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JANUARY 2018

January 10 — Employees who work for tips 
If you received $20 or more in tips during December, report them to your employer 

January 15 — Individuals 
Make a payment of your estimated tax for 2017 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES, Estimated Tax for Individuals. This is the final installment date for 2017 estimated tax payments. However, you do not have to make this payment if you file your 2017 return (Form 1040) and pay any tax due by January 31, 2018.

January 15 — Social security, Medicare, and withheld income tax 
If the monthly deposit rule applies, deposit the tax for payments in 12-2017

January 15 — Farmers & fishermen 
Pay your estimated tax for 2017 using Form 1040-ES. You have until April 15 to file your 2017 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2017 return and pay any tax due by March 1, 2018, to avoid an estimated tax penalty.

January 31 — All Employers 
Give your employees their copies of Form W2 for 2017. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

January 31 — Individuals who must make estimated tax payments 
If you did not pay your last installment of estimated tax by 01-15, you may choose (but are not required) to file your income tax return (Form 1040) for 2017 by 01-31. Filing your return and paying any tax due by 01-31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by 01-31file and pay your tax by 04-15.

January 31 — Payers of gambling winnings 
If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.

January 31 — Social Security, Medicare, and withheld income tax 
File Form 941 for the fourth quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until 02-10 to file the return.

January 31 — Certain small employers 
File Form 944 to report social security and Medicare taxes and withheld income tax for 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2017 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until 02-10 to file the return.

January 31 — Farm employers 
File Form 943 to report social security and Medicare taxes and withheld income tax for 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until 02-10 to file the return.

January 31 — Federal unemployment tax 
File Form 940 for 2017. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until 02-10 to file the return.

January 31 — All businesses 
Give annual information statements to recipients of certain payments you made during 2017

FEBRUARY 2018

February 10 — Social security, Medicare, and withheld income tax 
File Form 941 for the fourth quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

February 10 — Certain small employers 
File Form 944 to report social security and Medicare taxes and withheld income tax for 2017. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 — Farm employers 
File Form 943 to report social security and Medicare taxes and withheld income tax for 2017. This due date applies only if you deposited the tax for the year timely, properly, and in full..

February 10 — Employees who work for tips 
If you received $20 or more in tips during January, report them to your employer 

February 15 — All businesses 
Give annual information statements to recipients of certain payments you made during 2017

February 15 — Social security, Medicare, and withheld income tax 
If the monthly deposit rule applies, deposit the tax for payments in January.

February 15 — All employers 
Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2017, but did not give you Form W4 to continue the exemption this year.

February 15 — Individuals 
If you claimed exemption from income tax withholding last year on the Form W-4, Employee’s Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

February 28 — All businesses 
File information returns (for example, Forms 1099) for certain payments you made during 2017.

February 28 — All employers 
File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2017. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to 03-31. The due date for giving the recipient these forms remains 01-31.

MARCH 2018

March 1 — Farmers & fishermen 
File your 2017 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2017 estimated tax by January 15, 2018.

March 10 — Employees who work for tips 
If you received $20 or more in tips during February, report them to your employer 

March 15 — S Corporations 
File a 2017 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

March 15 — S Corporation election 
File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019.

March 15 — Social security, Medicare, and withheld income tax 
If the monthly deposit rule Page 6 Publication 509 applies, deposit the tax for payments in February.

March 31 — Electronic filing of Forms W2 
File copies of all the Forms W2 you issued for 2017. This due date applies only if you electronically file.

March 31 — Electronic filing of Forms W2G 
File copies of all the Forms W2G you issued for 2017. This due date applies only if you electronically file.

March 31 — Electronic filing of Forms 8027 
File Forms 8027 for 2017. This due date applies only if you electronically file.

APRIL 2018

April 10 — Employees who work for tips 
If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 15 — Individuals *2017 Filing Deadline: 04-17, 2018* 
File a 2017 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by 10-15.

April 15 — Corporations *2017 Filing Deadline: 04-17, 2018* 
File a 2017 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.

April 15 — Individuals 
If you are not paying your 2018 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040ES.

April 15 — Household Employers 
If you paid cash wages of $2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

April 15 — Corporations 
Deposit the first installment of estimated income tax for 2018. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.

April 15 — Social security, Medicare, and withheld income tax 
If the monthly deposit rule applies, deposit the tax for payments in March.

April 15 — Household employers 
If you paid cash wages of $$2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees. Also, report any income tax you withheld for your household employees.

April 30 — Social security, Medicare, and withheld income tax 
File Form 941 for the first quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until 05-10 to file the return.

April 30 — Federal unemployment tax. 
Deposit the tax owed through 03-if more than $500.

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