Tax Due Dates

Filing IRS forms and tax file returns on time is important to avoid penalty fees and keep your account in good standing reducing the change of an audit.

Below you will find due dates for businesses for the year 2017. The IRS also provides a free online calendar for business and self-employed individuals which you may visit at this link.

The information below is provided by the IRS for your convenience and AS IS. Also note that, for EFTPS users, payments must be scheduled by 8 p.m. ET at least one calendar day before the tax due date.

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January

Tuesday 3 - File Form 730 and pay the tax on wagers accepted during Nov 2016.
Tuesday 3 - 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 1040-ES.
Tuesday 17 - Farmers and fishermen: Pay your estimated tax for 2016. Use Form 1040-ES.
Tuesday 17 - 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 1040-ES).
Tuesday 31 - File Form 1099-MISC with IRS if you are reporting nonemployee compensation in box 7, regardless of whether you file paper forms or electronically.
Tuesday 31 - File 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA whether you file using paper forms or electronically.
Tuesday 31 - Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2016. Furnish Form W-2 to employees who worked for you during 2016.
Tuesday 31 - File Form 720 for the fourth quarter of 2016.
Tuesday 31 - File Form 730 and pay the tax on wagers accepted during Dec 2016.
Tuesday 31 - File Form 2290 and pay the tax for vehicles first used in Dec 2016.
Tuesday 31 - File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Tuesday 31 - 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.
Friday 10 - File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
Friday 10 - Deposit payroll tax for payments on Feb 4-7 if the semiweekly deposit rule applies.
Wednesday 15 - File a new Form W-4 if you claimed exemption from income tax withholding in 2016.
Wednesday 15 - Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
Wednesday 15 - Deposit payroll tax for Jan if the monthly deposit rule applies.
Wednesday 15 - 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 W-4 or W-4(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 Forms 1096, 1098, 1099 (except Form 1099-MISC reporting non-employee compensation), and W-2G if you file paper forms.
Tuesday 28 - File Form 8027 if you are a large food or beverage establishment.
Tuesday 28 - File Form 730 and pay the tax on wagers accepted during January.
Tuesday 28 - File Form 2290 and pay the tax for vehicles first used in January.
Tuesday 28 - Applicable Large Employer: File paper Forms 1094-C and 1095-C; For all other providers file paper Forms 1094-B and 1095-B 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.
Wednesday 1 - Deposit payroll tax for payments on Feb 22-24 if the semiweekly deposit rule applies.
Thursday 2 - Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B 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.
Friday 10 - 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.
Wednesday 15 - S Corps: File Form 1120S for calendar year and pay any tax due. Give copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corp status beginning with calendar year 2017. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
Wednesday 15 - Partnerships: File Form 1065 for the calendar year and furnish a copy of Sch. K-1 to each partner. File Form 7004 for extension (see instructions).
Wednesday 15 - Electing Large Partnerships: File Form 1065-B calendar year return. Furnish Sch. K-1 to each partner. File Form 7004 for extension (see instructions).
Wednesday 15 - 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.
Friday 31 - File Form 2290 and pay the tax for vehicles first used in February.
Friday 31 - Electronically file Forms W-2G, 1096, 1098, 1099 (except Forms 1099-MISC reporting non-employee compensation), 8027, 1094-C, 1095-C, 1094-B, and 1095-B.
Friday 31 - 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 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2017 estimated tax - Use Form 1040-ES.
Tuesday 18 - C corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
Tuesday 18 - Household Employers: File Sch. H with Form 1040 if you paid $2,000 or more to a household employee.
Tuesday 18 - C corporations: Deposit the first installment of your 2017 estimated tax.
Tuesday 18 - Deposit payroll tax for Mar 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.
Monday 1 - File Form 730 and pay the tax on wagers accepted during March.
Monday 1 - File Form 2290 and pay the tax on vehicles first used in March.
Monday 1 - Employers: File Form 941 for the first quarter.
Monday 1 - Deposit FUTA tax owed through Mar 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.
Wednesday 10 - File Form 941 for the first quarter if you timely deposited all required payments.
Wednesday 10 - 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.
Friday 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.
Wednesday 31 - 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.
Thursday 15 - Pay the second installment of 2017 estimated tax -Use Form 1040-ES.
Thursday 15 - Deposit payroll tax for May if the monthly deposit rule applies.
Thursday 15 - C 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.
Friday 30 - File Form 2290 and pay the tax for vehicles first used during May.
Friday 30 - Deposit payroll tax for payments on Jun 24-27 if the semiweekly deposit rule applies.

July

Monday 3 - File Form 11-C 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 1 if the semiweekly deposit rule applies.
Friday 7 - Deposit payroll tax for payments on Jul 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 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.
Monday 31 - File Form 730 and pay the tax on wagers accepted during June.
Monday 31 - File Form 2290 and pay the tax for vehicles first used during June.
Monday 31 - Deposit FUTA owed through June if more than $500.
Monday 31 - File Form 941 for the second quarter.
Monday 31 - File Form 5500 or 5500-EZ 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-Aug1 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.
Thursday 10 - 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.
Thursday 31 - 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 1040-ES.
Friday 15 - C corporations: Deposit the third installment of your 2017 estimated tax.
Friday 15 - Electing Large Partnerships: File Form 1065-B if you timely requested an extension.
Friday 15 - Deposit payroll tax for Aug if the monthly deposit rule applies.
Friday 15 - Deposit payroll tax for payments on Sep 9-12 if the semiweekly deposit rule applies.
Friday 15 - Partnerships: File Form 1065 if you timely requested an extension - see Form 7004
Friday 15 - S Corporations: File Form 1120-S if you timely requested an extension - see Form 7004
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 - C corporations: File calendar year Form 1120 if you timely requested a 6-month extension. Monday 16 - Deposit payroll tax for Sep if the monthly deposit rule applies.
Monday 16 - Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month 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.
Tuesday 31 - File Form 730 and pay tax on wagers accepted during September.
Tuesday 31 - File Form 2290 and pay the tax for vehicles first used during September.
Tuesday 31 - File Form 941 for the third quarter.
Tuesday 31 - 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.
Monday 13 - Employers: Employees are required to report to you tips of $20 or more earned during October.
Monday 13 - 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.
Wednesday 15 - 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.
Thursday 30 - 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 - C corporations: Deposit the fourth installment of your 2017 estimated tax.
Friday 15 - Deposit payroll tax for Nov if the monthly deposit rule applies.
Friday 15 - 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.