Important Tax Related Filing Dates for 2019

Depending on what tax related documents you need to file, here are several key tax dates to pay attention to over the course of 2019. If you care for additional detail, visit the IRS Federal Tax Calendar or give our tax team a call (Jim Hamilton – 847.441.8800). We would be happy to walk you through it.

January 31, 2019
Form W2: File with IRS and employees

Form 1099-MISC: Form 1099-MISC filing with IRS

March 15, 2019
Form 1120S: S Corporations (calendar year) – filing a 2018 income tax return, a six‐month extension, and paying tax due.

Form 1065 or 1065‐B: Partnerships (calendar year) – filing a 2018 income tax return or requesting a six‐month extension.

April 15, 2019
Form 1040, Form 1040A or Form 1040EZ: Individuals – filing a 2018 income tax return, a six‐month extension, and paying tax due. (Some exceptions for individuals living outside of the U.S.)

1st Installment: Individuals – paying the first installment for 2019 estimated taxes (for those not paying through withholding).

Roth IRA or IRA: Individuals – making 2018 contributions (even in the case of filing a 2018 tax return extension).

SEP or Retirement Account: Individuals – making 2018 contributions (unless a 2018 income tax extension is filed).

Form 709: Individuals – filing a 2018 gift tax return, a six‐month extension, and paying tax due.

Schedule H (Form 1040): Household Employers – If wages paid to employee equal $2,000 or more in 2018 and Form 1040 is not required to be filed. For those filing Form 1040, Schedule H is submitted with the return.

Form 1041: Trusts and Estates – filing a 2018 income tax return, a five‐and‐a‐half month extension, and paying tax due.

Form 1120: C Corporations (calendar year) – filing a 2018 income tax return, a six‐month extension, and paying tax due.

1st Installment: C Corporations (calendar year) – paying the first installment for 2019 estimated taxes.

April 30, 2019
Form 941: Employers – reporting income tax withholding and FICA taxes for 1st Quarter 2019 and paying tax due.

May 15, 2019
Form 990, Form 990‐EZ, Form 990‐PF: Exempt Organizations (calendar year) – filing a 2018 income tax return, a six‐month extension, and paying tax due.

Form 990‐N: Small Exempt Organizations (receipts $50,000 or less) – filing a 2018 e‐postcard, if not filing Form 990 or Form 990‐EZ.

June 17, 2019
Form 1040 (living outside of U.S.): Individuals – filing a 2018 income tax return, a four‐month extension, and paying tax and interest due.

2nd Installment: Individuals – paying the second installment for 2019 estimated taxes (for those not paying through withholding).

2nd Installment: C Corporations (calendar year) – paying the second installment for 2019 estimated taxes.

June 30, 2019
Form AG990-IL: The Illinois Charitable Organization Annual Report Form for non-profits is due.

July 31, 2019
Form 941: Employers – reporting income tax withholding and FICA taxes for 2nd Quarter 2018 and paying tax due.

Form 5500 or 5500‐EZ: Employers – filing a 2018 calendar year retirement plan report or requesting an extension

September 16, 2019
3rd Installment: Individuals – Paying the third installment for 2019 estimated taxes (for those not paying through withholding).

3rd Installment: C Corporations (calendar year) – paying the third installment for 2019 estimated taxes.

Form 1120S: S Corporations (calendar year) – filing a 2018 income tax return (if a six‐month extension was requested), and paying taxes, penalties and interest due.

Retirement Contributions: S Corporations (calendar year) – final opportunity for making 2018 contribution to certain employer sponsored retirement plans. This payment must occur on your actual filing date or earlier.

Form 1065 or 1065‐B: Partnerships (calendar year) – filing a 2018 income tax return (if a six‐month extension was filed).

September 30, 2019
Form 1041: Trusts and Estates – filing a 2018 income tax return, (if a five‐and‐a‐half‐month extension was requested), and paying taxes, penalties and interest due.

October 1, 2019
SIMPLE or Safe‐Harbor 401(k): Employers – establishing a SIMPLE or Safe‐Harbor 401(k) plan for 2018 (except in certain circumstances).

October 15, 2019
Form 1040, Form 1040A or Form 1040EZ: Individuals – filing a 2018 income tax return (if a six‐month extension was filed), and paying taxes, penalties and interest due or a four‐month extension for individuals living outside of the U.S.)

SEP or Retirement Account: Individuals – making 2018 contributions (if a six‐month extension was filed).

Form 709: Individuals – filing a 2018 gift tax return (if a six‐month extension was filed), and paying taxes, penalties and interest due.

Form 1120: C Corporations (calendar year) – filing a 2018 income tax return, (if a six‐month extension was filed), and paying taxes, penalties and interest due.

Retirement Contributions: C Corporations (calendar year) – final date for making 2018 contribution (if a six‐month extension was filed) to certain employer sponsored retirement plans. The contribution needs to occur on the actual filing date or earlier.

October 31, 2019
Form 941: Employers – reporting income tax withholding and FICA taxes for 3rd Quarter 2018 and paying tax due.

November 1, 2019
It’s time to review and finalize and year-end tax moves. Give our tax team a call if you have any questions or concerns.

November 15, 2019
Form 990, Form 990‐EZ, Form 990‐PF: Exempt Organizations (calendar year) – filing a 2018 income tax return (if a six‐month extension was filed), and paying taxes, penalties and interest due.

December 16, 2019
4th Installment: C Corporations (calendar year) – paying the fourth installment for 2018 estimated taxes.

December 31, 2019
Establishing Retirement Plan: Employers – establishing a retirement plan for 2018 (excluding SIMPLE, Safe‐Harbor 401(k) or SEP).