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Publication 509 Cat. No. 15013X Contents

Introduction ...... 2 Department of the Calendars Background Information for Using Treasury the Tax Calendars ...... 2 Internal Revenue General Tax Calendar ...... 3 Service First Quarter ...... 3 For use in Second Quarter ...... 4 2021 Third Quarter ...... 4 Fourth Quarter ...... 5

Employer's Tax Calendar ...... 5 First Quarter ...... 6 Second Quarter ...... 7 Third Quarter ...... 7 Fourth Quarter ...... 8

Excise Tax Calendar ...... 8 First Quarter ...... 8 Second Quarter ...... 9 Third Quarter ...... 9 Fourth Quarter ...... 10

How To Get Tax Help ...... 12

Future Developments For the latest information about developments related to Pub. 509, such as legislation enacted after it was published, go to IRS.gov/Pub509.

What’s New Payment of deferred employer share of so- cial security tax from 2020. If the employer deferred paying the employer share of social security tax in 2020, pay 50% of the employer share of social security tax by 3, 2022 and the remainder by , 2023. Any payments or deposits you make before January 3, 2022, are first applied against the first 50% of the deferred employer share of social security tax, and then applied against the remainder of your deferred payments. Payment of deferred employee share of so- cial security tax from 2020. If the employer deferred withholding and payment of the em- ployee share of social security tax or the rail- road retirement tax equivalent on certain em- ployee wages and compensation between 1, 2020, and 31, 2020, withhold and pay those no later than Jan- uary 3, 2022. Extended due dates for furnishing 2020 Forms 1095-B and 1095-C. The due dates for providing certain information returns related to health insurance coverage has been extended. The due date for providing the 2020 Form 1095-B and 2020 Form 1095-C has been ex- tended from 1, 2021 to 2, 2021. Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Korean (한국어) New Form 1099-NEC. Form 1099-NEC, Non- • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) employee Compensation, is used beginning • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) with tax year 2020 to report nonemployee com- pensation.

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What are the advantages of using a tax cal- Although we can’t respond individually to endar? The following are advantages of using each comment received, we do appreciate your Reminders a calendar. feedback and will consider your comments and Form 1040-SR. Form 1040-SR, U.S. Tax Re- • You don't have to figure the due dates suggestions as we revise our tax forms, instruc- turn for Seniors, is a tax return for senior citi- yourself. tions, and publications. Do not send tax ques- zens. Form 1040-SR is available to you if you • You can file or pay timely and avoid penal- tions, tax returns, or payments to the above ad- were born before , 1956. The form ties. dress. generally mirrors Form 1040. • You don't have to adjust the due dates for Saturdays, Sundays, and legal holidays. Tax Questions. If you have a tax question Online IRS Tax Calendar. The IRS Tax Cal- • You don't have to adjust the due dates for not answered by this publication, check endar for Businesses and Self-Employed is special banking rules if you use the Em- IRS.gov and How To Get Tax Help at the end of available online at IRS.gov/TaxCalendar. This ployer's Tax Calendar or Tax Cal- this publication. calendar is also available in Spanish. endar, later. Ordering tax forms, instructions, and Photographs of missing children. The IRS is publications. Go to IRS.gov/OrderForms to a proud partner with the National Center for Which calendar(s) should I use? To decide order current forms, instructions, and publica- Missing & Exploited Children® (NCMEC). Pho- which calendar(s) to use, first look at the Gen- tions; call 800-829-3676 to order prior-year tographs of missing children selected by the eral Tax Calendar, later, and highlight the dates forms and instructions. The IRS will process Center appear in this publication on pages that apply to you. If you’re an employer, also your order for forms and publications as soon that would otherwise be blank. You can help use the Employer's Tax Calendar, later. If you as possible. Do not resubmit requests you’ve bring these children home by looking at the must pay excise taxes, use the Excise Tax Cal- already sent us. You can get forms and publica- photographs and calling 1-800-THE-LOST endar, later. Depending on your situation, you tions faster online. (1-800-843-5678) if you recognize a child. may need to use more than one calendar.

