Each date shown below is the last day for filing the return or making the payment of tax indicated.
For income tax returns, the due dates apply to calendar-year taxpayers only. Employment tax due dates are determined on a calendar-year basis for all taxpayers.
If any statutory due date falls on a Saturday, Sunday, or legal holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or legal holiday (national, District of Columbia, or statewide in the state where the return is to be filed).
Full IRS 2021 Tax Filing Publication
| JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC |
JANUARY
January 11
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.
January 15
Individuals. Make a payment of your estimated tax for 2020 if you didn’t pay your income tax for the year through withholding (or didn’t pay enough tax that way). Use Form 1040-ES. This is the final installment date for 2020 estimated tax payments. However, you don’t have to make this payment if you file your 2020 return (Form 1040 or Form 1040-SR) and pay any tax due by January 31, 2021.
Farmers and fishermen. Pay your estimated tax for 2020 using Form 1040-ES. You have until April 15 to file your 2020 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 15, you must file your 2020 return and pay any tax due by March 1, 2021, to avoid an estimated tax penalty.
FEBRUARY
February 1
Individuals who must make estimated tax payments. If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2020 by February 1. Filing your return and paying any tax due by February 1 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by February 1, file and pay your tax by April 15.
All businesses. Give annual information statements to recipients of certain payments you made during 2020. 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.
Payers of nonemployee compensation. File Form 1099-MISC for nonemployee compensation paid in 2020.
February 10
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 16
Individuals. If you claimed exemption from income tax withholding last year 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.
All businesses. Give annual information statements to recipients of certain payments you made during 2020. 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.
- All payments reported on Form 1099-S.
- Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.
MARCH
March 1
All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2020.
However, Form 1099-NEC reporting nonemployee compensation must be filed by February 1. There are different forms for different types of payments. Use a separate Form 1096 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 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 1.
March 2
Farmers and fishermen. File your 2020 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, you have until April 15 to file if you paid your 2020 estimated tax by January 15, 2021.
March 10
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 2020 calendar year 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 (Form 1065). To request an automatic six-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 15.
S corporations. File a 2020 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S).
To request an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by September 15.
S corporation election. File Form 2553 to elect to be treated as an S Corporation beginning with the calendar year 2021. If Form 2553 is filed late, S corporation treatment will begin with the calendar year 2022.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
March 31
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise see March 1.
The due date for giving the recipient these forms generally remains February 1. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.
APRIL
April 12
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 15
Corporations. Deposit the first installment of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. File a 2020 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
Household employers. If you paid cash wages of $2,200 or more in 2020 to a household employee, you must file Schedule H (Form 1040 or 1040-SR). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040 or 1040-SR) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
MAY
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.
May 17
Individuals. File a 2020 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic six-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15.
Individuals. If you’re not paying your 2021 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2021 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
JUNE
June 10
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’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain four additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15.
However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax Guide.
Individuals. Make a payment of your 2021 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2021. For more information, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
JULY
July 12
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.
July 15
If the monthly deposit rule applies, employers must deposit the tax for payments in June for Social Security, Medicare, withheld income tax and non-payroll withholding.
AUGUST
August 2
The second quarter Form 941 (“Employer’s Quarterly Federal Tax Return”) is due today. (If your tax liability is less than 2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.
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.
August 16
If the monthly deposit rule applies, employers must deposit the tax for payments in July for Social Security, Medicare, withheld income tax and non-payroll withholding.
SEPTEMBER
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 15
Individuals. Make a payment of your 2021 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2021. For more information, see Pub. 505.
Partnerships. File a 2020 calendar year return (Form 1065). This due date applies only if you timely requested an automatic six-month extension. Otherwise, see March 15. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).
S corporations. File a 2020 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic six-month extension of time to file the return. Otherwise, see March 15. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S).
Corporations. Deposit the third installment of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
September 30
Calendar-year trusts and estates on extension must file their 2020 Form 1041.
OCTOBER
October 12
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 six-month extension to file your income tax return for 2020, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
Corporations. File a 2020 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 six-month extension. Otherwise, see April 15.
Personal federal income tax returns for 2020 that received an automatic extension must be filed today and any tax, interest and penalties due must be paid.
- The Financial Crimes Enforcement Network (FinCEN) Report 114 “Report of Foreign Bank and Financial Accounts” (FBAR) must be filed by today, if not filed already, for offshore bank account reporting. (This report received an automatic extension to today if not filed by the original due date of May 15th.)
- If an extension was obtained, calendar-year C corporations should file their 2020 Form 1120 by this date.
- If the monthly deposit rule applies, employers must deposit the tax for payments in September for Social Security, Medicare, withheld income tax and nonpayroll withholding.
NOVEMBER
November 1
The third quarter Form 941 (“Employer’s Quarterly Federal Tax Return”) is due today, and any undeposited tax must be deposited. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.
November 10
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.
November 15
If the monthly deposit rule applies, employers must deposit the tax for payments in October for Social Security, Medicare, withheld income tax and nonpayroll withholding.
- If an extension was obtained, calendar-year tax-exempt organizations should file their 2020 returns by this date.
DECEMBER
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 15
Corporations. Deposit the fourth installment of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Calendar-year corporations must deposit the fourth installment of estimated income tax for 2021.
- If the monthly deposit rule applies, employers must deposit the tax for payments in November for Social Security, Medicare, withheld income tax and nonpayroll withholding.
Disclaimer: The dates on this page are to be used as a guide. It is your responsibility to comply with all tax filing deadlines.