Tax Calendar - 2017

 

 

Tuesday  3

• File Form 730 and pay the tax on wagers accepted during Nov 2016.
• File Form 2290 and pay the tax for vehicles first used in Nov 2016.

 

Thursday 5

Deposit payroll tax for payments on Dec. 28-30 if the semiweekly deposit rule applies.

 

Friday 6

Deposit payroll tax for payments on Dec 31-Jan 3 if the semiweekly deposit rule applies.

Tuesday 10

Employers: Employees are required to report to you tips of $20 or more earned during Dec 2016

Wednesday 11

Deposit payroll tax for payments on Jan 4-6 if the semiweekly deposit rule applies.

Friday 13

Deposit payroll tax for payments on Jan 7-10 if the semiweekly deposit rule applies.

Tuesday 17

• Pay the final installment of your 2016 estimated tax use Form 1040ES.
• Farmers and fishermen: Pay your estimated tax for 2016. Use Form 1040ES.
• Deposit payroll tax for Dec 2016 if the monthly deposit rule applies.

Thursday 19

Deposit payroll tax for payments on Jan 11-13 if the semiweekly deposit rule applies.

Monday 23

Deposit payroll tax for payments on Jan 14-17 if the semiweekly deposit rule applies.

Wednesday 25

Deposit payroll tax for payments on Jan 18-20 if the semiweekly deposit rule applies.

Friday 27

Deposit payroll tax for payments on Jan 21-24 if the semiweekly deposit rule applies.

Tuesday 31

• Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 17th (see Form 1040ES)
• File Form W3 with Copy A of all Forms W2 issued for 2016.
• Furnish Forms 1098, 1099 and W2G to recipients for certain payments during 2016. Furnish Form W2 to employees who worked for you during 2016.
• File Form 720 for the fourth quarter of 2016.
• File Form 730 and pay the tax on wagers accepted during Dec 2016.
• File Form 2290 and pay the tax for vehicles first used in Dec 2016.
• File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
• Deposit any FUTA tax owed through Dec 2016.

 

February

 

Wednesday 1

Deposit payroll tax for payments on Jan 25-27 if the semiweekly deposit rule applies.

Friday 3

Deposit payroll tax for payments on Jan 28-31 if the semiweekly deposit rule applies.

Wednesday 8

Deposit payroll tax for payments on Feb 1-3 if the semiweekly deposit rule applies.

Friday 10

• Employers: Employees are required to report to you tips of $20 or more earned during Jan.
• File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
• Deposit payroll tax for payments on Feb 4-7 if the semiweekly deposit rule applies.

Wednesday 15

• File a new Form W4 if you claimed exemption from income tax withholding in 2016.
• Furnish Forms 1099B, 1099S and certain Forms 1099MISC to recipients.
• Deposit payroll tax for Jan if the monthly deposit rule applies.
• Deposit payroll tax for payments on Feb 8-10 if the semiweekly deposit rule applies.

Thursday 16

Begin withholding on employees who claimed exemption from withholding in 2016 but did not file a W4 or W4(SP) to continue withholding exemption in 2017.

Friday 17

Deposit payroll tax for payments on Feb 11-14 if the semiweekly deposit rule applies.

Thursday 23

Deposit payroll tax for payments on Feb 15-17 if the semiweekly deposit rule applies.

Friday 24

Deposit payroll tax for payments on Feb 18-21 if the semiweekly deposit rule applies.

Tuesday 28

• File Form 1096 along with Copy A of Form W2G issued during 2016.
• File Form 8027 if you are a large food or beverage establishment.
• File Form 730 and pay the tax on wagers accepted during January.
• File Form 2290 and pay the tax for vehicles first used in January.
• Applicable Large Employer: File paper Forms 1094C and 1095C; For all other providers file paper Forms 1094B and 1095B with the IRS.

 

March

 

Wednesday 1

• Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 18 to file if you paid your 2016 estimated tax payments by Jan 17, 2017.
• Deposit payroll tax for payments on Feb 22-24 if the semiweekly deposit rule applies.

Thursday 2

Applicable Large Employers provide Forms 1095C
to full time employees; For all other providers of
Minimum Essential Coverage, provide Forms 1095B
to responsible individuals.

Friday 3

Deposit payroll tax for payments on Feb 25-28 if the semiweekly deposit rule applies.

Wednesday 8

Deposit payroll tax for payments on Mar 1-3 if the semiweekly deposit rule applies.

Friday 10

• Employers: Employees are required to report to you tips of $20 or more earned during February.
• Deposit payroll tax for payments on Mar 4-7 if the semiweekly deposit rule applies.

