Here are some of the key tax-related deadlines affecting businesses and other employers during the second quarter of 2018. Keep in mind this list is not all-inclusive, so there may be additional deadlines that apply to you. Contact us to make sure you are meeting all applicable deadlines and to learn more about the filing requirements.
- Electronically file 2017 Form 1096, Form 1098, Form 1099 (except if an earlier deadline applies) and Form W-2G.
- If a calendar-year C corporation, file a 2017 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004), and pay any tax due. If the return is not extended, this also is the last day to make 2017 contributions to pension and profit-sharing plans.
- If a calendar-year C corporation, pay the first installment of 2018 estimated income taxes.
- Report income tax withholding and Federal Insurance Contributions Act (FICA) taxes for first quarter 2018 (Form 941), and pay any tax due. (See exception below under May 10).
- Report income tax withholding and FICA taxes for first quarter 2018 (Form 941), if you deposited on time and in full all of the associated taxes due.
- If a calendar-year C corporation, pay the second installment of 2018 estimated income taxes.