Here are some of the key tax-related federal deadlines affecting businesses and other employers during the Third Quarter of 2018:
7/10/2018
- Employees who work for tips: If you received $20 or more in tips during June, report them to your employer.
7/15/2018
- Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in June.
7/31/2018
- Social security, Medicare, and withheld income tax: File Form 941 for the second quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules.
8/1/2018
- 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 second quarter.
- Federal unemployment tax: Deposit the tax owed through 06-if more than $500.
- All employers: If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500EZ for calendar year 2017. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
8/10/2018
- Employees who work for tips: If you received $20 or more in tips during July, report them to your employer.
- Social security, Medicare, and withheld income tax: File Form 941 for the second quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
8/15/2018
- Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in July.
9/10/2018
- Employees who work for tips: If you received $20 or more in tips during August, report them to your employer.
9/15/2018
- Individuals: Make a payment of your 2018 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.
- S Corporations: File a 2017 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension.
- Partnerships: File a 2017 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.
- Corporations: Deposit the third installment of estimated income tax for 2017.
- Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in August.