INSIGHTS
U.S. Individual Tax Calendar
Note: If any date lands on a weekend or holiday, the filing deadline is moved to the following business day.
| Due Date | Return/Period Covered | File With | Due Date if Extension Filed |
|---|---|---|---|
| Jan. 15 | 1040-ES Individual 4th estimated tax payment | IRS | |
| 1041-ES Estates and Trusts 4th estimated tax payment | IRS | ||
| Mar. 1 | 1040 Individual return – Farmers & Fishermen | IRS | |
| April 15 | 1040 Individual return | IRS | Oct. 15 |
| 1041 Estates and Trusts return | IRS | Sept. 30 | |
| 1040NR Nonresident Alien return | IRS | Oct. 15 | |
| 1040-ES Individual 1st estimated tax payment | IRS | ||
| 1041-ES Estates and Trusts 1st estimated tax payment | IRS | ||
| 709 Gift and Generation Skipping Transfer return | IRS | Oct. 15 | |
| FinCEN Form 114 Foreign Bank Account Reporting (FBAR) | IRS | Oct. 15 | |
| Contributions to qualified retirement plans for self-employed individuals | N/A | Oct. 15 | |
| Contributions to an IRA for the previous tax year | N/A | ||
| April 30 | First half property tax payment | County | |
| June 15 | 1040 Expatriate and Nonresident (No W-2) | IRS | Oct. 15 |
| 1040-ES Individual 2nd estimated tax payment | IRS | ||
| 1040-ES Nonresident (No W-2) 1st and 2nd estimated tax payment | IRS | ||
| 1041-ES Estates and Trusts 2nd estimated tax payment | IRS | ||
| Sept. 15 | 1040-ES Individual 3rd estimated tax payment | IRS | |
| 1041-ES Estates and Trusts 3rd estimated tax payment | IRS | ||
| Oct. 31 | Second half property tax payment | County |