What other publications and tax forms will I Introduction need? Table 1 lists other publications you may Background Information need. Each calendar lists the forms you may A tax calendar is a 12-month calendar divided need. for Using the Tax into quarters. The calendar gives specific due dates for: See How To Get Tax Help at the end of this Calendars • Filing tax forms, publication for information about getting publi- cations and forms. • Paying taxes, and The following brief explanations may be helpful • Taking other actions required by federal What isn't included in these calendars? to you in using the tax calendars. . The calendars don't cover the employment or IRS e-services make taxes easier. Busi- excise tax deposit rules. You can find the de- What does this publication contain? This nesses can enjoy the benefits of filing and pay- posit rules for employment taxes in Pub. 15. publication contains the following. ing their federal taxes electronically. Whether The deposit rules for excise taxes are in Pub. you rely on a tax professional or handle your 1. A section on how to use the tax calendars. 510 and in the Instructions for Form 720. In ad- own taxes, the IRS offers you convenient pro- dition, the calendars don't cover filing forms and 2. Three tax calendars: grams to make taxes easier. other requirements for: a. General Tax Calendar, • Estate taxes, • You can e-file your Form 1040 or Form 1040-SR; certain business tax returns b. Employer's Tax Calendar, and • Gift taxes, • Trusts, such as Forms 1120, 1120-S, and 1065; c. Excise Tax Calendar. • Exempt organizations, certain employment tax returns such as • Certain types of corporations, Forms 940 and 941; certain excise tax re- 3. A table showing the semiweekly deposit turns such as Forms 720, 2290, and 8849; due dates for taxes for 2021. • Foreign partnerships, or • Nonresident aliens. and Form 1099 and other information re- Most of the due dates discussed in this pub- turns. Go to IRS.gov/Efile for more infor- lication are also included in the online IRS Tax Comments and suggestions. We welcome mation. Calendar for Businesses and Self-Employed, your comments about this publication and sug- • You can pay taxes online or by phone us- available at IRS.gov/TaxCalendar. The online gestions for future editions. ing the Electronic Federal Tax Payment System (EFTPS). For detailed information IRS Tax Calendar is also available in Spanish. You can send us comments through about using this free service, see Elec- IRS.gov/FormComments. Or, you can write to: Who should use this publication? Primarily, tronic deposit requirement, later. employers need to use this publication. How- Internal Use these electronic options to make filing ever, the General Tax Calendar, later, has im- Tax Forms and Publications and paying taxes easier. For more information portant due dates for all businesses and individ- 1111 Constitution Ave. NW on electronic payments, go to IRS.gov/ uals. Anyone who must pay excise taxes may Washington, DC 20224 Payments. need the Excise Tax Calendar, later. Tax deposits. Some taxes can be paid with Table 1. Useful Publications the return on which they are reported. However, in many cases, you have to deposit the tax be- IF you’re... THEN you may need... fore the due date for filing the return. Tax de- an employer • Pub. 15, Employer's Tax Guide. posits are figured for periods of time that are • Pub. 15-A, Employer's Supplemental Tax Guide. shorter than the time period covered by the re- turn. See Pub. 15 for the employment tax de- • Pub. 15-B, Employer's Tax Guide to Fringe Benefits. posit rules. For the excise tax deposit rules, see • Pub. 15-T, Federal Withholding Methods. Pub. 510 or the Instructions for Form 720. • Pub. 926, Household Employer's Tax Guide. a farmer • Pub. 51, Agricultural Employer's Tax Guide. Electronic deposit requirement. You • Pub. 225, Farmer's Tax Guide. must use electronic funds transfer (EFT) to make all federal tax deposits. Generally, an an individual • Pub. 505, Tax Withholding and Estimated Tax. EFT is made using EFTPS. If you don't want to required to pay excise use EFTPS, you can arrange for your tax pro- taxes • Pub. 510, Excise Taxes. fessional, financial institution, payroll service, or

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other trusted third party to make electronic de- Use of private delivery services. You can posits on your behalf. EFTPS is a free service use certain private delivery services (PDSs) provided by the Department of the Treasury. designated by the IRS to meet the timely mail- Individuals who must make estimated tax Services provided by your tax professional, fi- ing as timely filing/paying rule for tax returns payments. If you didn't pay your last in- nancial institution, payroll service, or other third and payments. stallment of estimated tax by , you party may have a fee. Go to IRS.gov/PDS for the current list of may choose (but aren't required) to file your To get more information or to enroll in designated PDSs. For the IRS mailing address income tax return (Form 1040 or Form EFTPS, go to EFTPS.gov or call 800-555-4477 to use if you’re using a PDS, go to IRS.gov/ 1040-SR) for 2020 by February 1. Filing your or 800-733-4829 (TTY/TDD). Additional infor- PDSstreetAddresses. Select the mailing ad- return and paying any tax due by February 1 mation about EFTPS is also available in Pub. dress listed on the webpage that is in the same