To help you make sure you don’t miss any important 2024 deadlines, we’ve provided this summary of when various tax-related forms, payments and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them.

Date	Deadline for
January 31	Businesses: Providing Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients. Employers: Providing 2023 Form W-2 to employees. Employers: Reporting Social Security and Medicare taxes and income tax withholding for fourth quarter 2023 (Form 941) if all associated taxes due weren’t deposited on time and in full. Employers: Filing a 2023 return for federal unemployment taxes (Form 940) and paying any tax due if all associated taxes due weren’t deposited on time and in full. Employers: Filing 2023 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
February 12	Employers: Reporting Social Security and Medicare taxes and income tax withholding for fourth quarter 2023 (Form 941) if all associated taxes due were deposited on time and in full. Employers: Filing a 2023 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
February 15	Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients. Employers: Depositing Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for January if the monthly deposit rule applies.
February 28	Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2023. (Electronic filers can defer filing to March 31.)
March 15	Calendar-year S corporations: Filing a 2023 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Calendar-year partnerships: Filing a 2023 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). Employers: Depositing Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for February if the monthly deposit rule applies.
April 1	Employers: Electronically filing 2023 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.
April 15	Household employers: Filing Schedule H, if wages paid equal $2,600 or more in 2023 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Calendar-year corporations: Filing a 2023 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Calendar-year corporations: Paying the first installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records. Employers: Depositing Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for March if the monthly deposit rule applies.
April 30	Employers: Reporting Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) and paying any tax due if all associated taxes due weren’t deposited on time and in full.
May 10	Employers: Reporting Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
May 15	Employers: Depositing Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for April if the monthly deposit rule applies. Calendar-year exempt organizations: Filing a 2023 information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due. Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2023 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
June 17	Calendar-year corporations: Paying the second installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records. Employers: Depositing Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for May if the monthly deposit rule applies.
July 15	Employers: Depositing Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for June if the monthly deposit rule applies.
July 31	Employers: Reporting Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) and paying any tax due if all associated taxes due weren’t deposited on time and in full. Employers: Filing a 2023 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.
August 12	Employers: Reporting Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
August 15	Employers: Depositing Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for July if the monthly deposit rule applies.
September 16	Calendar-year corporations: Paying the third installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records. Calendar-year S corporations: Filing a 2023 income tax return (Form 1120-S) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. Calendar-year S corporations: Making contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2023 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed. Employers: Depositing Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for August if the monthly deposit rule applies.
October 15	Calendar-year C corporations: Filing a 2023 income tax return (Form 1120) if an automatic six-month extension was filed and paying any tax, interest and penalties due. Calendar-year C corporations: Making contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. Employers: Depositing Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for September if the monthly deposit rule applies.
October 31	Employers: Reporting Social Security and Medicare taxes and income tax withholding for third quarter 2024 (Form 941) and paying any tax due if all associated taxes due weren’t deposited on time and in full.
November 12	Employers: Reporting Social Security and Medicare taxes and income tax withholding for third quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
November 15	Exempt organizations: Filing a 2023 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed and paying any tax, interest and penalties due. Employers: Depositing Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for October if the monthly deposit rule applies.
December 16	Calendar-year corporations: Paying the fourth installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records. Employers: Depositing Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies. Employers: Depositing nonpayroll withheld income tax for November if the monthly deposit rule applies.

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