February, March, and April 2014 IRS Tax Due Dates
February 2014 |
| February 11 | Employees who worked for tips — If you received $20 or more in tips during January, report them to your employer. You can use Form 4070. |
| February 15 | 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. |
| February 28 | Businesses – File information returns (Form 1099) for certain payments you made during 2013. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file. |
| If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms will still be January 31. |
March 2014 |
| March 01 | Farmers and Fishermen – File your 2013 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2013 estimated tax by January 15, 2014. |
| March 11 | 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 | Corporations – File a 2013 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. |
| S Corporations – File a 2013 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc.,or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. | |
| Electing Large Partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership’s tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004. | |
| S Corporation Election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2014. If Form 2553 is filed late, S treatment will begin with calendar year 2015. |
April 2014 |
| April 01 | Electronic filing of Forms 1097, 1098, 1099, 3921, 3922 and W-2G– File Forms 1097, 1098, 1099, 3921, 3922, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31 . For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see IRS Publication 1220. |
| April 10 | 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 an income tax return for 2013 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15. |
| Household Employers – If you paid cash wages of $1,800 or more in 2012 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. | |
| Individuals – If you are not paying your 2013 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2014 estimated tax. Use Form 1040-ES. | |
| Partnerships – File a 2013 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15. | |
| Electing Large Partnerships – File a 2013 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners. | |
| Corporations – Deposit the first installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
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