Key Tax Filing Deadlines
January Dates
- January 15: Fourth quarter estimated tax payments due for the previous tax year
- January 31: Employers must send W-2 forms to employees and 1099 forms to independent contractors
Standard Filing Deadlines
April 15 is the traditional deadline for filing federal income tax returns. If this date falls on a weekend or holiday, the deadline shifts to the next business day.
For businesses:
- March 15: Partnerships (Form 1065) and S Corporations (Form 1120S)
- April 15: C Corporations (Form 1120)
Quarterly Estimated Tax Payment Deadlines
| Quarter | Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15 (following year) |
Extensions and Special Circumstances
Filing for an Extension
You can request an automatic six-month extension using Form 4868. Important points:
- Must be filed by the original due date
- Extends filing deadline to October 15th
- Does not extend time to pay taxes owed
- Available to all taxpayers
Special Cases
- Natural Disaster Areas: The IRS provides extended deadlines for taxpayers in federally declared disaster areas. Check the IRS disaster relief page.
- Military Personnel: Active duty members serving in combat zones receive automatic extensions:
- 180 days after leaving the combat zone
- Additional time for qualifying hospitalization
- Applies to filing and payment deadlines
While most states align with federal filing deadlines, some have different dates. Always verify your state's specific requirements through your state tax agency website.
Common Tax Forms
- W-2 (Employment income)
- 1099-MISC (Contract work)
- 1099-INT (Interest income)
- 1098 (Mortgage interest)
- 1095 (Health insurance verification)
Penalties for Late Filing
- Failure-to-file penalty: 5% of unpaid taxes per month (maximum 25%)
- Failure-to-pay penalty: 0.5% of unpaid taxes per month (maximum 25%)
- Interest charges on unpaid taxes
Tips for a Smooth Tax Season
- Organize Documents Early: Gather all necessary documents well before the filing deadline
- Consider E-Filing: Electronic filing is faster and more secure than paper filing
- Use Tax Software or Professional Help: Simplify the process with tax software or professional assistance
- Stay Informed: Monitor the IRS website for updates and changes
- File Early: Benefits include:
- Faster refunds
- More time to plan for taxes owed
- Reduced risk of tax identity theft
- Less stress and rushing
- Better access to tax professionals
Remember to keep copies of all tax returns and supporting documents for at least three years after filing.