Second Quarter Tax Deadlines for Businesses and Other Employers
Here are some of the key tax-related deadlines affecting businesses and other employers during the second quarter of 2018. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.
Electronically file 2017 Form 1096, Form 1098, Form 1099 (except if an earlier deadline applies) and Form W-2G.
If a calendar-year C corporation, file a 2017 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004), and pay any tax due. If the return isn’t extended, this is also the last day to make 2017 contributions to pension and profit-sharing plans.
If a calendar-year C corporation, pay the first installment of 2018 estimated income taxes.
This is also a key individual tax deadline
Deadline to file individual tax returns (Form 1040, 1040A, or 1040EZ) for the year 2016 or to request an Automatic Extension (Form 4868). An extension provides an extra six months to file your return. Taxpayers who can't make payments should request (on Form 9465) an agreement to pay in installments. Extended returns will be due October 15.
Deadline to file estate income tax or trust income tax returns (Form 1041) or to request an automatic 5-month extension (due September 30) of time to file (Form 7004).
Report income tax withholding and FICA taxes for first quarter 2018 (Form 941), and pay any tax due. (See exception below under “May 10.”)
Report income tax withholding and FICA taxes for first quarter 2018 (Form 941), if you deposited on time and in full all of the associated taxes due.
Deadline for nonprofit organizations to file information returns (Form 990) for the year 2017.
NOTE: The IRS will automatically grant a 6-month extension for 990 filings, upon timely submission of such request. Accordingly, for organizations with a calendar fiscal year that seek such extension by the initial due date of May 15, their filing deadline will effectively change to November 15.
If a calendar-year C corporation, pay the second installment of 2018 estimated income taxes.