Due Dates

Keeping Your Business on Track with 2017 Tax Calendar Due Dates

Here are the principal 2017 tax due dates. The effect of Saturdays, Sundays, and federal (but not State) holidays has been taken into account. There may be due dates not listed here, that apply specifically to your situation. Please double check with Hawthorne & Co. to ensure that your tax needs are taken care of.

Click on the name of the month to jump ahead to the due dates for that month.

January 2017

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January 17, 2017. Individuals.

Make a payment of your estimated tax for 2016 if you didn’t pay your 2016 income tax through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES, or pay by various electronic means. This is the final installment date for 2016 estimated tax. However, you don’t have to make this payment if you file your 2016 return (Form 1040) and pay any tax due by Jan. 31, 2017.

January 17, 2017. Farmers and Fishermen.

Pay your estimated tax for 2016 by using Form 1040-ES or by paying by various electronic means. You can then file your 2016 income tax return (Form 1040) by Apr. 18. If you don’t make this estimated payment this time, file your 2016 return and pay any tax due by Mar. 1, 2017, to avoid an estimated tax penalty.

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January 25, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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January 31, 2017. All Employers.

Give your employees their copies of Form W-2 for 2016.
File Form W-3 along with Copy A of all the Form W-2s you issued for 2016.

January 31, 2017. All Businesses.

Give an annual information statement to recipients of certain payments you made during 2016. (You can use a copy of the appropriate Form 1099.)

File Form 1099-MISC if reporting nonemployee compensation payments in box 7 (otherwise, by Feb. 28, 2017 if on paper, Mar. 31, 2017 if electronically).

January 31, 2017. Individuals.

File your income tax return (Form 1040) for 2016 if you didn’t pay your last installment of estimated tax by Jan. 17. Filing your return now prevents any penalty for late payment of the last installment.

 

February 2017

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February 1, 2017. Washington Employers.

File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

February 1, 2017. Washington Businesses.

If on Quarterly or Annual filing status, file and pay your Washington State Combined Excise Tax Return.

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February 15, 2017. Individuals.

If you claimed exemption from income tax withholding for 2016 on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

February 15, 2017. All Businesses

Give an annual information statement to recipients of certain payments (e.g., proceeds from broker and barter transactions) you made during 2016. (You can use a copy of the appropriate Form 1099.)

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February 27, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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February 28, 2017. All Businesses.
(Including rental property owners)

File an information return (Form 1099) with IRS for certain payments you made during 2016. There are different versions of Form 1099 for different types of payments. Use a separate Form 1096 to summarize and transmit each separate version. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is Mar. 31, 2017.

February 28, 2017. Large Food and
Beverage Establishment Employers.

File Form 8027 to report tip income and allocated tips. Use Form 8027-T to summarize and transmit Form 8027 if you have more than one establishment. The due date for electronic filers is Mar. 31, 2017.

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March 2017

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March 1, 2017. Farmers and Fishermen.

File your 2016 income tax return (Form 1040) and pay any tax due. However, you have until Apr. 18 if you paid your 2016 estimated tax by Jan. 17, 2017.

March 15, 2017. Partnerships.

File a 2016 calendar year return (Form 1065), and provide each partner with a copy of Schedule K-1. If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by Sept. 15.

March 15, 2017. S Corporations.

File a 2016 calendar year income tax return (Form 1120S ), pay any tax still due, and provide each shareholder with a copy of Schedule K-1. If you want an automatic 6-month extension, file Form 7004 and deposit what you estimate you owe.

March 15, 2017. S Elections.

File Form 2553 to choose to be treated as an S corporation for calendar year 2017 and thereafter. If Form 2553 is filed late, S treatment will begin with calendar year 2018 (unless the taxpayer qualifies for late election relief).

March 15, 2017. Electing Large Partnerships.

File a 2016 calendar year return (Form 1065-B), and provide each partner with a copy of Schedule K-1 of Form 1065-B. If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065-B by Sept. 15.

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March 27, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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March 31, 2017. Electronic Filers of Information Returns.

Electronically file those information returns listed under Feb. 28 above (e.g., Form 1099s, Form W-2s, etc.). (Feb. 28 is the due date for non-electronic filers.)

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April 2017

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April 18, 2017. Individuals.

