do:

Keep up with Deadlines

Tax Calendar
TAX DUE DATES
JANUARY 2019
DURING

January

All Employers
Give your employees their copies of Form W-2 for 2018 by January 31, 2019. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.

January 10
EMPLOYEES WHo work for tips
If you received $20 or more in tips during December 2018, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
January 15

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. This is the final installment date for 2018 estimated tax. 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.

EMPLOYERS
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2018.
EMPLOYERS
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2018.
January 31

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 2018 by January 31. Filing your return and paying any tax due by January 31, 2019, prevents any penalty for late payment of the last installment. If you cannot 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).

EMPLOYERS
Give your employees their copies of Form W-2 for 2018. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2018.

Businesses
Give annual information statements to recipients of certain payments made during 2018. 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.
Health Coverage Reporting
If you are an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals.
February 2019
February 15

Individuals
If you claimed an exemption from federal income tax withholding last year on the IRS Form W-4 (Employee’s Withholding Allowance Certificate) you gave your employer, you will need to file a new Form W-4 by this date if you want to continue your exemption for another year.

All Businesses
Provide annual information statements to the recipients of certain payments that you made in 2018. You should use the appropriate version of Form 1099 or other information return. Form 1099 may be issued electronically with the recipient’s consent. This due date applies only to these types of payments: all payments reported on IRS Form 1099-B (Proceeds From Broker and Barter Exchange Transactions), all payments reported on IRS Form 1099-S (Proceeds From Real Estate Transactions), and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 14 of IRS Form 1099-MISC (Miscellaneous Income).

February 28

All Businesses
File information returns (e.g., Forms 1099) for certain payments you made in 2018. These payments are described under the January 31 due date. Note that there are different forms for different types of payments. You should use a separate IRS Form 1096 (Annual Summary and Transmittal of U.S. Information Returns) to summarize and transmit the forms for each type of payment. For more information, see the General Instructions for Certain Information Returns. If you file Forms 1097, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for submitting them to the IRS will be extended to April 1. However, the deadline for providing the recipient with these forms generally remains January 31.

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