. This tax due date applies only if you deposited the tax for the year in full and on time.
- Farm Employers - File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2019. This due date applies only if you deposited the tax for the year in full and on time.
- Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
- Businesses - Give annual information statements to recipients of certain payments made during 2019. You can use the appropriate version of Form 1099 or other information return.
- Employers
- Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
- Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
- Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2019, but did not give you a new Form W-4 to continue the exemption this year.
- Payers of Gambling Winnings - File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2019. If you file Forms W-2G electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains February 1.
- Employers - File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2019. If you file Forms W-2 electronically your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms is still February 1.
- Large Food and Beverage Establishment Employers - with employees who work for tips. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T,Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically your due date for filing them with the IRS will be extended to March 31.
- Farmers and Fishermen - File your 2019 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2019 estimated tax by January 15, 2020.
- Businesses - File information returns (Form 1099) for certain payments you made during 2019. These payments are described under February 1. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be February 1.
March
Farmers and Fishermen - File your 2019 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2019 estimated tax by January 15, 2020.
March 10
- Employees who work for tips. - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
- Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
- Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
- Corporations - File a 2019 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
- S Corporations - File a 2019 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
- Electing large partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
- S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2019. If Form 2553 is filed late, S treatment will begin with calendar year 2020.
- Electronic Filing of Forms - File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 29. The due date for giving the recipient these forms generally remains February 1.
- Electronic Filing of Forms W-2 and W-2G - File copies of all the Forms W-2 (Wage and Tax Statement) and W-2G (Certain Gambling Winnings) you issued for 2019. This due date applies only if you electronically file. Otherwise, see February 29. The due date for giving the recipient these forms remains February 1.
- Electronic Filing of Forms 8027 - File copies of all the Forms 8027 you issued for 2019. This due date applies only if you electronically file. Otherwise, see February 29.