prevents any penalty for late payment of the 966. state as the address to which you would mail last installment. If you can't file and pay your tax by February 1, file and pay your tax by If you fail to timely, properly, and fully the return without a payment, as shown in the 15. make your federal tax deposit, you may instructions for your tax return. ! The PDS can tell you how to get written CAUTION be subject to a failure-to-deposit pen- All businesses. Give annual information proof of the mailing date. alty. For an EFTPS deposit to be on time, you statements to recipients of certain payments must submit the deposit by 8 p.m. Eastern time PDSs can't deliver items to P.O. boxes. you made during 2020. You can use the ap- the day before the date the deposit is due. You must use the U.S. Postal Service propriate version of Form 1099 or other infor- to mail any item to an IRS P.O. box ad- mation return. Form 1099 can be issued elec- Saturday, Sunday, or legal holiday. Gener- dress. tronically with the consent of the recipient. ally, if a due date for performing any act for tax Payments that may be covered include the purposes falls on a Saturday, Sunday, or legal following. holiday, the act is considered to be performed General Tax Calendar • Cash payments for fish (or other aquatic timely if it is performed no later than the next life) purchased from anyone engaged in day that isn't a Saturday, Sunday, or legal holi- the or business of catching fish. This tax calendar has the due dates for 2021 day. The term “legal holiday” means any legal • Compensation for workers who aren't that most taxpayers will need. Employers and holiday in the District of Columbia. The calen- considered employees (including fishing persons who pay excise taxes should also use dars provided in this publication make the ad- boat proceeds to crew members). the Employer's Tax Calendar and the Excise justment for Saturdays, Sundays, and legal holi- • and other corporate distribu- Tax Calendar, later. days. But you must make any adjustments for tions. statewide legal holidays, as discussed later. • Interest. Fiscal-year taxpayers. If you file your income • Rent. An exception to this rule for certain ex- tax return for a fiscal year rather than the calen- • Royalties. cise taxes is noted later under the Ex- dar year, you must change some of the dates in • Payments of Indian gaming profits to cise Tax Calendar. this calendar. These changes are described un- tribal members. der Fiscal-Year Taxpayers at the end of this cal- • Profit-sharing distributions. Legal holidays. Legal holidays occurring in endar. • Retirement plan distributions. 2021 are listed below. • Original issue discount. • —New Year's Day First Quarter • Prizes and awards. • —Birthday of Martin Luther • Medical and health care payments. King, Jr. The first quarter of a calendar year is made up • Debt cancellation (treated as payment to • —Inauguration Day of January, February, and March. debtor). • —Washington's Birthday • Cash payments over $10,000. See the • —District of Columbia Emancipa- Form 8300 instructions. tion Day • —Memorial Day See the General Instructions for Certain • 5—Independence Day (observed) Employees who work for tips. If you re- Information Returns for information on what • —Labor Day ceived $20 or more in tips during December, payments are covered, how much the pay- • 11—Columbus Day report them to your employer. You can use ment must be before a statement is required, • 11—Veterans Day Form 4070. which form to use, when to file, and exten- • —Thanksgiving Day sions of time to provide statements to the • —Christmas Day (observed) January 15 IRS. Forms 1099-B, Proceeds From Broker • —New Year’s Day 2022 (ob- and Barter Exchange Transactions, 1099-S, served) Individuals. Make a payment of your esti- Proceeds From Transactions, mated tax for 2020 if you didn't pay your in- and certain reporting on Form 1099-MISC, Statewide legal holidays. In general, a come tax for the year through withholding (or Miscellaneous Income, are due to recipients statewide legal holiday delays a due date for fil- didn't pay in enough tax that way). Use Form by . ing a return only if the IRS office where you're 1040-ES. This is the final installment date for Payers of nonemployee compensation. required to file is located in that state. For indi- 2020 estimated tax payments. However, you File Form 1099-NEC for nonemployee viduals, a statewide legal holiday also delays a don't have to make this payment if you file compensation paid in 2020. due date for filing a return for residents of that your 2020 return (Form 1040 or Form state. A statewide legal holiday doesn't delay a 1040-SR) and pay any tax due by February due date for making a federal tax deposit. 1, 2021. Penalties. Whenever possible, you should Farmers and fishermen. Pay your esti- Employees who work for tips. If you re- take action before the listed due date. If you’re mated tax for 2020 using Form 1040-ES. You ceived $20 or more in tips during January, re- late, you may have to pay a penalty as well as have until to file your 2020 income port them to your employer. You can use interest on any overdue taxes. tax return (Form 1040 or Form 1040-SR). If Form 4070. Be sure to follow all the tax laws that apply you don't pay your estimated tax by January to you. In addition to civil penalties, criminal 15, you must file your 2020 return and pay penalties may be imposed for intentionally not any tax due by , 2021, to avoid an February 16 paying taxes, for intentionally filing a false re- estimated tax penalty. Individuals. If you claimed exemption turn, or for not filing a required return. from income tax withholding last year on the Form W-4 you gave your employer, you must

