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What to File and When to File it – 2017 Tax Deadlines

To help ensure that you meet all applicable 2017 tax deadlines, we’ve provided a summary of the remaining due dates for the various tax-related forms, payments and other actions. Be aware that some deadlines have been changed compared to previous years. Contact us at (408) 287-7911 or info@ppandco.com with questions or for assistance.

February 28

  • Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2016. (Electronic filers can defer filing to March 31.)

March 10

  • Individuals: Reporting February tip income, $20 or more, to employers (Form 4070).

March 15

  • Calendar-year S corporations: Filing a 2016 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004), and paying any tax due.
  • Calendar-year partnerships: Filing a 2016 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004).

March 31

  • Employers: Electronically filing 2016 Form 1096, Form 1098, Form 1099 (other than those with a January 31 deadline) and Form W-2G.

April 10

  • Individuals: Reporting March tip income, $20 or more, to employers (Form 4070).

April 18

  • Individuals: Filing a 2016 income tax return (Form 1040, Form 1040A or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due.
  • Individuals: Paying the first installment of 2017 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
  • Individuals: Making 2016 contributions to a traditional IRA or Roth IRA (even if a 2016 income tax return extension is filed).
  • Individuals: Making 2016 contributions to a SEP (unless a 2016 income tax return extension is filed).
  • Individuals: Filing a 2016 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.
  • Household employers: Filing Schedule H (Form 1040), if wages paid equal $2,000 or more in 2016 and Form 1040 is not 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.
  • Trusts and estates: Filing an income tax return for the 2016 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to September 30 (Form 7004), and paying any income tax due.
  • Calendar-year C corporations: Filing a 2016 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 2017 estimated income taxes.

May 1 

  • Employers: Reporting income tax withholding and FICA taxes for first quarter 2017 (Form 941), and paying any tax due.

May 10

  • Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for first quarter 2017 (Form 941), if you deposited on time and in full all of the associated taxes due.

May 15

  • Exempt organizations: Filing a 2016 calendar-year 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.
  • Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2016 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.

June 12

  • Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).

June 15

  • Individuals: Filing a 2016 individual income tax return (Form 1040) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States.
  • Individuals: Paying the second installment of 2017 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
  • Calendar-year corporations: Paying the second installment of 2017 estimated income taxes.

July 10

  • Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).

July 31

  • Employers: Reporting income tax withholding and FICA taxes for second quarter 2017 (Form 941), and paying any tax due.
  • Employers: Filing a 2016 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.

August 10

  • Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for second quarter 2017 (Form 941), if you deposited on time and in full all of the associated taxes due.

September 11

  • Individuals: Reporting August tip income, $20 or more, to employers (Form 4070).

September 15 

  • Individuals: Paying the third installment of 2017 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
  • Calendar-year corporations: Paying the third installment of 2017 estimated income taxes.
  • Calendar-year S corporations: Filing a 2016 income tax return (Form 1120S) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.
  • Calendar-year S corporations: Making contributions for 2016 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.
  • Calendar-year partnerships: Filing a 2016 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed.

September 30 

  • Trusts and estates: Filing an income tax return for the 2016 calendar year (Form 1041) and paying any tax, interest and penalties due, if an automatic five-and-a-half month extension was filed.

October 2

  • Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) for 2016, except in certain circumstances.

October 10

  • Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).

October 16

  • Individuals: Filing a 2016 income tax return (Form 1040, Form 1040A or Form 1040EZ) and paying any tax, interest and penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
  • Individuals: Making contributions for 2016 to certain retirement plans or establishing a SEP for 2016, if an automatic six-month extension was filed.
  • Individuals: Filing a 2016 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.
  • Calendar-year C corporations: Filing a 2016 income tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.
  • Calendar-year C corporations: Making contributions for 2016 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

October 31

  • Employers: Reporting income tax withholding and FICA taxes for third quarter 2017 (Form 941) and paying any tax due.

November 13 

  • Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for third quarter 2017 (Form 941), if you deposited on time and in full all of the associated taxes due.

November 15 

  • Exempt organizations: Filing a 2016 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due, if a six-month extension was previously filed.

December 11

  • Individuals: Reporting November tip income, $20 or more, to employers (Form 4070).

December 15

  • Calendar-year corporations: Paying the fourth installment of 2017 estimated income taxes.

December 29

  • Employers: Establishing a retirement plan for 2017 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP).