2018 Tax Calendar

DECEMBER
1 – Take final year-end actions:

  • Deductible gifts
  • Capital gains/losses
  • Charitable giving
  • Dividend income

 

NOVEMBER
1 – Conduct year-end tax and financial planning

 

OCTOBER

1 – SIMPLE IRA plan establishment due.

15 – Extended individual and C-corp tax return filing deadline.

 

SEPTEMBER

17 – 3rd quarter estimated tax due

17 – Filing deadline for 2017 S corp and partnership returns that received extension

 

JUNE

15 – The second installment of 2018 individual estimated tax is due.

 

MARCH

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.

 

FEBRUARY

28 – Payers must file most other Forms 1099 (except certain Forms 1099-MISC due Jan. 31) with the IRS. (April 2 if filing electronically.)

 

JANUARY

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.