January 2024
File Form 730 and pay the tax on wagers accepted during November 2023.
File Form 2290 and pay the tax for vehicles first used in Nov 2023.
Deposit payroll tax for payments on Dec 27-29, 2023 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Dec 30-31, 2023 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 1-2 if the semiweekly deposit rule applies.
File Form 730 and pay the tax on wagers accepted during Dec 2023.
Deposit payroll tax for payments on Jan 3-5 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during Dec 2023
Deposit payroll tax for payments on Jan 6-9 if the semiweekly deposit rule applies.
Deposit payroll tax for Dec 2023 if the monthly deposit rule applies.
Individuals: Pay the final installment of your 2023 estimated tax – use Form 1040-ES.
Farmers and fishermen: Pay your estimated tax for 2023. Use Form 1040-ES.
Deposit payroll tax for payments on Jan 10-12 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 13-16 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 17-19 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 20-23 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 24-26 if the semiweekly deposit rule applies.
Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 16th (see Form 1040-ES)
File Form 720 for the fourth quarter of 2023.
Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2023. Employers: Furnish Form W-2 to employees who worked for you in 2023 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2023.
File Form 1099-NEC for nonemployee compensation paid in 2023, see instructions.
File Form 730 and pay the tax on wagers accepted during Dec 2023.
File Form 2290 and pay the tax for vehicles first used in Dec 2023.
Deposit any FUTA tax owed through Dec 2023.
File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
February 2024
Deposit payroll tax for payments on Jan 27-30 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jan 31 – Feb 2 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Feb 3-6 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during Jan.
File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
Deposit payroll tax for payments on Feb 7-9 if the semiweekly deposit rule applies.
File a new Form W-4 if you claimed exemption from income tax withholding in 2023.
File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2023
Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues
Deposit payroll tax for Jan if the monthly deposit rule applies.
Begin withholding on employees who claimed exemption from withholding in 2023 but did not file a W-4 to continue withholding exemption in 2024.
Deposit payroll tax for payments on Feb 10-13 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Feb 14-16 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Feb 17-20 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Feb 21-23 if the semiweekly deposit rule applies.
File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS
File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2023.
File Form 2290 and pay the tax for vehicles first used in January.
File Form 8027 if you are a large food or beverage establishment.
File Form 730 and pay the tax on wagers accepted during January.
March 2024
Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2023 estimated tax payments by Jan 15, 2024.
Deposit payroll tax for payments on Feb 24-27 if the semiweekly deposit rule applies.
Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.
Deposit payroll tax for payments on Feb 28 – Mar 1 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Mar 2-5 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during February.
Deposit payroll tax for payments on Mar 6-8 if the semiweekly deposit rule applies.
Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
Deposit payroll tax for Feb if the monthly deposit rule applies.
S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar yr. 2024.
Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.
Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.
Deposit payroll tax for payments on Mar 9-12 if the semiweekly deposit rule applies.
Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.
Deposit payroll tax for payments on Mar 13-15 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Mar 16-19 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Mar 20-22 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Mar 23-26 if the semiweekly deposit rule applies.
April 2024
Electronically file Forms W-2G, 1097, 1098, 1099, 1094-C, 1095-C, 1094-B, 1095-B, 3921, 3922 & 8027
File Form 2290 and pay the tax for vehicles first used in February.
File Form 730 and pay the tax on wagers accepted during February.
Deposit payroll tax for payments on Mar 27-29 if the semiweekly deposit rule applies.
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.
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.
Deposit payroll tax for payments on Apr 6-9 if the semiweekly deposit rule applies.
Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2024 estimated tax – Use Form 1040-ES.
Household Employers: File Sch. H with Form 1040 if you paid $2,600 or more to a household employee.
Deposit payroll tax for Mar if the monthly deposit rule applies.
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.
File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/23
Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax – see Pub. 542 and EFTPS.
Corporations: Deposit the second installment of your 2024 estimated tax.
Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
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.
Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR. For an automatic 6-month extension, file Form 4868.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
MA and ME Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax.
Deposit payroll tax for payments on Apr 10-12 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Apr 13-16 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Apr 17-19 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Apr 20-23 if the semiweekly deposit rule applies.
File Form 720 for the first quarter.
File Form 2290 and pay the tax on vehicles first used in March.
Employers: File Form 941 for the first quarter.
Deposit FUTA tax owed through Mar if more than $500.
File Form 730 and pay the tax on wagers accepted during March.
May 2024
Deposit payroll tax for payments on Apr 24-26 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Apr 27-30 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on May 1-3 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during April.
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.
Deposit payroll tax for Apr if the monthly deposit rule applies.
Deposit payroll tax for payments on May 8-10 if the semiweekly deposit rule applies.
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 12/31/23
File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2024
Deposit payroll tax for payments on May 11-14 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on May 15-17 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on May 18-21 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on May 22-24 if the semiweekly deposit rule applies.
File Form 730 and pay the tax on wagers accepted during April.
File Form 2290 and pay the tax for vehicles first used during April.
Deposit payroll tax for payments on May 25-28 if the semiweekly deposit rule applies.
June 2024
Deposit payroll tax for payments on May 29-31 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jun 1-4 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during May.
Deposit payroll tax for payments on Jun 5-7 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jun 8-11 if the semiweekly deposit rule applies.
Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR. For an automatic extension, file Form 4868
Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
Individuals: Pay the second installment of 2024 estimated tax – Use Form 1040-ES.
Corporations: Deposit the second installment of your 2024 estimated tax – see Pub. 542 and EFTPS.
Deposit payroll tax for May if the monthly deposit rule applies.
Deposit payroll tax for payments on Jun 12-14 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jun 15-18 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jun 19-21 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jun 22-25 if the semiweekly deposit rule applies.
July 2024
File Form 730 and pay the tax on wagers accepted during May.
File Form 2290 and pay the tax for vehicles first used during May.
File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
Deposit payroll tax for payments on Jun 26-28 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jun 29-30 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jul 1-2 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during June.
Deposit payroll tax for payments on Jul 3-5 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jul 6-9 if the semiweekly deposit rule applies.
Deposit payroll tax for June if the monthly deposit rule applies.
Deposit payroll tax for payments on Jul 10-12 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jul 13-16 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jul 17-19 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jul 20-23 if the semiweekly deposit rule applies.
Deposit FUTA owed through June if more than $500.
File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2023 employee benefit plan. See Form 5500 Corner on IRS for information.
File Form 720 for the second quarter.
File Form 730 and pay the tax on wagers accepted during June.
File Form 2290 and pay the tax for vehicles first used during June.
File Form 941 for the second quarter.
Deposit payroll tax for payments on Jul 24-26 if the semiweekly deposit rule applies.
August 2024
Deposit payroll tax for payments on Jul 27-30 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Jul 31 – Aug 2 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Aug 3-6 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during July.
File Form 941 for the second quarter if you timely deposited all required payments.
Deposit payroll tax for payments on Aug 7-9 if the semiweekly deposit rule applies.
Deposit payroll tax for July if the monthly deposit rule applies.
File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2024
Deposit payroll tax for payments on Aug 10-13 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Aug 14-16 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Aug 17-20 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Aug 21-23 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Aug 24-27 if the semiweekly deposit rule applies.
September 2024
File Form 730 and pay tax on wagers accepted during July.
File Form 2290 and pay the tax for vehicles first used during July.
Deposit payroll tax for payments on Aug 28-30 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Aug 31 – Sep 3 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during August.
Deposit payroll tax for payments on Sep 4-6 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Sep 7-10 if the semiweekly deposit rule applies.
Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.
Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
Deposit payroll tax for Aug if the monthly deposit rule applies.
Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
Corporations: Deposit the third installment of your 2024 estimated tax – see Pub. 542 and EFTPS.
Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
Individuals: Pay the third installment of your 2024 estimated tax – Use Form 1040-ES.
Deposit payroll tax for payments on Sep 11-13 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Sep 14-17 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Sep 18-20 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Sep 21-24 if the semiweekly deposit rule applies.
File Form 730 and pay tax on wagers accepted during August.
File Form 2290 and pay the tax for vehicles first used during August.
October 2024
Deposit payroll tax for payments on Sep 25-27 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Sep 28-30 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 1 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 2-4 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during September.
Deposit payroll tax for payments on Oct 5-8 if the semiweekly deposit rule applies.
Deposit payroll tax for Sep if the monthly deposit rule applies.
Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868.
Individuals: File Form 1040 if you timely requested a 6-month extension.
Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
Deposit payroll tax for payments on Oct 9-11 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 12-15 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 16-18 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 19-22 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 23-25 if the semiweekly deposit rule applies.
File Form 2290 and pay the tax for vehicles first used during September.
File Form 941 for the third quarter.
File Form 720 for the third quarter.
File Form 730 and pay tax on wagers accepted during September.
Deposit FUTA owed through Sep if more than $500.
November 2024
Deposit payroll tax for payments on Oct 26-29 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Oct 30 -Nov 1 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Nov 2-5 if the semiweekly deposit rule applies.
File Form 941 for the third quarter if you timely deposited all required payments.
Employers: Employees are required to report to you tips of $20 or more earned during October.
Deposit payroll tax for payments on Nov 6-8 if the semiweekly deposit rule applies.
Deposit payroll tax for Oct if the monthly rule applies.
File extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2023
File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2024
Deposit payroll tax for payments on Nov 9-12 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Nov 13-15 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Nov 16-19 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Nov 20-22 if the semiweekly deposit rule applies.
December 2024
Deposit payroll tax for payments on Nov 23-26 if the semiweekly deposit rule applies.
File Form 2290 and pay the tax for vehicles first used during October.
File Form 730 and pay tax on wagers accepted during October.
Deposit payroll tax for payments on Nov 27-29 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Nov 30-Dec 3 if the semiweekly deposit rule applies.
Employers: Employees are required to report to you tips of $20 or more earned during November.
Deposit payroll tax for payments on Dec 4-6 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Dec 7-10 if the semiweekly deposit rule applies.
Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
Deposit payroll tax for Nov if the monthly deposit rule applies.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR If you timely filed Form 4868
Corporations: Deposit the fourth installment of your 2024 estimated tax – see Pub. 542 and EFTPS.
Deposit payroll tax for payments on Dec 11-13 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Dec 14-17 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Dec 18-20 if the semiweekly deposit rule applies.
Deposit payroll tax for payments on Dec 21-24 if the semiweekly deposit rule applies.