Wednesday 15

• Deposit payroll tax for Feb if the monthly deposit rule applies.
• S Corps: File Form 1120S for calendar year and pay any tax due. Give copy of Sch. K1 to each shareholder. File Form 2553 to elect S Corp status beginning with calendar year 2017. For automatic 6month extension, file Form 7004 and deposit estimated tax.
• Partnerships: File Form 1065 for the calendar year and furnish a copy of Sch. K1 to each partner. File Form 7004 for extension (see instructions).
• Electing Large Partnerships: File Form 1065B calendar year return. Furnish Sch. K1 to each partner. File Form 7004 for extension (see instructions).
• Deposit payroll tax for payments on Mar 8-10 if the semiweekly deposit rule applies.

Friday 17

Deposit payroll tax for payments on Mar 11-14 if the semiweekly deposit rule applies.

Wednesday 22

Deposit payroll tax for payments on Mar 15-17 if the semiweekly deposit rule applies.

Friday 24

Deposit payroll tax for payments on Mar 18-21 if the semiweekly deposit rule applies.

Wednesday 29

Deposit payroll tax for payments on Mar 22-24 if the semiweekly deposit rule applies.

Friday 31

• File Form 730 and pay the tax on wagers accepted during February.
• File Form 2290 and pay the tax for vehicles first used in February.
• Electronically file Forms W2, W2G, 1098, 1099, 8027, 1094C, 1095C, 1094B, and 1095B.
• Deposit payroll tax for payments on Mar 25-28 if the semiweekly deposit rule applies.

 

April

 

Wednesday 5

Deposit payroll tax for payments on Mar 29-31 if the semiweekly deposit rule applies.

Friday 7

Deposit payroll tax for payments on Apr 1-4 if the semiweekly deposit rule applies.

Monday 10

Employers: Employees are required to report to you tips of $20 or more earned during March.

Wednesday 12

Deposit payroll tax for payments on Apr 5-7 if the semiweekly deposit rule applies.

Friday 14

Deposit payroll tax for payments on Apr 8-11 if the semiweekly deposit rule applies.

Tuesday 18

• Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2017 estimated tax Use Form 1040ES.
• Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 5month extension, file Form 7004 and deposit estimated tax.
• Household Employers: File Sch. H with Form 1040 if you paid $2,000 or more to a household employee.
• Corporations: Deposit the first installment of your 2017 estimated tax.
• Deposit payroll tax for March if the monthly deposit rule applies.

Thursday 20

Deposit payroll tax for payments on Apr 12-14 if the semiweekly deposit rule applies.

Friday 21

Deposit payroll tax for payments on Apr 15-18 if the semiweekly deposit rule applies.

Wednesday 26

Deposit payroll tax for payments on Apr 19-21 if the semiweekly deposit rule applies.

Friday 28

Deposit payroll tax for payments on Apr 22-25 if the semiweekly deposit rule applies.

 

May

 

Monday 1

• File Form 720 for the first quarter.
• File Form 730 and pay the tax on wagers accepted during March.
• File Form 2290 and pay the tax on vehicles first used in March.
• Employers: File Form 941 for the first quarter.
• Deposit FUTA tax owed through March if more than $500.

Wednesday 3

Deposit payroll tax for payments on Apr 26-28 if the semiweekly deposit rule applies.

Friday 5

Deposit payroll tax for payments on Apr 29-May 2 if the semiweekly deposit rule applies.

Wednesday 10

• Employers: Employees are required to report to you tips of $20 or more earned during April.
• File Form 941 for the first quarter if you timely deposited all required payments.
• Deposit payroll tax for payments on May 3-5 if the semiweekly deposit rule applies.

Friday 12

Deposit payroll tax for payments on May 6-9 if the semiweekly deposit rule applies.

Monday 15

Deposit payroll tax for Apr if the monthly deposit rule applies.

Wednesday 17

Deposit payroll tax for payments on May 10-12 if the semiweekly deposit rule applies.

Friday 19

Deposit payroll tax for payments on May 13-16 if the semiweekly deposit rule applies.

Wednesday 24

Deposit payroll tax for payments on May 17-19 if the semiweekly deposit rule applies.

Fr 26

Deposit payroll tax for payments on May 20-23 if the semiweekly deposit rule applies.

Wednesday 31

• File Form 730 and pay the tax on wagers accepted during April.
• File Form 2290 and pay the tax for vehicles first used during April.

 

June

 

Thursday 1

Deposit payroll tax for payments on May 24-26 if the semiweekly deposit rule applies.

Friday 2

Deposit payroll tax for payments on May 27-30 if the semiweekly deposit rule applies.

Wednesday 7

Deposit payroll tax for payments on May 31-Jun 2 if the semiweekly deposit rule applies.

Friday 9

Deposit payroll tax for payments on Jun 3-6 if the semiweekly deposit rule applies.

Monday 12

Employers: Employees are required to report to you tips of $20 or more earned during May.

Wednesday 14

Deposit payroll tax for payments on Jun 7-9 if the semiweekly deposit rule applies.