File an income tax return for 2016 (Form 1040, Form 1040A, or Form 1040EZ), and pay any tax due. Taxpayers who can’t make payments should request (on Form 9465) an agreement to pay in installments. If you want an automatic 6-month extension to file, file Form 4868 or make an electronic payment by Apr. 18. Then file Form 1040 or Form 1040A by Oct. 16.

Contributions to an IRA for 2016 must be made by Apr. 18.

If you aren’t paying your 2017 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2017 estimated tax by this date. Use Form 1040-ES, or pay by various electronic means.

April 18, 2017. C Corporations.

File a 2016 calendar year income tax return (Form 1120), and pay any tax still due. If you want an automatic extension (5 months for C corporations with tax years ending on Dec. 31; 7 months for C corporations with tax years ending on June 30; 6 months for all others), file Form 7004 and deposit what you estimate you owe.

April 18, 2017. Corporations.

Calendar year corporations must deposit the first installment of estimated income tax for 2017.

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April 25, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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May 2017

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May 1, 2017. Washington Businesses.

File Personal Property Tax Affidavit with appropriate county.

May 1, 2017. Washington employers.

File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

May 1, 2017. Washington Businesses.

If on quarterly filing status, file and pay your Washington State Combined Excise Tax Return.

May 1, 2017. Washington Property Owners.

Pay 1st half 2017 Real and Personal property tax to appropriate county.

May 25, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

January February March April May June July August September October November December

 

June 2017

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June 15, 2017. Individuals.

If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file your 2016 Form 1040 and pay any tax, interest and penalties due. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline.

Make the second installment payment of your 2017 estimated tax, if you aren’t paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES, or pay by various electronic means.

June 15, 2017. Corporations.

Calendar year corporations, deposit the second installment of estimated income tax for 2017.

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June 25, 2017. Washington Businesses.

Calendar year corporations, deposit the second installment of estimated income tax for 2017.

If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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June 30, 2017. Individuals.

Individuals—File FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report a financial interest in or signature authority over a foreign financial account. A United States person that has a financial interest or signature authority over a foreign financial account must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The FBAR Form 114 must be received by the Dept of Treasury on or before June 30 of the year immediately following the calendar year being reported. The June 30 filing date may not be extended.

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July 2017

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July 25, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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July 31, 2017. All Employers.

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or Form 5500-EZ for calendar year 2016. 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 2017

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August 1, 2017. Washington Employers.

File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

August 1, 2017. Washington Businesses.

If on quarterly filing status, file and pay your Washington State Combined Excise Tax Return.

August 25, 2017. Washington Businesses.

If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.
January February March April May June July August September October November December

 

September 2017

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September 15, 2017. Individuals.

Make the third installment payment of your 2017 estimated tax, if you aren’t paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES, or pay by various electronic means.

September 15, 2017 Corporations.

Calendar year corporations, deposit the third installment of estimated income tax for 2016.

September 15, 2017. S Corporations.

Calendar year corporations must deposit the third installment of estimated income tax for 2017.

September 15, 2017. C Corporations.

File a 2016 calendar year income tax return (Form 1120), and pay any tax due if you were given an automatic 5-month extension. (Different extended due dates apply for non-calendar-year C corporations-see Apr. 18 entry, above.)

September 15, 2017. Partnerships.

File a 2016 calendar year return (Form 1065) if you were given an automatic 6-month extension.

September 15, 2017. Electing Large Partnerships.

File a 2016 calendar year return (Form 1065-B) if you were given an automatic 6-month extension.

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September 25, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

January February March April May June July August September October November December

 

October 2017

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October 16, 2017. Individuals.

If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040 and pay any tax, interest, and penalties due.

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October 25, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

October 31, 2017. Washington Employers.

File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

October 31, 2017. Washington Businesses.

If on quarterly filing status, file and pay your Washington State Combined Excise Tax Return.

October 31, 2017. Washington Property Owners.

Pay 2nd half 2017 Real and Personal Property Tax to appropriate county.

January February March April May June July August September October November December

 

November 2017

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During November 2017. All Employers.

Request that employees whose withholding exemptions will be different in 2018 fill out a new Form W-4.

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November 27, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

January February March April May June July August September October November December

 

December 2017

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December 15, 2017. Corporations.

Calendar year corporations, deposit the fourth installment of estimated income tax for 2017.

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December 26, 2017. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

 

January 2018

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January 2, 2018. Washington Employers.

File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

January 2, 2018. Washington Businesses.

If on monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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