2017

January

Tu 17 Pay the final installment of your 2016 estimated tax – use Form 1040-ES.

Tu 17 Farmers and fishermen: Pay your estimated tax for 2016. Use Form 1040-ES.

Tu 31 Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 17th (see Form 1040-ES)

Tu 31 File Form 1099-MISC with IRS if you are reporting nonemployee compensation in box 7, regardless of whether you file paper forms or electronically

Tu 31 File 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA whether you file using paper forms or electronically.

Tu 31 Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2016. Furnish Form W-2 to employees who worked for you during 2016.

Tu 31 File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

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February

Fr 10 File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

We 15 File a new Form W-4 if you claimed exemption from income tax withholding in 2016.

We 15 Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

Th 16 Begin withholding on employees who claimed exemption from withholding in 2016 but did not file a W-4 or W-4(SP) to continue withholding exemption in 2017.

Tu 28 File Forms 1096, 1098, 1099 (except Form 1099-MISC reporting non-employee compensation), and W-2G if you file paper forms.

Tu 28 Applicable Large Employer: File paper Forms 1094-C and 1095-C; For all other providers file paper Forms 1094-B and 1095-B with the IRS
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March

We 1 Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 18 to file if you paid your 2016 estimated tax payments by Jan 17, 2017.

Th 2 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.

We 15 S Corps: File Form 1120S for calendar year and pay any tax due. Give copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corp status beginning with calendar year 2017. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

We 15 Partnerships: File Form 1065 for the calendar year and furnish a copy of Sch. K-1 to each partner. File Form 7004 for extension (see instructions).

We 15 Electing Large Partnerships: File Form 1065-B calendar year return. Furnish Sch. K-1 to each partner. File Form 7004 for extension (see instructions).

Fr 31 Electronically file Forms W-2, W-2G, 1098, 1099, 8027, 1094-C, 1095-C, 1094-B, and 1095-B.

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April

Tu 18 Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2017 estimated tax – Use Form 1040-ES.

Tu 18 Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 5-month extension, file Form 7004 and deposit estimated tax.

Tu 18 Household Employers: File Sch. H with Form 1040 if you paid $2,000 or more to a household employee.

Tu 18 Corporations: Deposit the first installment of your 2017 estimated tax.

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May

Mo 1 Employers: File Form 941 for the first quarter.

Mo 1 Deposit FUTA tax owed through Mar if more than $500.

We 10 File Form 941 for the first quarter if you timely deposited all required payments.

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June

Th 15 Individuals living outside the U.S.: File Form 1040. For automatic 4 month extension file form 4868 and deposit estimated tax.

Th 15 Pay the second installment of 2017 estimated tax -Use Form 1040-ES.

Th 15 Corporations: Deposit the second installment of your 2017 estimated tax.

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July

Mo 31 Deposit FUTA owed through June if more than $500.

Mo 31 File Form 941 for the second quarter.

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August

Th 10 File Form 941 for the second quarter if you timely deposited all required payments.

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September

Fr 15 Pay the third installment of your 2017 estimated tax – Use Form 1040-ES.

Fr 15 C corporations: Deposit the third installment of your 2017 estimated tax.

Fr 15 S Corporations: File Form 1120-S if you timely requested an extension – see Form 7004

Fr 15 Partnerships: File Form 1065 if you timely requested an extension – see Form 7004

Fr 15 Electing Large Partnerships: File Form 1065-B if you timely requested an extension.

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October

Mo 16 C corporations: File calendar year Form 1120 if you timely requested a 6-month extension.

Mo 16 Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.

Tu 31 File Form 941 for the third quarter.

Tu 31 Deposit FUTA owed through Sep if more than $500.

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November

Mo 13 File Form 941 for the third quarter if you timely deposited all required payments.

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December

Fr 15 Corporations: Deposit the fourth installment of your 2017 estimated tax.

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