2021 Tax Calendar

14 July 2021
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2021 Tax Calendar

To help you make sure you do not miss any important 2021 deadlines, we have provided this summary of when various tax-related forms, payments, and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them.

February 1

Individuals: Filing a 2020 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 15 installment of estimated taxes.
Businesses: Providing Form 1098, Form 1099-MISC (except for those that have a February 16 deadline), Form 1099-NEC, and Form W-2G to recipients.
Employers: Providing 2020 Form W-2 to employees. Reporting income tax withholding and Federal Insurance Contributions Act (FICA) taxes for fourth quarter 2020 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.
Employers: Filing 2020 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

February 10

Individuals: Reporting January tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2020 (Form 941) and filing a 2020 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due.

February 16

Businesses: Providing Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2020.

March 1

Businesses: Filing Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline), and Form W-2G as well as transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2020. (Electronic filers can defer filing to March 31).

March 10

Individuals: Reporting February tip income of $20 or more to employers (Form 4070).

March 15

Calendar-year S corporations: Filing a 2020 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.
Calendar-year partnerships: Filing a 2020 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004).

March 31

Employers: Electronically filing 2020 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G.

April 12

Individuals: Reporting March tip income of $20 or more to employers (Form 4070).

April 15

Individuals: Filing a 2020 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868) and paying any tax due. (See June 15 for an exception for certain taxpayers).
Individuals: Paying the first installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Individuals: Making 2020 contributions to a traditional individual retirement account (IRA) or Roth IRA (even if a 2020 income tax return extension is filed).
Individuals: Making 2020 contributions to a simplified employee pension (SEP) or certain other retirement plans (unless a 2020 income tax return extension is filed).
Individuals: Filing a 2020 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892) and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.
Household employers: Filing Schedule H, if wages paid equal $2,200 or more in 2020 and Form 1040 is not required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return.
Trusts and estates: Filing an income tax return for the 2020 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to October 1 (Form 7004) and paying any income tax due.
Calendar-year corporations: Filing a 2020 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due.
Calendar-year corporations: Paying the first installment of 2021 estimated income taxes.

April 30

Employers: Reporting income tax withholding and FICA taxes for first quarter 2021 (Form 941) and paying any tax due.

May 10

Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for first quarter 2021 (Form 941), if you deposited on time and in full all of the associated taxes due.

May 17

Exempt organizations: Filing a 2020 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.
Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2020 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.

June 10

Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).

June 15

Individuals: Filing a 2020 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868) and paying any tax and interest due if you live outside the United States.
Individuals: Paying the second installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the second installment of 2021 estimated income taxes.

July 12

Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).

August 2

Employers: Reporting income tax withholding and FICA taxes for second quarter 2021 (Form 941) and paying any tax due.
Employers: Filing a 2020 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.

August 10

Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for second quarter 2021 (Form 941) if you deposited on time and in full all of the associated taxes due.

September 10

Individuals: Reporting August tip income, $20 or more, to employers (Form 4070).

September 15

Individuals: Paying the third installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the third installment of 2021 estimated income taxes.
Calendar-year S corporations: Filing a 2020 income tax return (Form 1120S) and paying any tax, interest, and penalties due if an automatic six-month extension was filed.
Calendar-year S corporations: Making contributions for 2020 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year partnerships: Filing a 2020 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed.

October 1

Trusts and estates: Filing an income tax return for the 2020 calendar year (Form 1041) and paying any tax, interest, and penalties due if an automatic five-and-a-half month extension was filed.
Employers: Establishing a Savings Incentive Match Plan for Employees (SIMPLE) or a Safe-Harbor 401(k) plan for 2020, except in certain circumstances.

October 12

Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).

October 15

Individuals: Filing a 2020 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest, and penalties due if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
Individuals: Making contributions for 2020 to certain existing retirement plans or establishing and contributing to a SEP for 2020 if an automatic six-month extension was filed.
Individuals: Filing a 2020 gift tax return (Form 709) and paying any tax, interest, and penalties due, if an automatic six-month extension was filed.
Calendar-year C corporations: Filing a 2020 income tax return (Form 1120) and paying any tax, interest, and penalties due if an automatic six-month extension was filed.
Calendar-year C corporations: Making contributions for 2020 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

November 1

Employers: Reporting income tax withholding and FICA taxes for third quarter 2021 (Form 941) and paying any tax due.

November 10

Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for third quarter 2021 (Form 941) if you deposited on time and in full all of the associated taxes due.

November 15

Exempt organizations: Filing a 2020 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) and paying any tax, interest, and penalties due if a six-month extension was previously filed.

December 10