Cross Border Tax Accountant - US Calendar

Highlights:
(Deadlines are extended to next business day when due date falls on a weekend or statutory holiday)

January 15

Deadline to pay your fourth quarter estimated payment for the prior year.
You may skip this estimated payment without penalty if you file your return and pay your balance in full by January 31.
Final deadline to file individual tax returns (with extension).

January 31

The IRS expects to start processing individual tax returns.
Deadline for employers to mail out Form W-2 to employees and for businesses to furnish Form 1099 statements reporting, among other things, non-employee compensation, bank interest, dividends, and distributions from a retirement plan.

February 15

Deadline for employees who claim exemption from withholding to file a new W-4 with their employers.
Deadline for financial institutions to mail out Form 1099-B, relating to sales of stock, bonds or mutual funds through a brokerage account, and Form 1099-S, relating to real estate transactions.

February 28

Deadline for businesses to mail Forms 1099 and 1096 with the IRS if filing on paper. If filing these forms electronically, the deadline is April 1.

March 15

Deadline for US Domestic corporation tax returns, or to request automatic 6-month extension of time to file, for corporations who use the calendar year as their tax year.
Deadline to file Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain
Foreign Gifts & Form 3520-A Annual Information Return of Foreign Trust With a U.S. Owner for calendar year trusts or to request an automatic 5-month extension of time to file.

April 15

Deadline to file individual tax returns (Form 1040, 1040A, or 1040EZ) or to request an automatic extension. Non Residents and Americans abroad have until June 15 but taxes are still due April 15.
Deadline to file estate income tax or trust income tax returns or to request an automatic 5-month extension of time to file.

June 15

2nd quarter estimated tax payment.
Deadline for US citizens living abroad to file individual tax returns and to pay any tax due. (State returns may have different deadlines).

June 30

Deadline to electronically file Report of Foreign Bank and Financial Accounts (FinCEN Form 114) This report is required if you have over $10,000 (in aggregate) held in foreign financial accounts. Extensions of time to file are not available.

September 15

October 15