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file a new Form W-4 by this date to continue Shareholder's Share of Income, Deductions, cash wages of $1,000 or more in any calen- your exemption for another year. Credits, etc., or substitute Schedule K-1 dar quarter of 2019 or 2020 to household em- (Form 1120-S). ployees. Also, report any income tax you All businesses. Give annual information To request an automatic 6-month extension withheld for your household employees. For statements to recipients of certain payments of time to file the return, file Form 7004 and de- more information, see Pub. 926. you made during 2020. You can use the ap- posit what you estimate you owe in tax. Then, propriate version of Form 1099 or other infor- Corporations. File a 2020 calendar year file the return; pay any tax, interest, and penal- mation return. Form 1099 can be issued elec- income tax return (Form 1120) and pay any ties due; and provide each shareholder with a tronically with the consent of the recipient. tax due. If you want an automatic 6-month copy of their Schedule K-1 (Form 1120-S) by This due date applies only to the following extension of time to file the return, file Form . types of payments. 7004 and deposit what you estimate you owe • All payments reported on Form 1099-B. S corporation election. File Form 2553 in taxes. • All payments reported on Form 1099-S. to elect to be treated as an S corporation be- Deposit the first installment of estimated in- • Substitute payments reported in box 8 or ginning with calendar year 2021. If Form come tax for 2021. A worksheet, Form 1120-W, gross proceeds paid to an attorney re- 2553 is filed late, S corporation treatment will is available to help you estimate your tax for the ported in box 10 of Form 1099-MISC. begin with calendar year 2022. year.

March 1 All businesses. File information returns Electronic filing of Forms 1097, 1098, 1099, Employees who work for tips. If you re- (for example, certain Forms 1099) for certain 3921, 3922, and W-2G. File Forms ceived $20 or more in tips during April, report payments you made during 2020. These pay- 1097, 1098, 1099 (except a Form 1099-NEC them to your employer. You can use Form ments are described under All businesses reporting nonemployee compensation), 4070. under February 1, earlier. However, Form 3921, 3922, and W-2G with the IRS. This due 1099-NEC reporting nonemployee compen- date applies only if you file electronically. 10 sation must be filed by February 1. There are Otherwise, see All businesses under March different forms for different types of pay- 1, earlier. Employees who work for tips. If you re- ments. Use a separate Form 1096 to summa- ceived $20 or more in tips during May, report rize and transmit the forms for each type of The due date for giving the recipient these them to your employer. You can use Form payment. See the General Instructions for forms generally remains February 1. 4070. Certain Information Returns for information For information about filing Forms 1097, on what payments are covered, how much 1098, 1099, 3921, 3922, and W-2G electroni- the payment must be before a return is re- cally, see Pub. 1220. quired, which form to use, and extensions of time to file. Individuals. If you’re a U.S. citizen or resi- Second Quarter dent alien living and working (or on military If you file Forms 1097, 1098, 1099 (except a ) outside the United States and Puerto Form 1099-NEC reporting nonemployee com- The second quarter of a calendar year is made Rico, file Form 1040 or Form 1040-SR and pensation), 3921, 3922, or W-2G electronically, up of April, May, and June. pay any tax, interest, and penalties due. Oth- your due date for filing them with the IRS will be erwise, see Individuals under April 15, earlier. extended to March 31. The due date for giving If you want additional time to file your return, the recipient these forms generally remains file Form 4868 to obtain 4 additional months February 1. Employees who work for tips. If you re- to file and pay what you estimate you owe in Farmers and fishermen. File your 2020 ceived $20 or more in tips during March, re- tax to avoid penalties and interest. Then, file income tax return (Form 1040 or Form port them to your employer. You can use Form 1040 or Form 1040-SR by . 1040-SR) and pay any tax due. However, Form 4070. However, if you’re a participant in a combat you have until April 15 to file if you paid your zone, you may be able to further extend the fil- 2020 estimated tax by January 15, 2021. April 15 ing deadline. See Pub. 3, Armed Forces' Tax Guide. Individuals. File a 2020 Form 1040 or Form 1040-SR and pay any tax due. If you Individuals. Make a payment of your 2021 estimated tax if you’re not paying your Employees who work for tips. If you re- want an automatic 6-month extension of time income tax for the year through withholding ceived $20 or more in tips during February, to file the return, file Form 4868 and pay what (or won't pay in enough tax that way). Use report them to your employer. You can use you estimate you owe in tax to avoid penal- Form 1040-ES. This is the second installment Form 4070. ties and