2020 Federal Tax Calendar

IRS Tax Deadlines for 2020

This is the IRS General Tax Calendar, which includes the 2020 due dates that most taxpayers will need to know for their federal taxes.

NOTE: The IRS has postponed various tax filing and payment deadlines in response to the COVID-19 crisis. For more information, see “IRS Announces Extended Deadlines and New Legislation in Response to Coronavirus Outbreak.”

IRS Tax Deadlines for the 2020 Calendar Year

The tax dates below apply to taxpayers who file based on the calendar year. If you file your taxes based on the fiscal year, some of these dates will be different. For more information, see the section below titled, “Fiscal Year Taxpayers.”

RELATED: 2020 Federal Tax Rates, Brackets, & Standard Deductions

1st Quarter (January – March 2020) Tax Due Dates

The first quarter (Q1) of a calendar year includes January, February, and March.

January 10

Employees Who Work for Tips: If you received $20 or more in tips during December, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

January 15

Individuals: Use Form 1040-ES (Estimated Tax for Individuals) to make a payment of your estimated tax for 2019 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). This is the final installment date for 2019 estimated tax payments. However, you don’t have to make this payment if you file your 2019 tax return (Form 1040 or Form 1040-SR) and pay any tax due by January 31, 2020.

Farmers & Fishermen: Pay your estimated tax for 2019 using Form 1040-ES. You have until April 15 to file your 2019 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 15, you must file your 2019 return and pay any tax due by March 2, 2020, to avoid an estimated tax penalty.

January 31

Individuals Who Must Make Estimated Tax Payments: If you didn’t pay your final installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) 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. However, if you can’t file and pay your tax by January 31, you should file and pay your tax by April 15.

All Businesses: Give annual information statements to recipients of certain payments you made during 2019. 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. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Form 1099-B (Proceeds From Broker and Barter Exchange Transactions), Form 1099-S (Proceeds From Real Estate Transactions), and certain reporting on Form 1099-MISC (Miscellaneous Income) are due to recipients by February 18. Payments that may be covered include the following:

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish
• Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members)
• Dividends and other corporate distributions
• Interest
• Rent
• Royalties
• Payments of Indian gaming profits to tribal members
• Profit-sharing distributions
• Retirement plan distributions
• Original issue discount
• Prizes and awards
• Medical and health care payments
• Debt cancellation (treated as payment to debtor)
• Cash payments over $10,000 (see the Form 8300 instructions)

Payers of Non-Employee Compensation: File Form 1099-MISC for nonemployee compensation paid in 2019.

February 10

Employees Who Work for Tips: If you received $20 or more in tips during January, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

February 18

Individuals: If you claimed exemption from income tax withholding last year on the Form W-4 (Employee’s Withholding Certificate) 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 2019. 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 14 of Form 1099-MISC

February 28

All Businesses: File information returns (such as certain Forms 1099) for certain payments you made during 2019. These payments are described under January 31. However, Form 1099-MISC reporting nonemployee 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. NOTE: If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your deadline for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

March 2

Farmers & Fishermen: File your 2019 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, if you paid your 2019 estimated tax by January 15, 2020 then you have until April 15, 2020 to file.

March 10

Employees Who Work for Tips: If you received $20 or more in tips during February, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

March 16

Partnerships: This is the deadline to file your 2019 tax 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). If you need more time to file, you can request a 6-month tax extension using Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns). If you obtain an extension, you can file your 2019 return and provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) by September 15, 2020.

S Corporations: This is the deadline to file your 2019 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). If you need more time to file, you can request a 6-month tax extension using Form 7004 and pay what you estimate you owe in tax. If you obtain an extension, you can file your 2019 return, pay any additional tax/interest/penalties due, and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by September 15, 2020.

S Corporation Election: File Form 2553 (Election by a Small Business Corporation) to elect to be treated as an S corporation starting with calendar year 2020. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2021.

March 31

Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G: File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This deadline applies only if you file electronically. Otherwise, see February 28. 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 IRS Publication 1220.

2nd Quarter (April – June 2020) Tax Due Dates

The second quarter (Q2) of a calendar year includes April, May, and June.

April 10

Employees Who Work for Tips: If you received $20 or more in tips during March, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

April 15

NOTE: The IRS has postponed various tax filing and payment deadlines in response to the COVID-19 crisis. For more information, see “IRS Announces Extended Deadlines and New Legislation in Response to Coronavirus Outbreak.”

