Individuals
- January 15 – deadline for final estimate tax payment on prior year taxes (e.g. January 15, 2016 is the deadline for the final quarterly estimate tax payment to be applied to 2015)
- February 15 – deadline for employees who claim exemption from withholding on U.S. earnings to file a new W-4 form with their employer(s)
- February 15 – deadline for financial institutions to mail our 1099-B forms related to securities dispositions during the prior tax year
- April 15 – Deadline to file Form 1040 U.S. Individual tax return with the IRS for U.S. residents or non-residents with U.S. earnings (or deadline to file an 6-month extension application)
- April 15 – Deadline to make contributions to IRA, Roth IRA, SEP-IRA or HAS for the previous tax year
- April 15 – Deadline for current year first quarter estimated tax payment
- April 15 – Deadline to file Form 1041 Estate or Trust Income Tax Returns (or deadline to file 5-month extension application)
- June 15 – Deadline to file Form 1040 U.S. Individual tax return with the IRS for U.S. persons who reside abroad and are allowed an automatic 60 day extension to file (or deadline to file a 4-month extension application
- June 15 – Deadline for current year 2nd quarter estimated tax payment
- June 15 – Deadline for filing Form 1040NR/1040NR-EZ for Non-Resident Aliens
- June 30 – File deadline for electronic filing of FinCEN Form 114 Foreign Bank Account Report (FBAR). There are no extensions available and failure to file by this date can result in significant penalties. Note that after 2016 the filing deadline will be the same as the 1040 tax return
- September 15 – Deadline for current year 3rd quarter estimated tax payment
- September 15 – Final deadline for trust and estate tax returns on extension
- October 15 – Final deadline for filing individual tax returns on extension
In general if the regular due date falls on a weekend or holiday, the due date will be extended to the next business day.
Corporations & Partnerships
- February 1 – Deadline for employers and business to mail out Form W-2 and Form-1099
- February 28 – Deadline for paper filing Form 1096 and 1099 (March 31 if filing electronically)
- March 15 – Deadline to file Form 1120 Corporate tax return or Form 1120F Foreign Corporation tax return if company has a U.S. place of business, for calendar year taxpayers (or deadline to file 6-month extension application)
- April 15 – Deadline to file Form 1065 Partnership tax returns and to distribute K-1 forms to partners (or deadline to request a 5-month filing extension)
- June 15 – Deadline to file Form 1120F Foreign Corporation tax return (or deadline to request a 6-month filing extension)
- September 15 – Final deadline to file Form 1120 Corporate tax returns for the previous calendar year)
In general the due date for filing a Form 1120 or Form 1120F (if foreign corporation has a U.S. place of business) is the 15th day of the 3rd month following the end of the fiscal year. If an extension application is filed by the regular due date, the due date is pushed back to the 15th day of the 9th month after the end of the fiscal year.
