1 – Take final year-end actions:
- Deductible gifts
- Capital gains/losses
- Charitable giving
- Dividend income
1 – Conduct year-end tax and financial planning
1 – SIMPLE IRA plan establishment due.
15 – Extended individual and C-corp tax return filing deadline.
17 – 3rd quarter estimated tax due
17 – Filing deadline for 2017 S corp and partnership returns that received extension
15 – The second installment of 2018 individual estimated tax is due.
1 – Farmers and fishermen who did not make 2017 estimated tax payments must file 2017 tax returns and pay taxes in full.
2 – Automatic extension deadline for employers and health care providers to provide Forms 1095-B and 1095-C to individuals.
15 – 2017 calendar-year S corporation income tax returns are due. 2017 partnership returns are due. Deadline for calendar-year corporations to elect S corporation status for 2018.
28 – Payers must file most other Forms 1099 (except certain Forms 1099-MISC due Jan. 31) with the IRS. (April 2 if filing electronically.)
16 – Individuals: Pay the last installment of 2017 estimated tax with Form 1040-ES.
31 – Employers: Distribute copies of Forms W-2 for 2017 to employees and file same with the Social Security Administration. File Forms 1099-MISC if you are reporting nonemployee compensation payments in box 7. File Form 941, Employer’s Quarterly Federal Tax Return; quarterly deposit due. File Form 940, Employer’s Annual Federal Unemployment FUTA) Tax Return, for 2017.
31 – Business: Distribute Forms 1099 (or other information statements) to recipients of certain payments made in 2017. See us for more details.