First Quarter

The first quarter of a calendar year is made up of January, February, and March.

January 11

Employees who work for tips.         

If you received $20 or more in tips during December, report  them  to  your  employer.  You  can  use Form 4070.

January 15

Individuals.         

Make a payment of your estimated tax for 2020 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. 
This is the final installment date for 2020 estimated tax payments. However, you don't  have  to  
make  this  payment  if  you  file your   2020   return   (Form   1040   or   Form 1040-SR) and pay 
any tax due by February 1, 2021.

Farmers  and  fishermen.         

Pay  your  estimated tax for 2020 using Form 1040-ES. You have  
until  April  15  to  file  your  2020  income tax return (Form 1040 or Form 1040-SR). If you don't 
pay your estimated tax by January 15,  you  must  file  your  2020  return  and  pay

March  1,  2021,  to  avoid  an tax penalty.

February 1

Individuals  who  must  make  estimated  tax payments.         

If you didn't pay your last installment of estimated tax by January 15, you may choose (but aren't required) to file your income   tax   return   (Form   1040   or   Form 1040-SR) for 2020 by February 1. Filing your return and paying any tax due by February 1 prevents any penalty for late payment of the last installment. If you can't file and pay your tax  by  February  1,  file  and  pay  your  tax  by April 15. 

All  businesses.         

Give  annual  information statements to recipients of certain payments you made during 2020. 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. Payments  that  
may  be  covered  include  the following.

•   Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.

•   Compensation for workers who aren't considered employees (including fishing boat proceeds to crew members).

•   Dividends and other corporate distribu- tions.

•   Interest.

•   Rent.

•   Royalties.

•   Payments of Indian gaming profits to tribal members.

•   Profit-sharing distributions.

•   Retirement plan distributions.

•   Original issue discount.

•   Prizes and awards.

•   Medical and health care payments.

•   Debt cancellation (treated as payment to debtor).

February 10

Employees who work for tips.         

If you received $20 or more in tips during January, report  them  to  your  employer.  You  can  use Form 4070.

February 16

Individuals.       

If you claimed exemption from income tax withholding last year on the Form W-4 you gave

your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All  businesses.         

Give  annual  information statements to recipients of certain payments you made during 2020. 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. This  due  date  
applies  only  to  the  following types of payments.

•   All payments reported on Form 1099-B.

•   All payments reported on Form 1099-S.

•   Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.

March 1

All  businesses.         

File  information  returns (for example, certain Forms 1099) for certain payments you made during 2020. These payments  are  described  under  All  businesses under February  1,  earlier.  However,  Form 1099-NEC  reporting  nonemployee  compensation must be filed by February 1. There are different  forms  for  different  types  of  payments. Use a separate Form 1096 to summa- rize and transmit the forms for each type of payment.  

If you file Forms 1097, 1098, 1099 (except a Form  1099-NEC  reporting  nonemployee  com- 
pensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be 
extended to March 31. The due date for giving the  recipient  these  forms  generally  remains 
February 1.

Farmers  and  fishermen.         

File  your  2020 income   tax   return   (Form   1040   or   Form 1040-SR)  and  pay  any  tax  due.  However, you have until April 15 to file if you paid your 2020 estimated tax by January 15, 2021.

March 10

Employees who work for tips.         

If you received $20 or more in tips during February, report them  to  your  employer.  You  can  use Form 4070.

March 15

Partnerships.         

File  a  2020  calendar  year return  (Form  1065).  Provide  each  partner with  a  copy  of  their  Schedule  K-1  (Form 1065),  Partner's  Share  of  Income,  Deductions,   Credits,   etc.,   or   substitute   Schedule K-1 (Form 1065).

To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file 
the return and provide each partner with a copy  of  their  final  or  amended  (if  required) 
Schedule K-1 (Form 1065) by September 15.

S corporations.         

File a 2020 calendar year income tax return (Form 1120-S) and pay any holder  with  a dule  K-1  (Form  1120-S), Shareholder's Share of Income, Deductions, Credits,   etc.,   or   substitute   Schedule (Form 1120-S). 

To request an automatic 6-month extension of time to file the return, file Form 7004 and de- posit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penalties 
due; and provide each shareholder with a copy  of  their  Schedule  K-1  (Form  1120-S)  by 
September 15.

S  corporation  election.         

File  Form  2553 to elect to be treated as an S corporation beginning  with  calendar  year  2021.  If  Form 2553 is filed late, S corporation treatment will begin with calendar year 2022.

March 31

Electronic filing of Forms 1097, 1098, 1099, 3921,   3922,   and   W-2G.         File   Forms

1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies  only  if  you  file  electronically. Otherwise,  see  All  businesses  under  March 1, earlier.

The due date for giving the recipient these forms generally remains February 1.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

April 12

Employees who work for tips.         

