2021 Tax Calendar – Tax

February 1

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 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.

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).

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 IRA or Roth IRA (even if a 2020 income tax return
extension is filed).

Individuals: Making 2020 contributions to a 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 C 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.

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 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.

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.

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 SIMPLE or a
Safe-Harbor 401(k) plan for 2020, except in certain
circumstances.

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.