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Individual Income Tax Guide

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2016 Quick Reference Tables

Quick Reference Tables

Tax Calendar

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First Quarter

The first quarter of a calendar year is made up of January, February, and March.

January 10

Employees who work for tips: If you received $20 or more in tips during December, report them to your employer on Form 4070, Employee's Report of Tips to Employer.

January 17

Individuals: Make a payment of your estimated tax for 2016 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, Estimated Tax for Individuals. This is the final installment date for 2016 estimated tax payments. However, you do not have to make this payment if you file your 2016 return (Form 1040) and pay any tax due by January 31, 2017.

Farmers and fishermen: Pay your estimated tax for 2016 using Form 1040-ES. You have until April 18 to file your 2016 income tax return (Form 1040). If you do not pay your estimated tax by January 17, you must file your 2016 return and pay any tax due by March 1, 2017, to avoid incurring an estimated tax penalty.

January 31

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 2016 by January 31. Filing your return and paying any tax due by January 31 prevents you from incurring any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, you must file and pay your tax by April 18.

All businesses: Give annual information statements to recipients of certain payments you made during 2016. You can use the appropriate version of Form 1099 or other information return to report the payments, which can be issued electronically with the recipient’s consent. Payments that may be required to be reported on a 1099 include:

See the General Instructions for Certain Information Returns for information on what payments are required to be reported on a statement, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

Payers of nonemployee compensation: File Form 1099-MISC for nonemployee compensation paid in 2016.

February 10

Employees who work for tips: If you received $20 or more in tips during January, report them to your employer on Form 4070.

February 15

Individuals: If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave to your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All businesses: Give annual information statements to recipients of certain payments you made during 2016. You can use the appropriate version of Form 1099 or other information return to report the payments, which can be issued electronically with the consent of the recipient.

This due date applies only to the following types of payments:

February 28

All businesses: File information returns (for example, Forms 1099) for certain payments you made during 2016 that  are described above under January 31. However, you must file Form 1099-MISC for nonemployee compensation paid in 2016 by January 31. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments require information returns, how much the payment must be before a return is required, which 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 generally remains January 31.

Farmers and fishermen: File your 2016 income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your 2016 estimated tax by January 17, 2017.

March 10

Employees who work for tips: If you received $20 or more in tips during February, report them to your employer on Form 4070.

March 31

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G: 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 28.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication 1220.


Second Quarter Dates   Third Quarter Dates   Fourth Quarter Dates

Tax Due Date Calendar for 2017

This tax calendar has the due dates for 2017 that most taxpayers will need.

Fiscal-year taxpayers: If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal Year Taxpayers at the end of this calendar.

NOTE: The dates provided on the tax due date calendar pages make the adjustment for due dates that fall on Saturdays, Sundays, and legal holidays.  

Go to : Second Quarter Dates - Third Quarter Dates - Fourth Quarter Dates