3RD QUARTER 2018

3rd Quarter: Tax Due Dates, July – September 2018

  • July 4 — Everyone

    Federal Holiday (Independence Day) Details

  • July 10 — Employees who work for tips

    If you received $20 or more in tips during June, report them to your employer Details

  • July 15 — Social security, Medicare, and withheld income tax

    If the monthly deposit rule applies, deposit the tax for payments in June.

  • July 31 — 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.

  • August 1 — 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.

  • August 1 — Federal unemployment tax

    Deposit the tax owed through 06-if more than $500.

  • August 1 — All employers

    If you maintain an employee benefit plan, such as a pension, profitsharing, 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.

  • August 10 — Employees who work for tips

    If you received $20 or more in tips during July, report them to your employer Details

  • August 10 — 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.

  • August 15 — Social security, Medicare, and withheld income tax

    If the monthly deposit rule applies, deposit the tax for payments in July.

  • September 5 — Everyone

    Federal Holiday (Labor Day) Details

  • September 10 — Employees who work for tips

    If you received $20 or more in tips during August, report them to your employer Details

  • September 15 — 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 Details

  • September 15 — 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 Details

  • September 15 — Partnerships

    File a 2017 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension Details

  • September 15 — Corporations

    Deposit the third installment of estimated income tax for 2017 Details

  • September 15 — Social security, Medicare, and withheld income tax

    If the monthly deposit rule applies, deposit the tax for payments in August.