JANUARY 2017
January 15
Individuals – Make a payment of your estimated tax for 2016 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2016 estimated tax.
January 31
Businesses and Self-Employed – Furnish Forms 1098, 1099, and W-2G to recipients for certain payments during 2014.Furnish Form W-2 to employees who worked for you during 2014.  Deposit any FUTA Tax owed through December 2016.File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.  File your tax return if you did not pay your last installment of estimated tax by January 15.
Businesses and Self-EmployedFurnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.  Deposit payroll tax for January if the monthly deposit rule applies.
Businesses – Deposit payroll tax for December 2016 if the monthly rule applies.
 FEBRUARY 2017
February 10
Businesses and Self-Employed– File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. Employees are required to report to you tips of $20 or more earned during January.
 MARCH 2017
March 15
Businesses – Deposit payroll tax for February if the monthly deposit rule applies.
S Corporations – File Form 1120S for calendar year and pay any tax due. Furnish a copy of Schedule K-1 to each shareholder.  File form 2553 to elect S Corporation status beginning with calendar year 2017.
Partnerships – File a 2016 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1.
Electing Large Partnerships– Furnish Schedule K-1 (Form 1065-B) to each partner.
 APRIL 2017
April 17
Individuals – File an income tax return for 2016 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and deposit estimated tax.  Pay the first installment of 2017 estimated tax.
Corporations – File Form 1120 for Calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
Electing Large Partnerships File Form 1065-B calendar year return.
Household EmployersIf you paid cash wages of $1,900 or more in 2016 to a household employee, file Schedule H with your income tax return and report any employment taxes.
Corporations -Deposit the first installment of estimated income tax for 2017.
Employers – Deposit payroll tax for March if the monthly deposit rule applies.
April 30
Employers – Deposit FUTA tax owed through March if more than $500. File Form 941 for the first quarter.
 MAY 2017
May 15
Employers – Deposit payroll tax for April if the monthly deposit rule applies.
 JUNE 2017
June 15
Individuals living outside the U. S. – If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.
Individuals – Pay the second installment of your 2017 estimated tax.
Employers – Deposit payroll tax for May if the monthly deposit rule applies.
Corporations – Deposit the second installment of estimated income tax for 2017.  A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
 JULY 2017
July 15
Employers Deposit payroll tax for June if the monthly deposit rule applies.
July 31
Employers Deposit FUTA owed through June if more than $500.
File Form 941 for the second quarter. File Form 5500 or 5500-EZ for calendar year 2017 employee benefit plan.
 AUGUST 2017
August 15
Employers Deposit payroll tax for July if the monthly deposit rule applies.
 SEPTEMBER 2017
September 15
Employers Deposit payroll tax for August if the monthly rule applies.
 
Individuals – Pay the third installment of your 2017 estimated tax.
 
Partnerships – File Form 1065 if you timely requested a 6-month extension.
 
Corporations – File calendar year Form 1120 or 1120S if you timely requested a 6-month extension. Deposit the third installment of your 2017 estimated tax.
 OCTOBER 2017
October 16
Individuals – File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.
 
Employers Deposit payroll tax for September if the monthly deposit rule applies.File Form 5500 if you timely requested an extension on Form 5558.
Electing Large Partnerships – File Form 1065-B if you timely requested a 6-month extension.
October 31
Employers – File Form 941 for the third quarter if you did not file all deposits timely. Deposit FUTA owed through September if more than $500.
 NOVEMBER 2017
November 15
Employers – Deposit payroll tax for October if the monthly rule applies.
 DECEMBER 2017
December 15
Employers – Deposit payroll tax for November if the monthly deposit rule applies.
 
Corporations – Deposit the fourth installment of your 2017 estimated tax.