The Most Important U.S. Tax Filing Deadlines

Saturday, April 19, 2014

The Most Important U.S. Tax Filing Deadlines



The IRS publishes all filing deadlines in advance for the upcoming year, so you will always know which forms must be filed and when, and when payments must be made.


In the case of all mid-month (i.e., 15th) dates, the deadline is extended to the next working day in the event that the 15th falls on a weekend or a federal holiday.



If you are an employee only and do not own your own business, or rental real estate, or make a lot of money investing, then you may only need to know about the BIG ONE, April 15th, when your personal income tax form is due.



If, however, you have a more complicated tax situation, there are many other dates that you may need to keep track of on your calendar.



January 15
 
1. 4th quarter estimated taxes must be paid for income earned in the previous year. This deadline generally applies to people who are self-employed or who are landlords or investors, whose income taxes are not deducted from their paychecks as in the case of ordinary employees. In the case of these people, they must submit estimated taxes to the IRS four times per year.


The best way to do this is to take an estimate of your expected annual income, run it quickly through a tax prep software program, and then divide the tax due in four installments, to be paid throughout the year. The IRS does this so that they can ensure that money comes in throughout the year as it does with regular employees, rather than all at once at the end of the year.

January 31

 
1. The deadline for employers and businesses to mail out W-2s and 1099s to their employees, contractors, and customers. Keep an eye on this date if you are expecting any of those forms.


February 15
 
1. The deadline for an employee to file new W-4 with his employer if claiming Exempt from taxes
2. The deadline for financial institutions to mail out 1099-B (stocks and bond transactions through a brokerage account) and 1099-S (real estate transactions)


March 15
 
1. The deadline for filing corporate income taxes (Forms 1120, 1120A and 1120S) or requesting a six month extension
2. The deadline for filing an amended personal income tax return for 3 tax years prior to the current year


April 15
 
1. The deadline for filing personal income tax returns (1040, 1040A, 1040EZ) or requesting a six month extension
2. The deadline for filing estate income taxes or trust income taxes (form 1041) or request 5-month extension
3. The deadline for filing partnership income taxes (form 1065) or request 5-month extension
4. The deadline for paying 1st quarter estimated taxes
5. The last date to make retroactive payment to IRA, HSA, solo 401k or Sep-IRA for previous tax year
6. The last date to file an amended return for 3 tax years prior to current, or to file an original return for 3 years prior and claim a refund
7. The deadline for filing amended estate, trust or partnership returns for 3 years prior to current


May 15
 
1. The deadline for non-profit organizations to file income tax return (form 990) or request an extension


June 15
 
1. The deadline to file personal income taxes for people living abroad
2. The deadline to pay 2nd quarter estimated taxes


June 30
 
1. The deadline to file a Report of Foreign Bank and Financial Accounts if you have over $10k in assets


September 15
 
1. The deadline to pay 3rd quarterly estimated taxes
2. The deadline to file corporate tax returns if an extension were filed in March
3. The deadline to file estate, trust or partnership if you filed an extension


October 3
 
1. The deadline for self-employed persons to establish SIMPLE IRA for prior tax year


October 17
 
1. The deadline for personal income taxes if you filed an extension
2. The deadline for funding a solo 401(k) or SEP-IRA for the prior tax year if you requested an extension


December 31

1. The deadline to set up a solo 401(k) or SEP-IRA for the current tax year



Author Bio-

This article was written by Claude Clemént, a finance professional who spends his free time writing about taxes, investment and economy in his blog, the ExceleratorsQuiz.

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