Tax Due Date 2019

Learn about the tax deadlines for calendar year 2019. If you need help with individual or business taxes, we have tax experts standing by to assist you. We can reduce your tax liability, help with tax resolution, and help you save time and money when filing your taxes. Call now for a free 15-minute review of your tax situation or make an appointment to get your taxes done. We serve clients in and near the Bronx, Mount Vernon, Eastchester, Westchester, and Yonkers, NY.

Tax Filing Deadline

Q1 January – March

January

10 Employers who work for tips and received $20 or more for December should report them to your employer using tax Form 4070.

15 If you make quarterly estimated tax payments, you should make your fourth-quarter 2018 tax estimates. If you did not have enough tax withheld from your income, you must make an estimated payment. You can use Form 1040-ES to calculate and mail estimated tax payments, or you can use IRS Direct Pay to make a payment online with your checking account.

You do not have to make this payment if you file your tax return for the year 2018 and pay your taxes by January 31, 2019. Farmers and fishers have a deadline that extends to March 1st to avoid an estimated tax penalty.

31 If you did not make your last tax installment for estimated tax by January 15, you can file your taxes for 2018 and pay your balance by January 31 to avoid a penalty for paying your fourth-quarter installment after the deadline.

Employers and vendors have this deadline to send W-2s to your employees. This is also the deadline for filing tax Form 1099-MISC with non-employee compensation payments in designated Box 7. The deadline applies to the recipient and IRS copies of the 1099-MISC, whether you file on paper or electronically.

February

11 Employees who work for tips and received $20 or more for January should report them to your employer. You can use Form 4070.

15 If you claim an exemption from federal income tax withholding on tax Form W-4, this is the date to file a new Form W-4 with your employer if you want to continue your exemption for an additional year.
This is also the tax deadline for Informational Returns for businesses reporting payments on tax Form 1099-B, 1099-S, or payments in Box 14 or 8 on Form 1099-MISC.

28 The date for paper filing of tax Form 1099-MISC if yours has entries in boxes other than 7, 8, and 14 on Form 1099-MISC.

March

1 Farmers and fishermen who did not make their fourth-quarter tax payments for 2018 on January 15 have until this day to file their tax return and pay any balances due. If you wait until April 15 to file and pay, you may be charged a penalty for underpaying your estimated tax.

11 Employees who work for tips and received $20 or more in tips for February should report them to your employer using tax Form 4070.

15 The deadline for partnerships and S corporations to file their tax returns for 2018. You can use Form 1065 or Form 1120-S. Also, this is the deadline for providing each partner or shareholder with a copy of their Schedule K-1. You can request an extension of six months to file your tax return using Form 7004.

This is also the date by which Form 2553 can be used to make an S corporation election for the 2019 calendar year. If the election is made after March 15, S corporation treatment will not begin until the year 2020.

taxes due 2019

Q2 April – June

April

1 The deadline to file Information Returns such as Form 1097, 1098, 3921, 3922, and W-2G. These forms should be submitted to the IRS. This is also the deadline for filing tax Form 1099 (without Form 1099-MISC) with the IRS.

If you turned 70 ½ in 2017, April 1 is the deadline for taking the first Required Minimum Distribution (RMD) from an IRA or employment-sponsored retirement plan.

10 Employees who work for tips and received $20 or more in tips for March, you should report them to your employer using tax Form 4070.

15 Individuals have until this date to file Form 1040 for tax year 2018. The exception is residents of Maine and Massachusetts who have until April 17 to file their taxes.

If you need more time to prepare a complete and accurate tax return, you can request an automatic six-month extension using tax Form 4868. However, this is only an extension of your time to file the proper forms. It does not constitute an extension to pay your taxes.

You must still pay any tax you estimate you owe by the April 15 deadline to avoid paying penalties and interest. In addition, this is the deadline to make your first quarter estimated tax payment for the year 2019 using Form 1040-ES.

Contributions to traditional and Roth IRAs for the 2018 tax year must be made by this date. For the self-employed who contribute to a SEP IRA, you must make your contributions before filing an individual tax return.

You have until April 15 or October 15 if you requested an extension of time to file your return. This is also the deadline to open and begin funding a Health Savings Account (HSA) for the tax year 2018.

HSAs must be established by the filing deadline, and without extensions, for the tax year in which your HSA contributions will apply. Therefore, even if you extend your tax return, you will need to open and start funding your HAS by this deadline.

If you paid cash wages of $2,100 or more to an employee of your household, such as a babysitter or housekeeper in the tax year 2018, this is the deadline to file Schedule H and report any household employment taxes.

If you file tax Form 1040, you will attach Schedule H to your own return. If you are not required to file a tax return in 2018, because you are below the minimum amount needed to file, you can submit Schedule H by itself.

