Publication 509 – Introductory Material
Future Developments
For the latest information about developments related to Pub. 509, such as legislation enacted after it was published, go to IRS.gov/Pub509.
Reminders
Online IRS Tax Calendar. The IRS Tax Calendar for Businesses and Self-Employed is available online at IRS.gov/TaxCalendar. This calendar is also available in Spanish.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Introduction
A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for:
- Filing tax forms,
- Paying taxes, and
- Taking other actions required by federal tax law.
What does this publication contain?
This publication contains the following.
- A section on how to use the tax calendars.
- Three tax calendars:
- General Tax Calendar,
- Employer’s Tax Calendar, and
- Excise Tax Calendar.
- A table showing the semiweekly deposit due dates for payroll taxes for 2018.
Most of the due dates discussed in this publication are also included in the IRS Tax Calendar for Businesses and Self-Employed available at IRS.gov/TaxCalendar. The online IRS Tax Calendar is also available in Spanish.
Who should use this publication?
Primarily, employers need to use this publication. However, the General Tax Calendar , later, has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the Excise Tax Calendar , later.
What are the advantages of using a tax calendar?
The following are advantages of using a calendar.
- You don’t have to figure the due dates yourself.
- You can file or pay timely and avoid penalties.
- You don’t have to adjust the due dates for Saturdays, Sundays, and legal holidays.
- You don’t have to adjust the due dates for special banking rules if you use the Employer’s Tax Calendar orExcise Tax Calendar , later.
Which calendar(s) should I use?
To decide which calendar(s) to use, first look at the General Tax Calendar , later, and highlight the dates that apply to you. If you’re an employer, also use the Employer’s Tax Calendar , later. If you must pay excise taxes, use the Excise Tax Calendar , later. Depending on your situation, you may need to use more than one calendar.
Table 1. Useful Publications
| IF you’re… | THEN you may need… |
| An employer | • Pub. 15, Employer’s Tax Guide. • Pub. 15-A, Employer’s Supplemental Tax Guide. • Pub. 15-B, Employer’s Tax Guide to Fringe Benefits. • Pub. 926, Household Employer’s Tax Guide. |
| A farmer | • Pub. 51, Agricultural Employer’s Tax Guide. • Pub. 225, Farmer’s Tax Guide. |
| An individual | • Pub. 505, Tax Withholding and Estimated Tax. |
| Required to pay excise taxes | • Pub. 510, Excise Taxes. |
What other publications and tax forms will I need?
Table 1 lists other publications you may need. Each calendar lists the forms you may need.
See How To Get Tax Help at the end of this publication for information about getting publications and forms.
What isn’t included in these calendars?
The calendars don’t cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Pub. 15. The deposit rules for excise taxes are in Pub. 510 and in the Instructions for Form 720. In addition, the calendars don’t cover filing forms and other requirements for:
- Estate taxes,
- Gift taxes,
- Trusts,
- Exempt organizations,
- Certain types of corporations, or
- Foreign partnerships.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from IRS.gov/FormComments.
Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.
Ordering forms and publications.
Go to IRS.gov/Forms to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
Tax questions.
If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.
Background Information for Using the Tax Calendars
The following brief explanations may be helpful to you in using the tax calendars.
IRS e-services make taxes easier.
Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.
- You can e-fileyour Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Go to IRS.gov/Efile for more information.
- You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). For detailed information about using this free service, see Electronic deposit requirement
Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, go to IRS.gov/Payments.
Tax deposits.
Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Pub. 15 for the employment tax deposit rules. For the excise tax deposit rules, see Pub. 510 or the Instructions for Form 720.
Electronic deposit requirement.
You must use electronic funds transfer (EFT) to make all federal tax deposits. Generally, an EFT is made using EFTPS. If you don’t want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.
To get more information or to enroll in EFTPS, go to EFTPS.gov or call 1-800-555-4477 or 1-800-733-4829 (TTY/TDD). Additional information about EFTPS is also available in Pub. 966.
If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. For an EFTPS deposit to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date the deposit is due.
Saturday, Sunday, or legal holiday.
Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday. The term “legal holiday” means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later.
An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.
Legal holidays.
Legal holidays for 2018 are listed below.
- January 1—New Year’s Day
- January 15—Birthday of Martin Luther King, Jr.
