Important Dates for Tax Year 2018

1st Quarter: Tax Due Dates, January – March 2019

January 15

4th Quarter 2018 Estimated Tax Payment Due

Individuals: If you are self-employed or have other fourth-quarter income that requires you to pay quarterly estimated taxes, ensure Form 1040-ES is postmarked by January 15, 2019 tax deadline.

Corporations: Deposit the fourth installment payment for 2019 estimated income tax. Form 1120-W (Estimated Tax for Corporations) is a worksheet that can be used to estimate your tax for the year.

January 31

All Businesses: The deadline for providing W-2 forms to employees and 1099-MISC forms.  You can use the appropriate version of Form 1099 or other information return. Such payments may include: dividends, interest, royalties, compensation for independent contractors, debt cancellation, prizes, and awards.

Last Day to make a 2018 IRA Contribution is April 15, 2019
If you haven't already funded your retirement account for 2018, do so by April 15, 2019. That's the deadline for a contribution to a traditional IRA, deductible or not, and a Roth IRA. However, if you have a Keogh or SEP and you get a filing extension to October 15, 2019, you can wait until then to put money into those accounts.

March 15

Corporations: File a 2018 income tax return and pay any tax due. If you want an automatic 6-month extension of time to file, use Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) and pay what you estimate you owe on your return.

S Corporations & Partnerships: File a 2018 income tax return and pay any tax due. Provide each shareholder with a copy of Schedule K-1 or a substitute of Schedule K-1. If you want an automatic 6-month extension of time to file, use form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) and pay what you estimate you owe on your return.

2nd Quarter: Tax Due Dates, April – June 2019

April 15

Individual Tax Returns Due for Tax Year 2018

Individuals: File a 2018 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. E-File or postmark your individual tax return by midnight.

Individual Tax Return Extension Form Due for Tax Year 2018
If you want to request an automatic 6-month extension of time to file your return, use Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) to extend your filing deadline to October 15, 2019.

1st Quarter 2019 Estimated Tax Payment Due
If you are self-employed or have other first-quarter income that requires you to pay quarterly estimated taxes, ensure your Form 1040-ES is postmarked by April 15, 2019 tax deadline.

Last Day to make a 2018 IRA Contribution
The deadline for a contribution to a traditional IRA, deductible or not, and a Roth IRA. However, if you have a Keogh or SEP and you get a filing extension to October 15, 2019, you can wait until then to put money into those accounts.

June 15

Individuals: If you are self-employed or have other first-quarter income that requires you to pay quarterly estimated taxes, ensure your Form 1040-ES is postmarked by June15, 2019 tax deadline.

3rd Quarter: Tax Due Dates, July – September 2019

September 15

Individuals: If you are self-employed or have other first-quarter income that requires you to pay quarterly estimated taxes, ensure your Form 1040-ES is postmarked by September 15, 2019 tax deadline.

Corporations: If a 6-month tax extension was requested/obtained, file a 2018 tax return and pay any tax due by this date.

S Corporations & Partnerships: If a 6-month tax extension was requested/obtained, file a 2018 tax return and pay any tax due by this date. Provide each shareholder with a copy of their final or amended Schedule K-1.

4th Quarter: Tax Due Dates, October – December 2019

October 15

Individuals: If you requested/obtained a 6-month tax extension, file your income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. E-File or postmark your individual tax return by midnight.