If you received $20 or more in tips during March, report  them  to  your  employer.  You  can  use Form 4070.

April 15

Individuals.         

File  a  2020  Form  1040  or Form  1040-SR  and  pay  any  tax  due.  If  you 
want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you 
estimate you owe in tax to avoid penalties  and  interest.  For  more  information,  see Form  
4868.  Then,  file  Form  1040  or  Form 1040-SR by October 15.

If  you’re  not  paying  your  2021  income  tax through withholding (or won't pay in enough tax 
during  the  year  that  way),  pay  the  first  installment  of  your  2021  estimated  tax.  
Use  Form 1040-ES. 

Household  employers.         

If  you  paid  cash wages of $2,200 or more in 2020 to a household  employee,  you  must  file  Schedule  H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return  (Form  1040  or  Form  1040-SR),  file Schedule H (Form 1040) with the return and report any household employment taxes.

Rent  (FUTA)  tax rm 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to household employees.  Also,  report  any  income  tax  you withheld for your household employees. 

Corporations.         

File  a  2020  calendar  year income tax return (Form 1120) and pay any tax  due.  If  you  want  an  automatic  6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.

Deposit the first installment of estimated income tax for 2021. A worksheet, Form 1120-W, is 
available to help you estimate your tax for the year.

May 10

Employees who work for tips.         

If you re- ceived $20 or more in tips during April, report them  to  your  employer.  You  can  use  Form 4070.

June 10

Employees who work for tips.         

If you received $20 or more in tips during May, report them to  your  employer.  You  can  use  Form 4070.

June 15

Individuals.         

If you’re a U.S. citizen or resi- dent  alien  living  and  working  (or  on  military duty)  outside  the  United  States  and  Puerto Rico,  file  Form  1040  or  Form  1040-SR  and pay any tax, interest, and penalties due. Oth- erwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15. 

However, if you’re a participant in a combat zone, you may be able to further extend the filing  

deadline.  

Individuals.         

Make   a   payment   of   your 2021 estimated tax if you’re not paying your income  tax  for  the  year  through  withholding (or  won't  pay  in  enough  tax  that  way).  Use Form 1040-ES. This is the second installment date for estimated tax in 2021.        

Deposit the second install- ment  of  estimated  income  tax  for  2021.  A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

July 12

Employees who work for tips.         

If you re- ceived $20 or more in tips during June, report to your  employer.  You  can  use  Form

4070.

August 10

Employees who work for tips.       

 If you re- ceived $20 or more in tips during July, report them  to  your  employer.  You  can  use  Form 4070.

September 10

Employees who work for tips.         

If you re- ceived $20 or more in tips during August, report  them  to  your  employer.  You  can  use Form 4070.

September 15

Individuals.         

Make   a   payment   of   your 2021 estimated tax if you’re not paying your income  tax  for  the  year  through  withholding (or  won't  pay  in  enough  tax  that  way).  Use Form  1040-ES.  This  is  the  third  installment date for estimated tax in 2021. 

File  a  2020  calendar  year return  (Form  1065).  This  due  date  applies only  if  you  timely  requested  an  automatic 6-month  extension.  Otherwise,  see  Partnerships under March 15, earlier. Provide each partner with a copy of their final or amended Schedule   K-1   (Form   1065)   or   substitute Schedule K-1 (Form 1065).

S corporations.         

File a 2020 calendar year income tax return (Form 1120-S) and pay any tax,  interest,  and  penalties  due.  This  due date applies only if you timely requested an automatic 6-month  extension  of  time  to  file the return. Otherwise, see S corporations un- der  March 15,  earlier.  Provide  each  share- holder with a copy of their final or amended Schedule  K-1 (Form  1120-S)  or  substitute Schedule K-1 (Form 1120-S).

Corporations.         

Deposit   the   third   install- ment  of  estimated  income  tax  for  2021.  A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

October 12

Employees who work for tips.         

If you received $20 or more in tips during September, report  them  to  your  employer.  You  can  use Form 4070.

October 15

Individuals.         

If   you   have   an   automatic 6-month extension to file your income tax return   for   2020,   file   Form   1040   or   Form 1040-SR and pay any tax, interest, and penalties due.

Corporations.         

File  a  2020  calendar  year income tax return (Form 1120) and pay any tax,  interest,  and  penalties  due. This due date applies only if you timely requested an automatic 6-month extension.

November 10

Employees who work for tips.       

If you re- ceived $20 or more in tips during October, report  them  to  your  employer.  You  can  use Form 4070.

December 10

Employees who work for tips.         

If you re- ceived $20 or more in tips during November, report them  to  your  employer.  You  can  use Form 4070.

December 15

Corporations.         

Deposit  the  fourth  installment  of  estimated  income  tax  for  2021.  A

worksheet, Form 1120-W, is available to help you estimate your tax for the year.