Corporations have until this deadline to file an income tax return for all calendar year income in 2018 using Form 1120. In addition, any taxes due should be paid. If you want an automatic extension, you can request one from the IRS using Form 7004.

Pay estimated taxes owed for 2018 by this deadline to avoid paying penalties and interest. This is also the deadline for corporations that need to pay their first-quarter 2019 estimated tax payments using tax Form 1120-W.

May

10 Employees working for tips who received $20 or more in April should report their earnings to their employer using tax Form 4070.

June

10 Employees working for tips who received more than $20 during May should report their tips to their employer using Form 4070.

17 U.S. citizens and resident aliens living and working externally of the U.S. and Puerto Rico have until this deadline to file tax Form 1040 and pay any taxes, penalties, and interest. You can request a four-month extension to file using tax Form 4868.

This is also the deadline for second-quarter estimated taxes for year 2019. Individuals can calculate and pay estimated taxes using tax Form 1040-ES. Corporations should use tax Form 1120-W.

Q3 July – September

July

10 Employees who work for tips and received $20 or more in tips for June should report their earnings to their employer using tax Form 4070.

August

12 Employees who work for tips and received $20 or more in tips during July should report their earnings to their employer using tax Form 4070.

September

10 Employees who work for tips and received $20 or more in tips for August should report their earnings to their employer using tax Form 4070.

16 This is the date for making third-quarter 2019 estimated tax payments. Individuals can calculate their taxes by using Form 1040-ES. Corporations should use tax Form 1120-W.

Partnerships and S corporations that requested a six-month extension to file their 2018 tax returns have this date to file their return and provide each partner with a Schedule K-1.

Q4 October – December

October

10 Employees working for tips, if you received $20 or more in tips during September, you must report them to your employer using Form 4070.

15 Individual taxpayers with an automatic six-month extension to file an income tax return for the year 2018 must file Form 1040 while paying any tax, interest, and penalties due.

This is also the final deadline to file your individual tax return for the year 2018 using Form 1040. Also, this is the last day the IRS will accept your filed tax return electronically for tax year 2018. If you file after this date, you will need to mail in your tax return for processing.

For employers, this is the period of nonpayroll withholding. If the monthly deposit rule applies, you must deposit the tax for payments in September. This is also the date employers are required to withhold Social Security, Medicare, and income tax. If the monthly deposit rule applies, be sure and deposit the tax for payments in September.

For corporations, officers should file a 2018 calendar year income tax return using Form 1120. In addition, all taxes should be paid, including interest and penalties due. The October 15 due date only applies if you requested an automatic six-month extension.

31 Employers, this is the date to withhold Social Security, Medicare, and income tax. Also, be sure to File form 941 for the third quarter of the year 2019. Deposit any undeposited tax amounts. If your tax liability happens to be less than $2,500, you can pay the amount in full with a promptly filed tax return. If you deposited the necessary taxes for the quarter on time and in full, you have until November 12 to file the required tax return.

Some small employers must deposit any undeposited taxes if your liability is $2,500 or more for the 2019 tax year, but less than $2,500 for the third quarter.

Employers should file your Federal Unemployment Tax, then deposit the tax owed through September if the amount is more than $500.

November

All Month Employers must withhold income tax and encourage your employees to fill out a new Form W-4 for the year 2020 if they experienced personal or financial changes of any kind. The year 2020 revision of Form W-4 will be available on IRS.com by the middle of December.

12 Employees who work for tips must report them to your employer if you received $20 or more in tips during October. You can use the tax Form 4070.
Employers, this is the deadline to withhold Social Security, Medicare, and income tax. File Form 941 for the third quarter of the tax year 2019. This date only applies if you deposited the tax for the year’s quarter on time and in full.

15 Employers must withhold Social Security, Medicare, and income tax. If the monthly deposit rule applies, be sure and deposit the tax for payments in October. Employers also have until this date to file nonpayroll withholding. If the monthly deposit rule applies, deposit the tax payments for October.

December

10 Employees who work for tips, if you received $20 or more in tips for November, be sure and report them to your employer using Form 4070.

16 Corporations, on this date, deposit the fourth installment of estimated income tax for the tax year 2019. Use Form 1120-W to help you estimate your tax for the year.

Employers must withhold Social Security, Medicare, and income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Employers, this is the date for nonpayroll withholding. If the monthly deposit rule applies, this is when you should deposit the tax for payments in November.

For help filing your taxes for individuals and businesses, SCL Tax Services can help. We have tax professionals standing by to assist with tax preparation, accounting, bookkeeping, and all other related issues. Save money and time by calling our tax firm now to get a free tax consultation for 15 minutes and review your tax situation. We serve you in and near the Bronx, Mount Vernon, Eastchester, Westchester, and Yonkers, NY.