Important Tax Dates

Individual & self-employed  |  Partnerships  |  S Corps  |  Amended Returns Deadlines

Individual & Self-employed

Tax deadlines for Tax year 2018-2019

January 15, 2019
4th Quarter 2016 Estimated Tax Payment Due – Form 1040ES.

January 28, 2019
IRS starts to accept e-filing submissions

January 31, 2019
Employers required to provide employees copies of Form W2 for tax year 2014. If employee agrees, provide electronic version on company website and notify employee of the posting by January 31.

April 15, 2019
-2018 Tax Returns Due – Form 1040. If you have not applied for an extension, e-file or postmark Form 4868 by midnight April 15, 2019.
-2018 Tax Return Extension Form 4868 due. This will push your deadline for Form 1040 filing back to October 15, 2019. This does not extend payment of taxes due.
-1st Quarter 2019 Estimated Tax Payment Due – Form 1040ES.
-Last date to make a 2018 IRA Contribution

June 15, 2019
2nd Quarter 2017 Estimated Tax Payment Due – Form 1040ES.

September 15, 2019
3rd Quarter 2017 Estimated Tax Payment Due – Form 1040ES.

October 15, 2019

  • Extended Form 1040 returns due. Must be post-marked today;
  • Last day to contribute to SEP IRA account for self-employed people with extension

Re-characterize 2018 Roth IRA Conversion
The 2018 tax reform bill removed the ability to recharacterize a converted a traditional IRA to a Roth.


Partnerships

Form 1065.   This form is due on the 15th day of the 4th month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Form 1065-B (electing large partnerships).   This form is due on the 15th day of the 4th month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership’s tax year.


Corporations and S Corporations

Form 1120 and Form 1120S (or Form 7004). These forms are due on the 15th day of the 3rd month after the end of the corporation’s tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Estimated tax payments.   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year.

Form 2553.   This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.


Amended Returns Deadlines

3 Years from original date of return or

2 years from date tax was paid or

Tax amendment to claim tax refund (whichever is later)