January 10 Employees who work for tips: If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

January 16 Individuals: Make a payment of your estimated tax for 2017 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES, Estimated Tax for Individuals. This is the final installment date for 2015 estimated tax payments. However, you do not have to make this payment if you file your 2015 return (Form 1040) and pay any tax due by January 31, 2018.

Farmers and fishermen: Pay your estimated tax for 2017 using Form 1040-ES. You have until April 17 to file your 2017 income tax return (Form 1040). If you do not pay your estimated tax by January 16, you must file your 2017 return and pay any tax due by March 1, 2018, to avoid an estimated tax penalty.

January 31 Individuals who must make estimated tax payments: If you did not pay your last installment of estimated tax by January 16, you may choose (but are not required) to file your income tax return (Form 1040) for 2017 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 17.

All businesses: Give annual information statements to recipients of certain payments you made during 2017. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following:

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
• Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distribu-tions.
• Interest.
• Rent.
• Royalties.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

Payers of nonemployee compensation. File Form 1099-MISC for nonemployee compensation paid in 2017.

February 12 Employees who work for tips: If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 15 Individuals: If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All businesses: Give annual information statements to recipients of certain payments you made during 2017. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

This due date applies only to the following types of payments.

• All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
• All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
• Substitute payments reported in box 8 or gross proceeds paid to an attorney re-ported in box 14 of Form 1099-MISC, Miscellaneous Income.

February 28 All businesses: File information returns (for example, Forms 1099) for certain payments you made during 2017. These payments are described under January 31. However, Form 1099-MISC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms generally remains January 31.

March 1 Farmers and fishermen: File your 2017 income tax return (Form 1040) and pay any tax due. However, you have until April 17 to file if you paid your 2017 estimated tax by January 16, 2018.

March 12 Employees who work for tips: If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 15 Partnerships: File a 2017 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 by September 17.

S corporations: File a 2017 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporation election: File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019.

Electing large partnerships: Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

April 2 Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms generally remains January 31 . For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication 1220.

April 10 Employees who work for tips: If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 17 Individuals: File a 2017 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15. If you are not paying your 2018 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

Household employers: If you paid cash wages of $2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

Corporations: File a 2017 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe in taxes.

Corporations: Deposit the first installment of estimated income tax for 2018. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.

May 10 Employees who work for tips: If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

June 11 Employees who work for tips: If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

June 15 Individuals: If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 17. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 by October 15. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.

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 second installment date for estimated tax in 2018. For more information, see Publication 505.

Corporations: Deposit the second installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

July 10 Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

August 10 Employees who work for tips: If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

September 10 Employees who work for tips: If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 17 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 date for estimated tax in 2018. For more information, see Publication 505.

Partnerships: File a 2017 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise see March 15, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or a substitute Schedule K-1.

S corporations: File a 2017 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see March 15, earlier. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Electing large partnerships: File a 2017 calendar year return (Form 1065-B). If required, provide each partner with an amended copy of of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1. This due date applies only if you timely requested a 6-month extension of time to file the return. Otherwise, see March 15, earlier.

Corporations: Deposit the third installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

October 10 Employees who work for tips: If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 15 Individuals: If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Corporations: File a 2017 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 17, earlier.

November 13 Employees who work for tips: If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

December 10 Employees who work for tips: If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 17 Corporations: Deposit the fourth installment of estimated income tax for 2018. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.