Tax Due Dates

Due Date

      Form

January

    1/31/2018         – Forms 1099-MISC & W-2 due to recipients.
        – Forms 1099-MISC with 1096 due to the IRS.
          – Forms W-2 and W-3 due to the IRS.

March  

    3/15/2018         – S-Corporation Tax Returns (Form 1120-S).
          Extension available until 9/17/2018.
        – Partnership Tax Returns (Form 1065). Extension available until 9/17/2018.
        – Foreign Trust with U.S. Owner Tax Return (Form 3520-A).
          Extension available until 9/17/2018.
    3/31/2018         – FATCA Reports (Form 8966). Extension available until 7/2/2018.

April  

    4/17/2018         – Individual Tax Returns (Form 1040). Extension available 10/15/2018.
        – Nonresident Tax Returns (Form 1040NR) with U.S. wages.
           Extension available 10/15/2018.
        – FBAR (Form 114). Extension available 10/15/2018.
        – Gift Tax Returns (Form 709). Extension available until 10/15/2018.
        – Trust & Estate Tax Returns (Form 1041).
          Extension available until 10/1/2018.
        – Report of Transactions with Foreign Trusts and Receipt of Foreign Gifts
         (Form 3520). Extension tied to tax return extension.
        – Corporation Tax Returns (Forms 1120 & 1120-F).
          Extension available until 10/15/2018.

May  

    5/15/2018         – Tax-Exempt Organization Tax Returns (Form 990).
          Extension available until 11/15/2018.

June  

    6/15/2018         – Individuals Living Abroad Tax Returns (Form 1040).
          Extension available until 10/15/2018.
        – Nonresident Tax Returns (Form 1040NR) without U.S. wages.
          Extensions available until 10/15/2018.

July  

    7/2/2018         – FATCA Reports (Form 8966) on extension.

September 

    9/17/2018         – S-Corporation Tax Returns (Form 1120-S) on extension.
        – Partnership Tax Returns (Form 1065) on extension.
        – Foreign Trust with U.S. Owner Tax Return (Form 3520-A) on extension.
        – Corporation Tax Returns (Forms 1120 & 1120-F) on extension.

October 

    10/1/2018         – Trust & Estate Tax Returns (Form 1041) on extension.
    10/15/2018         – Individual Tax Returns (Form 1040) on extension.
    10/15/2018         – Individuals Living Abroad Tax Returns (Form 1040) on extension.
          Additional extension available until 12/17/2018.
        – Nonresident Tax Returns (Form 1040NR) on extension.
          Additional extension available until 12/17/2018.
        – FBAR (Form 114) on extension.
        – Gift Tax Returns (Form 709) on extension.
        – Report of Transactions with Foreign Trusts and Receipt of Foreign Gifts
          (Form 3520) on extension.

November 

    11/15/2018         – Tax-Exempt Organization Tax Returns (Form 990) on extension.

December 

    12/15/2018         – Individuals Living Abroad Tax Returns (Form 1040) on additional
          extension.
        – Nonresident Tax Returns (Form 1040NR) on additional extension.