January 10

Employees who work for tips and received $20 or more in tips during December must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

January 15

Make a payment of your estimated tax for the last quarter of previous year if you did not pay enough income tax through withholding (see page 302). Use Form 1040-ES. You don’t have to make this payment if you file your current tax return (Form 1040) and pay any tax due by January 31.

Farmers and fisherman must pay estimated tax  using Form 1040-ES. You have until April 15 to file your previous year income tax return on Form 1040. If you don’t pay your estimated tax by this date, you must file your previous tax year return and pay any tax due by March 1, of current year to avoid an estimated tax penalty.

January 31

File your income tax return (Form 1040) for previous year if you didn’t pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment.

All employers: Give copies B, C, and 2 of Form W-2 for previous year to each employee, including household employees.

All businesses: Give annual information statements to recipients of payments you made during previous year, on the appropriate version of Form 1099 or other information return. Payments that
must be included are:

• compensation for independent contractors
• dividends and other corporate distributions
• interest
• amounts paid in real estate transactions
• rent
• royalties
• amounts paid in broker and barter exchange transactions
• payments of Indian gaming profits to tribal members
• payments to attorneys
• profit-sharing distributions
• retirement plan distributions
• original issue discount
• prizes and awards
• medical and health care payments
• debt cancellation
• cash payments over $10,000

February 11

Employees who work for tips and received $20 or more in tips during January must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

February 28

Businesses must file information returns (Form 1099) with the IRS for certain payments you made during previous year, as described under January 31. Use a separate Form 1096 to summarize and transmit the forms for each type of payment.

If you file Forms 1098, 1099 or W-2G electronically (not by magnetic media), your due date for filing them will be extended to April 1, of current year.

February 28

Employers must file copy A of all W-2 forms and one W-3 transmittal form with the Social Security Administration. If you file electronically, your due date is extended to April 1.

March 1

Farmers and fishermen must file their previous year income tax return (Form 1040) to avoid an underpayment penalty if they owe estimated tax. However, they have until April 15 to file if they paid their previous year estimated tax by January 15,  of current year.

March 11

Employees who work for tips and received $20 or more in tips during February must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

SECOND QUARTER

April 1

If you file Forms 1098, 1099, W-2 or W-2G electronically, this is the due date for filing them with the IRS. The due date for giving the payment recipient a copy of the form is still January 31.

April 10

Employees who work for tips and received $20 or more in tips during March must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

April 15

File an income tax return for 2001 (Form 1040EZ, 1040A, or 1040) and pay any tax due. If you want an automatic 4-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. Then file your tax form by August 15. If you need an additional 2 month extension, file Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return, as soon as possible so the IRS can respond before August 15.

If you paid cash wages of $1,300 or more in previous year to a household worker, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment FUTA tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of previous or current year to household employees. Also report any income tax you withheld for your household employees.

Pay the first installment of estimated tax, using Form 1040-ES.

May 10

Employees who work for tips and received $20 or more in tips during April must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

June 10

Employees who work for tips and received $20 or more in tips during May must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

June 17

Make your second installment of quarterly estimated income tax on Form 1040-ES.

If you are a U.S. citizen or resident alien living, working, or on military duty outside the U.S. or Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.

THIRD QUARTER

July 10

Employees who work for tips and received $20 or more in tips during June must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

August 12

Employees who work for tips and received $20 or more in tips during July must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

August 15

If you have an automatic 4-month extension to file your income tax return for previous year, file Form 1040EZ, 1040A, or 1040 and pay any tax, interest, and penalties due. If you need additional time to file, file Form 2688.

September 10

Employees who work for tips and received $20 or more in tips during August must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

September 16

Third payment of quarterly estimated tax is due, on Form 1040-ES.

FOURTH QUARTER

October 10

Employees who work for tips and received $20 or more in tips during September must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

October 15

File a previous year income tax return and pay any tax due if you were given an additional 2-month extension.

November 12

Employees who work for tips and received $20 or more in tips during October must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

December 10

Employees who work for tips and received $20 or more in tips during November must report them to their employers. Form 4070, Employee’s Report of Tips to Employer, can be used.

FISCAL YEAR TAXPAYERS

If you are using a fiscal year as your tax accounting period, Form 1040 is due on the 15th day of the fourth month after the end of your tax year. Estimated tax payment are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the first month after the end of your tax year.