Thursday 15

• Individuals living outside the U.S.: File Form 1040. For automatic 4 month extension file form 4868 and deposit estimated tax.
• Pay the second installment of 2017 estimated tax Use Form 1040ES.
• Deposit payroll tax for May if the monthly deposit rule applies.
• Corporations: Deposit the second installment of your 2017 estimated tax.

Friday 16

Deposit payroll tax for payments on Jun 10-13 if the semiweekly deposit rule applies.

Wednesday 21

Deposit payroll tax for payments on Jun 14-16 if the semiweekly deposit rule applies.

Friday 23

Deposit payroll tax for payments on Jun 17-20 if the semiweekly deposit rule applies.

Wednesday 28

Deposit payroll tax for payments on Jun 21-23 if the semiweekly deposit rule applies.

Friday 30

• File Form 730 and pay the tax on wagers accepted during May.
• File Form 2290 and pay the tax for vehicles first used during May.
• Deposit payroll tax for payments on Jun 24-27 if the semiweekly deposit rule applies.

 

July

 

Monday 3

File Form 11C to register and pay annual tax if you are in the business of taking wagers.

Thursday 6

Deposit payroll tax for payments on Jun 28-30 if the semiweekly deposit rule applies.

Friday 7

Deposit payroll tax for payments on Jul 14 if the semiweekly deposit rule applies.

Monday 10

Employers: Employees are required to report to you tips of $20 or more earned during June.

Wednesday 12

Deposit payroll tax for payments on Jul 5-7 if the semiweekly deposit rule applies.

Friday 14

Deposit payroll tax for payments on Jul 8-11 if the semiweekly deposit rule applies.

Monday 17

Deposit payroll tax for June if the monthly deposit rule applies.

Wednesday 19

Deposit payroll tax for payments on Jul 12-14 if the semiweekly deposit rule applies.

Friday 21

Deposit payroll tax for payments on Jul 15-18 if the semiweekly deposit rule applies.

Wednesday 26

Deposit payroll tax for payments on Jul 19-21 if the semiweekly deposit rule applies.

Friday 28

Deposit payroll tax for payments on Jul 22-25 if the semiweekly deposit rule applies.

Monday 31

• File Form 720 for the second quarter.
• File Form 730 and pay the tax on wagers accepted during June.
• File Form 2290 and pay the tax for vehicles first used during June.
• Deposit FUTA owed through June if more than $500.
• File Form 941 for the second quarter.
• File Form 5500 or 5500EZ for calendar year 2016 employee benefit plan.

 

August

 

Wednesday 2

Deposit payroll tax for payments on Jul 26-28 if the semiweekly deposit rule applies.

Friday 4

Deposit payroll tax for payments on Jul 29-Aug 1 if the semiweekly deposit rule applies.

Wednesday 9

Deposit payroll tax for payments on Aug 2-4 if the semiweekly deposit rule applies.

Thursday 10

• Employers: Employees are required to report to you tips of $20 or more earned during July.
• File Form 941 for the second quarter if you timely deposited all required payments.

Friday 11

Deposit payroll tax for payments on Aug 5-8 if the semiweekly deposit rule applies.

Tuesday 15

Deposit payroll tax for July if the monthly deposit rule applies.

 

Wednesday 16

Deposit payroll tax for payments on Aug 9-11 if the semiweekly deposit rule applies.

Friday 18

Deposit payroll tax for payments on Aug 12-15 if the semiweekly deposit rule applies.

Wednesday 23

Deposit payroll tax for payments on Aug 16-18 if the semiweekly deposit rule applies.

Friday 25

Deposit payroll tax for payments on Aug 19-22 if the semiweekly deposit rule applies.

Wednesday 30

Deposit payroll tax for payments on Aug 23-25 if the semiweekly deposit rule applies.

Thursday 31

• File Form 730 and pay tax on wagers accepted during July.
• File Form 2290 and pay the tax for vehicles first used during July.

 

September

 

Friday 1

Deposit payroll tax for payments on Aug 26-29 if the semiweekly deposit rule applies.

Thursday 7

Deposit payroll tax for payments on Aug 30-Sep 1 if the semiweekly deposit rule applies.

Friday 8

Deposit payroll tax for payments on Sep 2-5 if the semiweekly deposit rule applies.

Monday 11

Employers: Employees are required to report to you tips of $20 or more earned during August.

Wednesday 13

Deposit payroll tax for payments on Sep 6-8 if the semiweekly deposit rule applies.

Friday 15

• Pay the third installment of your 2017 estimated tax Use Form 1040ES.
• Corporations: File calendar year Form 1120 or 1120S if you timely requested a 5 or 6month extension (see instructions).
• Corporations: Deposit the third installment of your 2017 estimated tax.
• Partnerships: File Form 1065 if you timely requested an extension.
• Electing Large Partnerships: File Form 1065B if you timely requested an extension.
• Deposit payroll tax for August if the monthly deposit rule applies.
• Deposit payroll tax for payments on Sep 9-12 if the  semiweekly deposit rule applies.