interest. For more information, see Form 4868. Then, file Form 1040 or Form date for estimated tax in 2021. For more in- 1040-SR by October 15. formation, see Pub. 505. If you’re not paying your 2021 income tax Corporations. Deposit the second install- Partnerships. File a 2020 calendar year through withholding (or won't pay in enough tax ment of estimated income tax for 2021. A return (Form 1065). Provide each partner during the year that way), pay the first install- worksheet, Form 1120-W, is available to help with a copy of their Schedule K-1 (Form ment of your 2021 estimated tax. Use Form you estimate your tax for the year. 1065), Partner's Share of Income, Deduc- 1040-ES. For more information, see Pub. 505. tions, Credits, etc., or substitute Sched- Household employers. If you paid cash Third Quarter ule K-1 (Form 1065). wages of $2,200 or more in 2020 to a house- To request an automatic 6-month extension hold employee, you must file Schedule H The third quarter of a calendar year is made up of time to file the return, file Form 7004. Then, (Form 1040), Household Employment Taxes. of July, , and September. file the return and provide each partner with a If you’re required to file a federal income tax copy of their final or amended (if required) return (Form 1040 or Form 1040-SR), file Schedule K-1 (Form 1065) by September 15. Schedule H (Form 1040) with the return and report any household employment taxes. Re- S corporations. File a 2020 calendar year port any federal unemployment (FUTA) tax Employees who work for tips. If you re- income tax return (Form 1120-S) and pay any on Schedule H (Form 1040) if you paid total ceived $20 or more in tips during June, report tax due. Provide each shareholder with a them to your employer. You can use Form copy of their Schedule K-1 (Form 1120-S), 4070.

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August 10 automatic 6-month extension. Otherwise, see as if the short year ended on , and must Corporations under April 15, earlier. file by the 15th day of the 3rd month after the Employees who work for tips. If you re- end of its tax year. ceived $20 or more in tips during July, report Form 7004 is used to request an automatic them to your employer. You can use Form 6-month extension of time to file Form 1120. 4070. Employees who work for tips. If you re- However, corporations with a fiscal tax year ceived $20 or more in tips during October, re- ending June 30, or a short tax year treated as if port them to your employer. You can use the short year ended June 30, will use Form Form 4070. 7004 to request an automatic 7-month exten- Employees who work for tips. If you re- sion of time to file Form 1120. ceived $20 or more in tips during August, re- port them to your employer. You can use Form 1120-S (or Form 7004). This form is due on the 15th day of the 3rd month after the Form 4070. Employees who work for tips. If you re- end of the corporation's tax year. Provide each ceived $20 or more in tips during November, shareholder with a copy of their Schedule K-1 report them to your employer. You can use September 15 (Form 1120-S) by the 15th day of the 3rd month Form 4070. after the end of the corporation's tax year. Form Individuals. Make a payment of your 7004 is used to request an automatic 6-month 2021 estimated tax if you’re not paying your extension of time to file Form 1120-S. income tax for the year through withholding (or won't pay in enough tax that way). Use Corporations. Deposit the fourth install- Estimated tax payments. Payments are due Form 1040-ES. This is the third installment ment of estimated income tax for 2021. A on the 15th day of the 4th, 6th, 9th, and 12th date for estimated tax in 2021. For more in- worksheet, Form 1120-W, is available to help months of the corporation's tax year. formation, see Pub. 505. you estimate your tax for the year. Partnerships. File a 2020 calendar year Form 2553. This form is used to choose S cor- return (Form 1065). This due date applies Fiscal-Year Taxpayers poration treatment. It is due no more than 2 only if you timely requested an automatic months and 15 days after the beginning of the 6-month extension. Otherwise, see Partner- tax year the election is to take effect or at any If you use a fiscal year (rather than the calendar time during the preceding tax year. ships under March 15, earlier. Provide each year) as your tax year, you should change some partner with a copy of their final or amended of the dates in this calendar. Use the following Schedule K-1 (Form 1065) or substitute general guidelines to make these changes. Schedule K-1 (Form 1065). Employer's Tax The 3 months that make up each quar- S corporations. File a 2020 calendar year TIP ter of a fiscal year may be different Calendar income tax return (Form 1120-S) and pay any from those of each calendar quarter, tax, interest, and penalties due. This due depending on when the fiscal year begins. Also, This tax calendar covers various due dates of date applies only if you timely requested an see Saturday, Sunday, or legal holiday, earlier. interest to employers. Principally, it covers the automatic 6-month extension of time to file following federal taxes. the return. Otherwise, see S corporations un- • Income tax you withhold from your employ- der March 15, earlier. Provide each share- Individuals ees' wages or from nonpayroll amounts holder with a copy of their final or amended you pay out. Schedule K-1 (Form 1120-S) or substitute Form 1040 or Form 1040-SR. This form is • Social security and Medicare taxes (FICA Schedule K-1 (Form 1120-S). due on the 15th day of the 4th month after the taxes) you withhold from your employees' end of your tax year. Form 4868 is used to re- wages and the social security and Medi- Corporations. Deposit the third install- quest an extension of time to file Form 1040 or care taxes you must pay as an employer. ment of estimated income tax for 2021. A Form 1040-SR. • Federal unemployment (FUTA) tax you worksheet, Form 1120-W, is available to help must pay as an employer. you estimate your tax for the year. Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, The calendar lists due dates for filing returns Fourth Quarter 6th, and 9th months of your tax year and on the and for making deposits of these three taxes 15th day of the 1st month after your tax year throughout the year. Use this calendar with ends. The fourth quarter of a calendar year is made Pub. 15, which gives the deposit rules. up of October, November, and December. Partnerships Forms you may need. The following is a list and description of the primary employment tax Form 1065. This form is due on the 15th day of forms you may need. the 3rd month after the end of the partnership's Employees who work for tips. If you re- 1. Form 940, Employer's Annual Federal Un- tax year. Provide each partner with a copy of ceived $20 or more in tips during September, employment (FUTA) Tax Return. This their Schedule K-1 (Form 1065) or substitute report them to your employer. You can use form is due the last day of the first calen- Schedule K-1 (Form 1065) by the 15th day of Form 4070. dar month after the calendar year ends. the 3rd month after the end of the partnership's Use it to report the FUTA tax on wages tax year. Form 7004 is used to request an auto- you paid. October 15 matic 6-month extension of time to file Form 1065. 2. Form 941, Employer's QUARTERLY Fed- Individuals. If you have an automatic eral Tax Return. This form is due the last 6-month extension to file your income tax re- day of the first calendar month after the turn for 2020, file Form 1040 or Form Corporations and S Corporations calendar quarter ends. Use it to report so- 1040-SR and pay any tax, interest, and pen- cial security and Medicare taxes and with- Form 1120 (or Form 7004). This form is due alties due. held income taxes on wages if your em- on the 15th day of the 4th month after the end of ployees aren't workers or household the corporation’s tax year. However, a corpora- Corporations. File a 2020 calendar year employees. income tax return (Form 1120) and pay any tion with a fiscal tax year ending June 30 must tax, interest, and penalties due. This due file by the 15th day of the 3rd month after the 3. Form 943, Employer's Annual Federal Tax date applies only if you timely requested an end of its tax year. A corporation with a short Return for Agricultural Employees. This tax year ending anytime in June will be treated form is due the last day of the first

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calendar month after the calendar year First Quarter or pay it in full with a timely filed return. If you ends. Use it to report social security and deposited the tax for the year timely, prop- Medicare taxes and withheld income taxes The first quarter of a calendar year is made up erly, and in full, you have until February 10 to on wages if your employees are farm of January, February, and March. file the return. workers. Farm employers. File Form 943 to report 4. Form 944, Employer's ANNUAL Federal During January social security and Medicare taxes and with- Tax Return. This form is due the last day held income tax for 2020. Deposit or pay any of the first calendar month after the calen- All employers. Give your employees their undeposited tax under the accuracy of de- dar year ends. Certain small employers copies of Form W-2 for 2020 by February 1, posit rules. If your tax liability is less than use it instead of Form 941 to report social 2021. If the employee agreed to receive Form $2,500, you can pay it in full with a timely filed security and Medicare taxes and withheld W-2 electronically, have it posted on a website return. If you deposited the tax for the year income tax. and notify the employee of the posting. timely, properly, and in full, you have until 5. Form 945, Annual Return of Withheld Fed- February 10 to file the return. eral Income Tax. This form is due the last January 15 Federal unemployment tax. File Form day of the first calendar month after the 940 for 2020. If your undeposited tax is $500 calendar year ends. Use it to report in- Social security, Medicare, and withheld in- or less, you can either pay it with your return come tax withheld on all nonpayroll items. come tax. If the monthly deposit rule or deposit it. If it is more than $500, you must A list of nonpayroll items is available in the applies, deposit the tax for payments made in deposit it. However, if you deposited the tax Instructions for Form 945. December 2020. for the year timely, properly, and in full, you Nonpayroll withholding. If the monthly have until February 10 to file the return. Fiscal-year taxpayers. The dates in this cal- deposit rule applies, deposit the tax for pay- endar apply whether you use a fiscal year or the ments made in December 2020. calendar year as your tax year. The only excep- February 10 tion