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Publication 509 - Introductory Material


Future Developments

For the latest information about developments related to Pub. 509, such as legislation enacted after it was published, go to IRS.gov/pub509.

What’s New

Changes to due dates for filing certain returns. The due dates of several forms, including Forms 1120, 1065, 1065-B, Form 1099-MISC (reporting nonemployee compensation), and Form W-2 have changed for returns due in 2017. The General Tax Calendar and Employer's Tax Calendar have been updated with the new due dates.

Extended due date for providing individuals 2016 Forms 1095-B and 1095-C. Notice 2016-70 extends the due date for providing individuals the 2016 Form 1095-B, Health Coverage, and the 2016 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, from January 31, 2017, to March 2, 2017. See Notice 2016-70, 2016-49 I.R.B. 784, available at IRS.gov/irb/2016-49_IRB/ar07.html.

Reminders

Online IRS Tax Calendar. The IRS Tax Calendar for Small 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.

Introduction

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.

What does this publication contain?   This publication contains the following.
  1. A section on how to use the tax calendars.

  2. Three tax calendars:

    1. General Tax Calendar,

    2. Employer's Tax Calendar, and

    3. Excise Tax Calendar.

  3. A table showing the semiweekly deposit due dates for payroll taxes for 2017.

  Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at IRS.gov/taxcalendar. The online IRS Tax calendar is also available in Spanish.

Who should use this publication?   Primarily, employers need to use this publication. However, the General Tax Calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the Excise Tax Calendar .

What are the advantages of using a tax calendar?   The following are advantages of using a calendar.
  • You don't have to figure the due dates yourself.

  • You can file or pay timely and avoid penalties.

  • You don't have to adjust the due dates for Saturdays, Sundays, and legal holidays.

  • You don't have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar .

Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. If you’re an employer, also use the Employer's Tax Calendar . If you must pay excise taxes, use the Excise Tax Calendar . Depending on your situation, you may need to use more than one calendar.

Table 1. Useful Publications

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.

What other publications and tax forms will I need?   Table 1 lists other publications you may need. Each calendar lists the forms you may need.

  See How To Get Tax Help near the end of this publication for information about getting publications and forms. There is also a list of commonly used tax forms and publications.

What isn't included in these calendars?   The calendars don't cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Pub. 15. The deposit rules for excise taxes are in Pub. 510 and in the Instructions for Form 720. In addition, the calendars don't cover filing forms and other requirements for:
  • Estate taxes,

  • Gift taxes,

  • Trusts,

  • Exempt organizations,

  • Certain types of corporations, or

  • Foreign partnerships.

Comments and suggestions.    We welcome your comments about this publication and your suggestions for future editions.

  You can send us comments from IRS.gov/formcomment.

  Or you can write to:

Internal Revenue Service 
Tax Forms and Publications 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.

Ordering forms and publications.    Visit IRS.gov/forms to download forms and publications. Otherwise, you can go to IRS.gov/orderforms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.   If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

IRS e-services make taxes easier.   Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.

  
  • You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Visit IRS.gov/efile for more information.

  • You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). For detailed information about using this free service, see Electronic deposit requirement below.

  Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, visit the IRS website at IRS.gov/payments.

Tax deposits.   Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Pub. 15 for the employment tax deposit rules. For the excise tax deposit rules, see Pub. 510 or the Instructions for Form 720.

  

Electronic deposit requirement.   You must use electronic funds transfer (EFT) to make all federal tax deposits. Generally, an EFT is made using the Electronic Federal Tax Payment System (EFTPS). If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.

  To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TTY/TDD). You can also visit the EFTPS website at eftps.gov. Additional information about EFTPS is also available in Pub. 966.

  
If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. For an EFTPS deposit to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date the deposit is due.

Saturday, Sunday, or legal holiday.   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn't a Saturday, Sunday, or legal holiday. The term legal holiday means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later.

An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Legal holidays.   Legal holidays for 2017 are listed below.
  • January 2— New Year's Day (observed)

  • January 16— Birthday of Martin Luther King, Jr.

  • January 20— Inauguration Day

  • February 20— Washington's Birthday

  • April 17— District of Columbia Emancipation Day (observed)

  • May 29— Memorial Day

  • July 4— Independence Day

  • September 4— Labor Day

  • October 9— Columbus Day

  • November 10— Veterans Day (observed)

  • November 23— Thanksgiving Day

  • December 25— Christmas Day

Statewide legal holidays.   A statewide legal holiday delays a due date for filing a return only if the IRS office where you’re required to file is located in that state. A statewide legal holiday doesn't delay a due date for making a federal tax deposit.

Penalties.   Whenever possible, you should take action before the listed due date. If you’re late, you may have to pay a penalty as well as interest on any overdue taxes.

  Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Use of private delivery services.   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments.

  For the list of private delivery services and the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov and enter “private delivery service” in the search box.

  The private delivery service can tell you how to get written proof of the mailing date.

  
The U.S. Postal Service advises that private delivery services can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.


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