Individuals: This is the normal deadline to file your 2019 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. If you want more time to file, you can request an automatic 6-month extension of time using Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) and pay what you estimate you owe in tax to avoid penalties and interest. If you’re approved for a tax extension, you can file 2019 return by October 15.

Individuals: If you’re not paying your 2020 income tax through withholding (or you won’t pay in enough tax during the year that way), you should pay the first installment of your 2020 estimated tax. You can use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Household Employers: If you paid cash wages of $2,100 or more in 2019 to a household employee, you must file Schedule H (Form 1040 or 1040–SR) (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 or 1040-SR) with your return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2018 or 2019 to household employees. Also, report any income tax you withheld for your household employees. For more information, see IRS Publication 926 (Household Employer’s Tax Guide).

Corporations: This is the normal deadline to file a 2019 income tax return (Form 1120) and pay any tax due. If you want more time to file, you can request an automatic 6-month extension of time using Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) and deposit what you estimate you owe in taxes.

Corporations: Deposit the first installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

May 11

Employees Who Work for Tips: If you received $20 or more in tips during April, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

June 10

Employees Who Work for Tips: If you received $20 or more in tips during May, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

June 15

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 by this date. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 extra months to file and pay what you estimate you owe in tax to avoid penalties and interest. If you obtain an extension, you can file Form 1040 or Form 1040-SR by October 15, 2020. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. For more information, see IRS Publication 3 (Armed Forces’ Tax Guide).

Individuals: Make a payment of your 2020 estimated tax if you’re not paying your income tax through withholding (or you won’t pay in enough tax during the year that way). This is the second installment date for estimated tax in 2020. You can use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Corporations: Deposit the second installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

3rd Quarter (July – September 2020) Tax Due Dates

The third quarter (Q3) of a calendar year includes July, August, and September.

July 10

Employees Who Work for Tips: If you received $20 or more in tips during June, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

August 10

Employees Who Work for Tips: If you received $20 or more in tips during July, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

September 10

Employees Who Work for Tips: If you received $20 or more in tips during August, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

September 15

Individuals: Make a payment of your 2020 estimated tax if you’re not paying your income tax through withholding (or you won’t pay in enough tax during the year that way). This is the third installment date for estimated tax in 2020. You can use Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).

Partnerships: If you got a tax extension, your 2019 income tax return (Form 1065) is due by this date. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).

S Corporations: If you got a tax extension, your 2019 income tax return (Form 1120-S) is due by this date. File and pay any tax, interest, and penalties due. 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).

Corporations: Deposit the third installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

4th Quarter (October – December 2020) Tax Due Dates

The fourth quarter (Q4) of a calendar year includes October, November, and December.

October 13

Employees Who Work for Tips: If you received $20 or more in tips during September, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

October 15

Individuals: If you got a tax extension, this is the deadline to file your 2019 income tax return (Form 1040 or Form 1040-SR). File and pay any tax, interest, and penalties due by this date.

Corporations: If you got a tax extension, this is the deadline to file a 2019 income tax return (Form 1120) and pay any tax, interest, and penalties due.

November 10

Employees Who Work for Tips: If you received $20 or more in tips during October, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

December 10

Employees Who Work for Tips: If you received $20 or more in tips during November, the IRS wants you to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).

December 15

Corporations: Deposit the fourth installment of estimated income tax for 2020. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Fiscal Year Taxpayers: IRS Deadlines for 2020

If you use a fiscal year as your tax year (instead of the calendar year), use the following general guidelines for your tax filing/payment due dates.

Individuals

Form 1040 or Form 1040-SR: This form is your annual income tax return and it’s due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040 or Form 1040–SR.

Estimated Tax Payments (Form 1040-ES): Estimated tax payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year, and on the 15th day of the 1st month after your tax year ends.

Partnerships

Form 1065: This form is the annual income tax return for partnerships and it’s due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.

Corporations & S Corporations

Form 1120 (or Form 7004): This form is the annual income tax return and it’s due on the 15th day of the 4th month after the end of the corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30, will use Form 7004 to request an automatic 7-month extension of time to file Form 1120.

Form 1120-S (or Form 7004): This form is the annual income tax return and it’s due on the 15th day of the 3rd month after the end of the S corporation’s tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120-S.

Estimated Tax Payments: Estimated tax payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year.

Form 2553: This form is used to choose S corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.

For a PDF version of the official IRS 2020 Tax Calendar, click HERE.

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