- January 16th: due date to pay 4th quarter estimated taxes.
- January 31st:
- Due date to send out 1099s and W-2s to recipients.
- Due date to file 1099-NECs and W-2s/W-3s with the IRS.
- February 28th: due date to file 1099s/1096s (aside from 1099-NECs) if you are paper filing.
- March 15th:
- Due date to file S-Corp (1120S) and partnership (1065) returns
- Due date to elect S-Corp status for existing corporations or LLCs.
- April 1st: due date to file 1099s/1096s (aside from 1099-NECs) if you are filing electronically.
- April 15th:
- Due date to file individual (1040), trust (1041), and C-Corp (1120) returns.
- Last day to make HSA contributions and contributions to the majority of retirement plans.
- Due date to pay 1st quarter estimated payments.
- May 15th: due date to file most nonprofit returns (Form 990)
