Calendar of Due Dates

Due Date Tax Form Comments
     
January    
15-Jan 1040-ES Fourth quarter estimated tax payment due for individuals for prior year
30-Jan Simple IRA Due date for employee contribution by employer.
31-Jan 1099 Statements due to recipients
31-Jan W-2 Copies to employees
     
February    
28-Feb 1096-1099 Due to Internal Revenue Service
28-Feb W-3/W-2 Due to Internal Revenue Service
28-Feb Business License Class 1A, 1B, 1C, 1D, 5 with license year 1/1 to 12/31
     
March    
 1-Mar Personal Property Forms due to county tax assessors
 15-Mar 1120, 1120S or 7004 Corporate income tax return due or extension to be filed
     
 April    
15-Apr 1040 or 4868 Individual income tax return due or extension to be filed
15-Apr 1065 or 8736 Partnership and LLC income tax returns due or extensions to be filed
15-Apr TN F&E return Tennessee franchise, excise tax return due for all businesses or extension to be filed
15-Apr TN Hall return Tennessee Hall income tax return due for individuals or extension to be filed
15-Apr 1040-ES First estimated tax payment due for individuals
15-Apr IRA Contribution due for prior calendar year
15-Apr SEP/Keogh Contribution due if extension not filed
15-Apr 709 Gift tax return due or extension to be filed
15-Apr 8109 First corporation estimated tax due
30-Apr 941 First quarter payroll tax returns due
     
May    
31-May Business License Class 2 with license year 4/1 to 3/31
     
June    
15-Jun 1040-ES Second estimated tax payment due for individuals.
15-Jun 8109 Second corporation estimated tax due
     
July    
31-Jul 941 Second quarter payroll tax returns due
31-Jul 5500 Returns due for pension and profit sharing plans
     
August    
31-Aug Business License Class 3 with license year 7/1 to 6/30
     
September    
15-Sept 1120 & 1120S Extended corporation income tax returns due
15-Sept 1040-ES Third estimated tax payment due for individuals
15-Sept 8109 Third corporation estimated tax due.
15-Sept 1065 Extended partnership and LLC tax returns due
     
October    
15-Oct 1040 Extended individual tax returns due
31-Oct 941 Third quarter payroll tax returns due
     
November    
30-Nov Business License Class 4 with license year 10/1 to 9/30
     
December    
15-Dec 8109 Fourth corporation estimated tax due
15-Dec SEP/Keogh Last date to establish a plan in for the current year to claim deduction of payment