1st Quarter 2018 Due Dates

due dates

January 15:

  • Individuals: Fourth quarter 2017 estimated tax payments are due (final Installment).

January 31:
Employers:

  • Give your employees their copies of Form W-2 for 2017. File Form W-3 with Copy A of all Forms W-2, regardless of whether you file these forms by paper or electronically. The SSA encourages all employers to e-file. Don’t e-file the same returns which were paper filed.
  • File Form 941 for 4th quarter 2017, or annual Form 944. File Form 940 for 2017.
  • File Form 1096 with Copy A of Forms 1099-MISC reporting non-employee compensation payments in Box 7 only.
  • As a part of the employer reporting requirements under the Affordable Care Act, you may need to give your employees copies of Form 1095-B (Health Insurance Coverage Statement) and/or Form 1095-C (Employee Statement) for 2017. If you’re unsure of your reporting requirements for these forms, please contact us.

Businesses: Distribute Form 1099 to recipients for 2017.

February 28:

  • Employers who paper file: File Form 1096 with Copy A of all Forms 1099, except for any 1099-MISC reporting nonemployee compensation payments in Box 7. As a part of the reporting requirements under the Affordable Care Act, you may need to file Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS. If you’re unsure of your reporting requirements for these forms, please contact us.
  • Large food or beverage establishments who paper file: File Form 8027 to report 2017 tip income, reported tips, and allocated tips.

March 15:

  • Calendar-Year S Corporations: 2017 Form 1120S due or file Form 7004 for an automatic six-month extension. Provide shareholders with copy of Schedule K-1.
  • Partnerships: 2017 Form 1065 due or file Form 7004 for automatic six-month extension. Provide partners with copy of Schedule K-1.
  • C Corporations & LLCs: File Form 2553 to choose to be treated as an S corporation beginning on January 1, 2018.

April 2:

  • Employers who e-file: E-file Form 1096 with Copy A of all Forms 1099, except any 1099-MISC reporting non-employee compensation payments in Box 7. As a part of the employer reporting requirements under the Affordable Care Act, you may need to e-file 2017 Forms 1094-B, 1095-B, 1094-C, and 1095-C. If you’re unsure of your reporting requirements for these forms, please contact us.
  • Large food/beverage establishments who e-file: E-file Form 8027 to report 2017 tip income, reported tips, and allocated tips.
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