Here are some of the key tax-related federal deadlines affecting businesses and other employers during the Fourth Quarter of 2018:
10/11/2018
- Employees who work for tips: If you received $20 or more in tips during September, report them to your employer.
10/15/2018
-
- Individuals: If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
- Corporations: File a 2017 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
- Partnerships: Electing large partnerships: File a 2017 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension
- Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in September.
10/31/2018
-
- Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the third quarter.
- Federal unemployment tax: Deposit the tax owed through 09-if more than $500.
- Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until 11-10 to file the return.
11/10/2018
-
- Employees who work for tips: If you received $20 or more in tips during October, report them to your employer
- Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
11/15/2018
-
- Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in October.
12/11/2018
-
- Employees who work for tips: If you received $20 or more in tips during November, report them to your employer
12/15/2018
-
- Corporations: Deposit the fourth installment of estimated income tax for 2018
- Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in November.