Important Tax Dates

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G&A Tax and Accounting, Inc. begins accepting and holding ("Stockpiling") 2018 Tax Returns that are final and able to be e-filed.
  
January 2, 2019
(SUBJECT TO CHANGE)
January 15, 2019
(SUBJECT TO CHANGE)
 
Individuals. Make a payment of your estimated tax for 2018 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES, Estimated Tax for Individuals. This is the final installment date for 2018 estimated tax payments. However, you do not have to make this payment if you file your 2018 return (Form 1040) and pay any tax due by January 31, 2019.
January 22, 2018
(SUBJECT TO CHANGE)
 
The IRS starts processing stockpiled e-filed returns 2018 tax returns that are final and able to be e-filed.
  

January 31, 2019
(Forms: W2 & 1099)
Deadline for employers to MAIL & FILE Forms: W-2 1099 & 1096, to Employees, Social security Administration and the IRS.
Individuals who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2019 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 15.

Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
February 15, 2019​​
March 15, 2019
(Forms: 1120s & 1065)
Partnerships and S Corporate tax returns are due (Forms  1120s & 1065) for the tax year 2018, or to request an automatic 6-month extension of time to file (Form 7004) for corporations who use the calendar year as their tax year.
  
April 15, 2019

Individuals. File a 2018 income tax return (Form 1040) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040 by October 15.

Household employers. If you paid cash wages of $2,100 or more in 2018 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

Individuals. If you are not paying your 2019 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax. Use Form 1040ES.
   

April 17, 2019
(Forms: 1040 series & 1120)  

Personal Income Tax (1040 series) and C Corporation (1120) tax returns for tax year 2018 are due or to request an automatic extension.**
**6 month extension for Personal 1040 Income Tax. Form 4868 (Application for Automatic Extension - Individual).
**5 month extension for C Corporation Tax for corporations who use the calendar year as their tax year. Form 7004 (Application for Automatic Extension - Business).

June 15, 2019
(Forms: 1040)

Individuals. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15.

However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.

Individuals. Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2019. For more information, see Publication 505.

September 15, 2019
(Forms: 1040-ES)  

Individuals. Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2019. For more information, see Publication 505.
September 17, 2019
(Forms: 1065, 1120, 1120s)  

Last day to mail or e-file a 2018 corporate tax returns for Partnerships, C Corporations and S corporations for the 2018 tax year, for those who have filed Form 7004 (Application for Automatic Extension)
October 15, 2019
(Forms: 1040 series)  

Last day to mail or e-file a Personal Income Income Tax Returns for the 2019 tax year, for those who have filed Form Form 4868 (Application for Automatic Extension - Individual).  

Individuals. If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due.  
Note:  Historically, corporations were due March 15 and partnerships were due April 15. But starting with the 2016 tax year, (returns due early 2017) the deadlines will flip with C corporations being due April 15 and partnerships being due March 15.  
Form 1120, U.S. Corporation Income Tax Return (extensions until Sept. 15 until 2026)