USA April 2018 Federal tax deadlines for the USA


Becky

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General tax

April 2
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G:
File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28, earlier.
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 Pub. 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 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15.

Individuals:
If you’re not 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. Use Form 1040-ES. For more information, see Pub. 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’re 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 Pub. 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 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, is available to help you estimate your tax for the year.


Employers

April 2
Electronic filing of Forms W-2G:
File copies of all the Forms W-2G you issued for 2017. This due date applies only if you electronically file. Otherwise, see February 28, earlier.
The due date for giving the recipient these forms remains January 31.
For information about filing Forms W-2G electronically, see Pub. 1220.

Electronic filing of Forms 8027:
File Forms 8027 for 2017. This due date applies only if you electronically file. Otherwise, see February 28, earlier.

Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B: If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see February 28, earlier.

April 17
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 $2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040). If you’re 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 Pub. 926.

April 30

Social security, Medicare, and withheld income tax:
File Form 941 for the first quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 timely, properly, and in full, you have until May 10 to file the return.

Federal unemployment tax:
Deposit the tax owed through March if more than $500.


Excise

April 2
Wagering tax:
File Form 730 and pay the tax on wagers accepted during February.

Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in February.

April 11
Communications and air transportation taxes under the alternative method:
Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.

April 13
Regular method taxes:
Deposit the tax for the last 16 days of March.

April 25
Communications and air transportation taxes under the alternative method:
Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.

April 27
Regular method taxes:
Deposit the tax for the first 15 days of April.

April 30
Form 720 taxes:
File Form 720 for the first quarter of 2018.

Wagering tax: File Form 730 and pay the tax on wagers accepted during March.

Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in March.


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The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for April 2018. Care should be taken to ensure all deadlines are correctly adhered to.
 
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