General Calendar: Tax Due Dates 2024

Employees who work for tips.   If you received $20 or more in tips during December, report them to your employer. You can use Form 4070.

Individuals.   Make a payment of your estimated tax for 2023 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2023 estimated tax payments. However, you don't have to make this payment if you file your 2023 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2024.

Farmers and fishermen.   Pay your estimated tax for 2023 using Form 1040-ES. You have until April 15 (April 17 if you live in Maine or Massachusetts) to file your 2023 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 16, you must file your 2023 return and pay all tax due by March 1, 2024, to avoid an estimated tax penalty.

January 3I

Individuals  who must make estimated tax payments.   If you didn't pay your last installment of estimated tax by January 16, you may choose (but aren't required) to file your income tax return (Form 1040 or Form 1040-SR) for 2023 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by January 31, file and pay your tax by April 15 (April 17 if you live in Maine or Massachusetts)

All businesses. Give annual information statements to recipients of certain payments you made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient .

Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

Individuals.   If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All businesses.   Give annual information statements to recipients of certain payments you made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

• All payments reported on Form 1099-B.

• All payments reported on Form 1099-S.

• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC

All businesses.  File information returns (for example, certain Forms 1099) for certain payments you made during 2023. These payments are described under All businesses under January 31, earlier. However, Form 1099-NEC reporting non-employee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting non-employee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January 31.

Farmers and fishermen. File your 2023 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2023 estimated tax by January 16, 2024.

Employees who work for tips.   If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

Partnerships. File a 2023 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—Inter- national, or substitute Schedule K-3 (Form 1065). To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 16.

S corporations. File a 2023 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—Inter-

national, or substitute Schedule K-3 (Form 1120-S). To request an automatic 6-month extension

of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then,

file the return; pay any tax, interest, and penalties due; and provide each shareholder with a

copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by

September 16.

S corporation election.  File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2024. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2025.

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting non-employee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.

Employees who work for tips. If you received $20 or more in tips during March, report them to our employer. You can use Form 4070

Individuals. File a 2023 Form 1040 or Form 1040-SR and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. 

If you’re not paying your 2024 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2024 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.

Household employers.  If you paid cash wages of $2,600 or more in 2023 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes.  If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), 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 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

Corporations.   File a 2023 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes. Deposit the first installment of estimated income tax for 2024.

Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

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

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

Individuals.   Make a payment of your 2024 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2024. For more information, see Pub. 505. 

Corporations.   Deposit the second installment of estimated income tax for 2024.

Employees who work for tips.If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

Individuals. Make a payment of your 2024 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2024. For more information, see Pub. 505.

Partnerships. File a 2023 calendar year

return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 15, earlier. Provide each

partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).

S corporations. File a 2023 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under

March 15, earlier. Provide each  shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).

Corporations. Deposit the third installment of estimated income tax for 2024.