Due Dates

Keeping Your Business on Track with 2017 Tax Calendar Due Dates

Here are the principal 2018 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 2018

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January 16, 2018. Individuals.

Make a payment of your estimated tax for 2017 if you didn’t pay your 2017 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 2017 estimated tax. However, you don’t have to make this payment if you file your 2017 return (Form 1040) and pay any tax due by Jan. 31, 2018.

January 17, 2018. Farmers and Fishermen.

Pay your estimated tax for 2017 by using Form 1040-ES or by paying by various electronic means. You can then file your 2017 income tax return (Form 1040) by Apr. 17. If you don’t make this estimated payment this time, file your 2017 return and pay any tax due by Mar. 1, 2018, to avoid an estimated tax penalty.

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January 25, 2018. Washington Businesses.

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

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January 31, 2018. All Employers.

Give your employees their copies of Form W-2 for 2017.
File Form W-3 along with Copy A of all the Form W-2s you issued for 2017.

January 31, 2018. All Businesses.

Give an annual information statement to recipients of certain payments you made during 2017. (You can use a copy of the appropriate Form 1099.)

File Form 1099-MISC if reporting non-employee compensation payments in box 7 (otherwise, by Feb. 28, 2018 if on paper, Apr. 2, 2018 if electronically).

January 31, 2018. Individuals.

File your income tax return (Form 1040) for 2017 if you didn’t pay your last installment of estimated tax by Jan. 16. Filing your return now prevents any penalty for late payment of the last installment.

 

February 2018

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February 1, 2018. Washington Employers.

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

February 1, 2018. 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, 2018. Individuals.

If you claimed exemption from income tax withholding for 2017 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, 2018. All Businesses

Give an annual information statement to recipients of certain payments (e.g., proceeds from broker and barter transactions) you made during 2017. (You can use a copy of the appropriate Form 1099.)

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February 27, 2018. Washington Businesses.

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

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February 28, 2018. All Businesses.
(Including rental property owners)

File an information return (Form 1099) with IRS for certain payments you made during 2017. 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 Apr. 2, 2018.

February 28, 2018. 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 Apr. 2, 2018.

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March 2018

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March 1, 2018. Farmers and Fishermen.

File your 2017 income tax return (Form 1040) and pay any tax due. However, you have until Apr. 17 if you paid your 2017 estimated tax by Jan. 16, 2018.

March 15, 2018. Partnerships.

File a 2017 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. 17.

March 15, 2018. Electing large partnerships.

File a 2017 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. 17.

March 15, 2018. S Corporations.

File a 2017 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, 2018. S Elections.

File Form 2553 to choose to be treated as an S corporation for calendar year 2018 and thereafter. If Form 2553 is filed late, S treatment will begin with calendar year 2019 (unless the taxpayer qualifies for late election relief).

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March 27, 2018. Washington Businesses.

If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.
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April 2018

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April 2, 2018. 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.)

April 17, 2018. Individuals.

File an income tax return for 2017 (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. 17. Then file Form 1040 or Form 1040A by Oct. 15.

Contributions to an IRA for 2017 must be made by Apr. 17. If you aren’t paying your 2018 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax by this date. Use Form 1040-ES, or pay by various electronic means.

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 April 17 of the year immediately following the calendar year being reported. The April 17 filing date may not be extended.

April 17, 2018. C Corporations.

File a 2017 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 17, 2018. Corporations.

Calendar year corporations must deposit the first installment of estimated income tax for 2018.

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April 25, 2018. Washington Businesses.

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

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May 2018

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May 1, 2018. Washington Businesses.

File Personal Property Tax Affidavit with appropriate county.

May 1, 2018. Washington Employers.

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

May 1, 2018. Washington Businesses.

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

May 1, 2018. Washington Property Owners.

Pay 1st half 2018 Real and Personal property tax to appropriate county.

May 25, 2018. Washington Businesses.

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

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June 2018

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June 15, 2018. Individuals.

Make the second installment payment of your 2018 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.

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 2017 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.

June 15, 2018. Corporations.

Calendar year corporation must deposit the second installment of estimated income tax for 2018.

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June 25, 2018. Washington Businesses.

Calendar year corporations, deposit the second installment of estimated income tax for 2018.

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

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July 2018

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July 25, 2018. Washington Businesses.

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

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July 31, 2018. 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 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 2018

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August 1, 2018. Washington Employers.

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

August 1, 2018. Washington Businesses.

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

August 25, 2018. Washington Businesses.

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

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September 2018

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September 17, 2018. Individuals.

Make the third installment payment of your 2018 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 17, 2018 Corporations.

Calendar year corporations must deposit the third installment of estimated income tax for 2018.

September 17, 2018. S Corporations.

File a 2017 calendar year income tax return (Form 1120S), and pay any tax due if you were given an automatic 6-month extension.

September 17, 2018. C Corporations.

File a 2017 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. 17 entry, above.)

September 17, 2018. Partnerships.

File a 2017 calendar year return (Form 1065) if you were given an automatic 6-month extension.

September 17, 2018. Electing Large Partnerships.

File a 2017 calendar year return (Form 1065-B) if you were given an automatic 6-month extension.

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September 25, 2018. Washington Businesses.

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

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October 2018

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October 15, 2018. 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, 2018. Washington Businesses.

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

October 31, 2018. Washington Employers.

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

October 31, 2018. Washington Businesses.

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

October 31, 2018. Washington Property Owners.

Pay 2nd half 2018 Real and Personal property tax to appropriate county.

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November 2018

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During November 2018. All Employers.

Request that employees whose withholding exemptions will be different in 2019 fill out a new Form W-4.

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November 27, 2018. Washington Businesses.

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

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December 2018

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December 17, 2018. Corporations.

Calendar year corporation must deposit the fourth installment of estimated income tax for 2018.

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December 26, 2018. Washington Businesses.

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

 

January 2019

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January 2, 2019. Washington Employers.

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

January 2, 2019. Washington Businesses.

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

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