January, February, and March 2015 IRS Tax Due Dates
January 2015 |
| January 12 | Businesses – Employees are required to report to you tips of $20 or more earned during December 2014. |
| January 15 | Individuals – Make a payment of your estimated tax for 2014 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 2014 estimated tax. |
| Businesses – Deposit payroll tax for December 2014 if the monthly rule applies. | |
| Farmers and Fisherman – Make a payment of your estimated tax for 2014 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 2014 estimated tax. |
February 2015 |
| February 2 |
Businesses and Self-Employed – Furnish Forms 1098, 1099, and W-2G to recipients for certain payments during 2014.
Furnish Form W-2 to employees who worked for you during 2014. Deposit any FUTA Tax owed through December 2014. File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. File your tax return if you did not pay your last installment of estimated tax by January 15. |
| February 10 | Businesses and Self-Employed– File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
Employees are required to report to you tips of $20 or more earned during January. |
| February 17 | Individuals – File a new Form W-4 if you claimed exemption from income tax withholding in 2014. |
| Businesses and Self-Employed– Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
Deposit payroll tax for January if the monthly deposit rule applies. |
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| February 18 | Businesses – Begin withholding on employees who claimed exemption from withholding in 2014 but did not file a W-4 to continue withholding exemption in 2015. |
March 2015 |
| March 2 | Businesses and Self Employed – File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2014.
File Form W-3 with Copy A of all Forms W-2 issued for 2014. File Form 8027 if you are a large food or beverage establishment. |
| Farmers and Fishermen – File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your 2014 estimated tax payments by January 15, 2015. | |
| March 10 | Businesses – Employees are required to report to you tips of $20 or more earned during February. |
| March 16 | Businesses – Deposit payroll tax for February if the monthly deposit rule applies. |
| Corporations – File Form 1120 for Calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax. | |
| S Corporations – File Form 1120S for calendar year and pay any tax due. Furnish a copy of Schedule K-1 to each shareholder.
File form 2553 to elect S Corporation status beginning with calendar year 2015. |
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| Electing Large Partnerships– Furnish Schedule K-1 (Form 1065-B) to each partner. | |
| March 31 | Businesses and Self-Employed – Electronically file Forms W-2, W-2G, 1098, 1099, and 8027. |
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