is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and February 1 Nonpayroll taxes. File Form 945 to report 5500-EZ, Annual Return of A One-Participant income tax withheld for 2020 on all nonpay- (Owners/Partners and Their Spouses) Retire- All employers. Give your employees their roll items. This due date applies only if you ment Plan or A Foreign Plan. These employee copies of Form W-2 for 2020. If an employee deposited the tax for the year timely, prop- benefit plan forms are due by the last day of the agreed to receive Form W-2 electronically, erly, and in full. seventh month after the plan year ends. See All have it posted on a website and notify the Social security, Medicare, and withheld in- employers under , later. For more in- employee of the posting. come tax. File Form 941 for the fourth formation on filing these forms, go to IRS.gov/ File Form W-3, Transmittal of Wage and Tax quarter of 2020. This due date applies only if Form5500. Statements, along with Copy A of all the Forms you deposited the tax for the quarter timely, W-2 you issued for 2020. properly, and in full. Extended due dates. If you timely deposit in Payers of nonemployee compensation. full the tax you’re required to report on Form Certain small employers. File Form 944 File Form 1099-NEC for nonemployee 940, 941, 943, 944, or 945, you may file the re- to report social security and Medicare taxes compensation paid in 2020. turn by the 10th day of the 2nd month that fol- and withheld income tax for 2020. This due lows the end of the return period. Payers of gambling winnings. If you ei- date applies only if you deposited the tax for If you’re subject to the semiweekly de- ther paid reportable gambling winnings or the year timely, properly, and in full. posit rule, use Table 2 near the end of withheld income tax from gambling winnings, ! Farm employers. File Form 943 to report CAUTION this publication for your deposit due give the winners their copies of Form W-2G. social security and Medicare taxes and with- dates. However, if you accumulate $100,000 or held income tax for 2020. This due date ap- more of taxes on any day during a deposit pe- Nonpayroll taxes. File Form 945 to report plies only if you deposited the tax for the year riod, you must deposit the tax by the next busi- income tax withheld for 2020 on all nonpay- timely, properly, and in full. ness day instead of the date shown in Table 2. roll items, including backup withholding and withholding on pensions, annuities, IRAs, Federal unemployment tax. File Form gambling winnings, and payments of Indian 940 for 2020. This due date applies only if gaming profits to tribal members. Deposit or During 2021 you deposited the tax for the year timely, pay any undeposited tax under the accuracy properly, and in full. Payment of deferred employer share of so- of deposit rules. If your tax liability is less than cial security tax from 2020. If the employer $2,500, you can pay it in full with a timely filed deferred paying the employer share of social return. If you deposited the tax for the year February 16 security tax in 2020, pay 50% of the employer timely, properly, and in full, you have until share of social security tax by January 3, 2022, February 10 to file the return. Social security, Medicare, and withheld in- and the remainder by January 3, 2023. Any come tax. If the monthly deposit rule Social security, Medicare, and withheld in- payments or deposits you make before January applies, deposit the tax for payments made in come tax. File Form 941 for the fourth 3, 2022, are first applied against the first 50% of January. quarter of 2020. Deposit or pay any undepos- the deferred employer share of social security ited tax under the accuracy of deposit rules. If Nonpayroll withholding. If the monthly tax and then applied against the remainder of your tax liability is less than $2,500, you can deposit rule applies, deposit the tax for pay- your deferred payments. pay it in full with a timely filed return. If you ments made in January. deposited the tax for the quarter timely, prop- Payment of deferred employee share of so- All employers. Begin withholding income erly, and in full, you have until February 10 to cial security tax from 2020. If the employer tax from the pay of any employee who file the return. deferred withholding and payment of the em- claimed exemption from withholding in 2020, ployee share of social security tax or railroad re- Certain small employers. File Form 944 but didn't give you Form W-4 (or Form tirement tax equivalent of certain employee wa- to report social security and Medicare taxes W-4(SP), its Spanish version) to continue the ges and compensation between , and withheld income tax for 2020. Deposit or exemption this year. 2020 and December 31, 2020, withhold and pay any undeposited tax under the accuracy pay those taxes no later than January 3, 2022. of deposit rules. If your tax liability is $2,500 or more for 2020 but less than $2,500 for the fourth quarter, deposit any undeposited tax

