- Publication 509 - Introductory Material
- Future Developments
- Whats New
- What does this publication contain?
- Who should use this publication?
- What are the advantages of using a tax calendar?
- Which calendar(s) should I use?
- What other publications and tax forms will I need?
- What isn't included in these calendars?
- Comments and suggestions.
- Ordering forms and publications.
- Tax questions.
- Background Information for Using the Tax Calendars
- Publication 509 - Main Content
- General Tax Calendar
- Fiscal-year taxpayers.
- First Quarter
- Second Quarter
- Third Quarter
- Fourth Quarter
- Fiscal-Year Taxpayers
- Employer's Tax Calendar
- Excise Tax Calendar
- How To Get Tax Help
- Tax reform.
- Preparing and filing your tax return.
- Getting tax forms and publications.
- Access your online account (individual taxpayers only).
- Using direct deposit.
- Refund timing for returns claiming certain credits.
- Getting a transcript or copy of a return.
- Using online tools to help prepare your return.
- Resolving tax-related identity theft issues.
- Checking on the status of your refund.
- Making a tax payment.
- What if I cant pay now?
- Checking the status of an amended return.
- Understanding an IRS notice or letter.
- Contacting your local IRS office.
- Watching IRS videos.
- Getting tax information in other languages.
- The Taxpayer Advocate Service (TAS) Is Here To Help You
- Low Income Taxpayer Clinics (LITCs)
- General Tax Calendar
For the latest information about developments related to Pub. 509, such as legislation enacted after it was published, go to IRS.gov/Pub509.
Forms 1040A and 1040EZ are no longer available. Forms 1040A and 1040EZ will no longer be available beginning with tax year 2018. For tax year 2018, individuals will file Form 1040; all references to these forms have been revised accordingly. If you need to file a prior year tax return, use the form and instructions revision for that tax year.
Extended due date for residents of Maine and Massachusetts. Individuals who live in Maine and Massachusetts have until April 17, 2019, to file their 2018 Form 1040 because April 15, 2019, is Patriots' Day and April 16, 2019, is Emancipation Day.
Form 1065-B can't be filed for tax years beginning after 2017. The Bipartisan Budget Act of 2015 (P.L. 114-74) repealed the electing large partnership rules for tax years beginning after 2017. References to Form 1065-B have been removed from this publication.
Online IRS Tax Calendar. The IRS Tax Calendar for Businesses and Self-Employed is available online at IRS.gov/TaxCalendar. This calendar is also available in Spanish.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for:
Filing tax forms,
Paying taxes, and
Taking other actions required by federal tax law.
|IF you’re...||THEN you may need...|
|an employer||• Pub. 15, Employer's Tax Guide.
• Pub. 15-A, Employer's Supplemental Tax Guide.
• Pub. 15-B, Employer's Tax Guide to Fringe Benefits.
• Pub. 926, Household Employer's Tax Guide.
|a farmer||• Pub. 51, Agricultural Employer's Tax Guide.
• Pub. 225, Farmer's Tax Guide.
|an individual||• Pub. 505, Tax Withholding and Estimated Tax.|
|required to pay excise taxes||• Pub. 510, Excise Taxes.|
The following brief explanations may be helpful to you in using the tax calendars.
An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday, earlier.
This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.
Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
Federal unemployment (FUTA) tax you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Pub. 15 which gives the deposit rules.
If you’re subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2.
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Pub. 510. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Form 2290(SP).
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Getting answers to your tax questions. On IRS.gov, get answers to your tax questions anytime, anywhere.
Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2018 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.
You may also be able to access tax law information in your electronic filing software.
TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you, your family, or your business;
You face (or your business is facing) an immediate threat of adverse action; or
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778.
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040. Go to TaxChanges.us for more information.
LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Pub. 4134, Low Income Taxpayer Clinic List.