Wednesday 20

Deposit payroll tax for payments on Sep 13-15 if the semiweekly deposit rule applies.

Friday 22

Deposit payroll tax for payments on Sep 16-19 if the semiweekly deposit rule applies.

Wednesday 27

Deposit payroll tax for payments on Sep 20-22 if the semiweekly deposit rule applies.

Friday 29

Deposit payroll tax for payments on Sep 23-26 if the semiweekly deposit rule applies.

 

October

 

Monday 2

File Form 730 and pay tax on wagers accepted during August.

Monday 2

File Form 2290 and pay the tax for vehicles first used during August.

Wednesday 4

Deposit payroll tax for payments on Sep 27-29 if the semiweekly deposit rule applies.

Friday 6

Deposit payroll tax for payments on Sep 30-Oct 3 if the semiweekly deposit rule applies.

Tuesday 10

Employers: Employees are required to report to you tips of $20 or more earned during September.

Thursday 12

Deposit payroll tax for payments on Oct 4-6 if the semiweekly deposit rule applies.

Friday 13

Deposit payroll tax for payments on Oct 7-10 if the semiweekly deposit rule applies.

Monday 16

• Deposit payroll tax for Sep if the monthly deposit rule applies.
• Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6month extension.

Wednesday 18

Deposit payroll tax for payments on Oct 11-13 if the semiweekly deposit rule applies.

Friday 20

Deposit payroll tax for payments on Oct 14-17 if the semiweekly deposit rule applies.

Wednesday 25

Deposit payroll tax for payments on Oct 18-20 if the semiweekly deposit rule applies.

Friday 27

Deposit payroll tax for payments on Oct 21-24 if the semiweekly deposit rule applies.

Tuesday 31

• File Form 720 for the third quarter.
• File Form 730 and pay tax on wagers accepted during September.
• File Form 2290 and pay the tax for vehicles first used during September.
• File Form 941 for the third quarter.
• Deposit FUTA owed through Sep if more than $500.

 

November

 

Wednesday 1

Deposit payroll tax for payments on Oct 25-27 if the semiweekly deposit rule applies.

Friday 3

Deposit payroll tax for payments on Oct 28-31 if the semiweekly deposit rule applies.

Wednesday 8

Deposit payroll tax for payments on Nov 1-3 if the semiweekly deposit rule applies.

Monday 13

• File Form 941 for the third quarter if you timely deposited all required payments.
• Employers: Employees are required to report to you tips of $20 or more earned during October.
• Deposit payroll tax for payments on Nov 4-7 if the semiweekly deposit rule applies.

Wednesday 15

• Deposit payroll tax for Oct if the monthly rule applies.
• Deposit payroll tax for payments on Nov 8-10 if the semiweekly deposit rule applies.

Friday 17

Deposit payroll tax for payments on Nov 11-14 if the semiweekly deposit rule applies.

Wednesday 22

Deposit payroll tax for payments on Nov 15-17 if the semiweekly deposit rule applies.

Monday 27

Deposit payroll tax for payments on Nov 18-21 if the semiweekly deposit rule applies.

Wednesday 29

Deposit payroll tax for payments on Nov 22-24 if the semiweekly deposit rule applies.

Thursday 30

• File Form 730 and pay tax on wagers accepted during October.
• File Form 2290 and pay the tax for vehicles first used during October.

 

December

 

Friday 1

Deposit payroll tax for payments on Nov 25-28 if the semiweekly deposit rule applies.

Wednesday 6

Deposit payroll tax for payments on Nov 29-Dec 1 if the semiweekly deposit rule applies.

Friday 8

Deposit payroll tax for payments on Dec 2-5 if the semiweekly deposit rule applies.

Monday 11

Employers: Employees are required to report to you tips of $20 or more earned during November.

Wednesday 13

Deposit payroll tax for payments on Dec 6-8 if the semiweekly deposit rule applies.

Friday 15

• Corporations: Deposit the fourth installment of your 2017 estimated tax.
• Deposit payroll tax for Nov if the monthly deposit rule applies.
• Deposit payroll tax for payments on Dec 9-12 if the semiweekly deposit rule applies.

Wednesday 20

Deposit payroll tax for payments on Dec 13-15 if the semiweekly deposit rule applies.

Friday 22

Deposit payroll tax for payments on Dec 16-19 if the semiweekly deposit rule applies.

Thursday 28

Deposit payroll tax for payments on Dec 20-22 if the semiweekly deposit rule applies.

Friday 29

Deposit payroll tax for payments on Dec 23-26 if the semiweekly deposit rule applies.