- February 19—Washington’s Birthday
- April 16—District of Columbia Emancipation Day
- May 28—Memorial Day
- July 4—Independence Day
- September 3—Labor Day
- October 8—Columbus Day
- November 12—Veterans Day (observed)
- November 22—Thanksgiving Day
- December 25—Christmas Day
Statewide legal holidays.
A statewide legal holiday delays a due date for filing a return only if the IRS office where you’re required to file is located in that state. A statewide legal holiday doesn’t delay a due date for making a federal tax deposit.
Penalties.
Whenever possible, you should take action before the listed due date. If you’re late, you may have to pay a penalty as well as interest on any overdue taxes.
Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.
Use of private delivery services.
You can use certain private delivery services (PDSs) designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments.
Go to IRS.gov/PDS for the current list of designated PDSs. For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses.
The PDS can tell you how to get written proof of the mailing date.
PDSs can’t deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
Publication 509 – Main Content
General Tax Calendar
This tax calendar has the due dates for 2018 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer’s Tax Calendar and the Excise Tax Calendar , later.
Fiscal-year taxpayers.
If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
Fiscal-Year Taxpayers
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday, earlier.
Individuals
Form 1040.
This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040.
Estimated tax payments (Form 1040-ES).
Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
Partnerships
Form 1065.
This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.
Form 1065-B (electing large partnerships).
This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1 (Form 1065-B) by the first March 15 following the close of the partnership’s tax year. This due date for filing Schedule K-1 (Form 1065-B) applies even if the partnership requests an extension of time to file Form 1065-B. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065-B.
Corporations and S Corporations
Form 1120 (or Form 7004).
This form is due on the 15th day of the 4th month after the end of the corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year.
Form 7004 is used to request an automatic 6-month extension of time to file Form 1120. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30 will use Form 7004 to request an automatic 7-month extension of time to file Form 1120.
Form 1120S (or Form 7004).
This form is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120S.
Estimated tax payments.
Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year.
Form 2553.
This form is used to choose S corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.
Employer’s Tax Calendar
This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.
- Income tax you withhold from your employees’ wages or from nonpayroll amounts you pay out.
- Social security and Medicare taxes (FICA taxes) you withhold from your employees’ wages and the social security and Medicare taxes you must pay as an employer.
- Federal unemployment (FUTA) tax you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Pub. 15 which gives the deposit rules.
Forms you may need.
The following is a list and description of the primary employment tax forms you may need.
- Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
- Form 941, Employer’s QUARTERLY Federal Tax Return. This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren’t farm workers or household employees.
- Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees. This form is due the last day of the first calendar month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
- Form 944, Employer’s ANNUAL Federal Tax Return. This form is due the last day of the first calendar month after the calendar year ends. Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.
- Form 945, Annual Return of Withheld Federal Income Tax. This form is due the last day of the first calendar month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. A list of nonpayroll items is available in the Instructions for Form 945.
Fiscal-year taxpayers.
The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31 , later. For more information on filing these forms, go to IRS.gov/Form5500.
Extended due dates.
If you timely deposit in full the tax you’re required to report on Form 940, 941, 943, 944, or 945, you may file the return by the 10th day of the 2nd month that follows the end of the return period.
If you’re subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
Excise Tax Calendar
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Pub. 510. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Form 2290(SP).
Forms you may need.
The following is a list and description of the excise tax forms you may need.
- Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay an occupational tax on wagering. File Form 11-C if you’re in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730 below.
- Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including:
- Communications and air transportation taxes,
- Fuel taxes,
- Retail tax,
- Ship passenger tax, and
- Manufacturers taxes.
- Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month. Also, see Form 11-C above.
- Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle’s first taxable use in the tax period. The tax period begins on July 1 and ends the following June 30. You must pay the full year’s tax on all vehicles you have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form 2290.
Fiscal-year taxpayers.
The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.
Adjustments for Saturday, Sunday, or legal holidays.
Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that isn’t a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule.
- For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that isn’t a Saturday, Sunday, or legal holiday.
- Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. If the due date falls on a Sunday, the deposit is due on the following Monday. For more information, see the Instructions for Form 720.
The Excise Tax Calendar has been adjusted for all of these provisions.
Regular method taxes.
These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