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March 1 The due date for giving the recipient these you deposited the tax for the quarter timely, forms remains February 1. properly, and in full. Payers of gambling winnings. File Form For information about filing Forms W-2G 1096 along with Copy A of all the Forms electronically, see Pub. 1220. W-2G you issued for 2020. If you file Forms W-2G electronically, your Electronic filing of Forms 8027. File Social security, Medicare, and withheld in- due date for filing them with the IRS will be ex- Forms 8027 for 2020. This due date applies come tax. If the monthly deposit rule tended to March 31. The due date for giving the only if you electronically file. Otherwise, see applies, deposit the tax for payments made in recipient these forms remains February 1. Large food and beverage establishment em- April. ployers under March 1, earlier. Health coverage reporting to IRS. If Nonpayroll withholding. If the monthly you’re an Applicable Large Employer, file pa- Electronic filing of Forms 1094-C and deposit rule applies, deposit the tax for pay- per Forms 1094-C, Transmittal of Em- 1095-C and Forms 1094-B and 1095-B. ments made in April. ployer-Provided Health Insurance Offer and If you’re an Applicable Large Employer, Coverage Information Returns, and 1095-C file electronic Forms 1094-C and 1095-C with with the IRS. For all other providers of mini- the IRS. For all other providers of minimum June 15 mum essential coverage, file paper Forms essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, Social security, Medicare, and withheld in- 1094-B, Transmittal of Health Coverage In- come tax. If the monthly deposit rule formation Returns, and 1095-B with the IRS. see Health coverage reporting to IRS under March 1, earlier. applies, deposit the tax for payments made in If you’re filing any of these forms with the IRS May. electronically, your due date for filing them will be extended to March 31. See the In- Second Quarter Nonpayroll withholding. If the monthly structions for Forms 1094-B and 1095-B, and deposit rule applies, deposit the tax for pay- the Instructions for Forms 1094-C and The second quarter is made up of April, May, ments made in May. 1095-C for more information about the infor- and June. mation reporting requirements. Third Quarter Large food and beverage establishment April 15 employers. File Form 8027, Employer's The third quarter of a calendar year is made up Annual Information Return of Tip Income and Social security, Medicare, and withheld in- of July, August, and September. Allocated Tips. Use Form 8027-T, Transmit- come tax. If the monthly deposit rule tal of Employer's Annual Information Return applies, deposit the tax for payments made in of Tip Income and Allocated Tips, to summa- March. rize and transmit paper Forms 8027 if you Nonpayroll withholding. If the monthly Social security, Medicare, and withheld in- have more than one establishment. deposit rule applies, deposit the tax for pay- come tax. If the monthly deposit rule If you file Forms 8027 electronically, your ments made in March. applies, deposit the tax for payments made in due date for filing them with the IRS will be ex- June. tended to March 31. Household employers. If you paid cash wages of $2,200 or more in 2020 to a house- Nonpayroll withholding. If the monthly hold employee, you must file Schedule H deposit rule applies, deposit the tax for pay- (Form 1040). If you’re required to file a fed- ments made in June. Health coverage reporting to employees. eral income tax return (Form 1040 or Form If you’re an Applicable Large Employer, 1040-SR), file Schedule H (Form 1040) with August 2 provide Form 1095-C, Employer-Provided the return and report any household employ- Health Insurance Offer and Coverage, to ment taxes. Report any federal unemploy- Social security, Medicare, and withheld in- full-time employees. For all other providers of ment (FUTA) tax on Schedule H (Form 1040) come tax. File Form 941 for the second minimum essential coverage, provide Form if you paid total cash wages of $1,000 or quarter of 2021. Deposit or pay any undepos- 1095-B, Health Coverage, to responsible in- more in any calendar quarter of 2019 or 2020 ited tax under the accuracy of deposit rules. If dividuals. See the Instructions for Forms to household employees. Also, report any in- your tax liability is less than $2,500, you can 1094-B and 1095-B, and the Instructions for come tax you withheld for your household pay it in full with a timely filed return. If you Forms 1094-C and 1095-C for more informa- employees. For more information, see Pub. deposited the tax for the quarter timely, prop- tion about the information reporting require- 926. erly, and in full, you have until to ments. file the return. Certain small employers. Deposit any March 15 undeposited tax if your tax liability is $2,500 Social security, Medicare, and withheld in- or more for 2021 but less than $2,500 for the Social security, Medicare, and withheld in- come tax. File Form 941 for the first second quarter. come tax. If the monthly deposit rule quarter of 2021. Deposit or pay any undepos- applies, deposit the tax for payments made in ited tax under the accuracy of deposit rules. If Federal unemployment tax. Deposit the February. your tax liability is less than $2,500, you can tax owed through June if more than $500. pay it in full with a timely filed return. If you Nonpayroll withholding. If the monthly deposited the tax for the quarter timely, prop- All employers. If you maintain an em- deposit rule applies, deposit the tax for pay- erly, and in full, you have until May 10 to file ployee benefit plan, such as a pension, ments made in February. the return. profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2020. If Federal unemployment tax. Deposit the you use a fiscal year as your plan year, file March 31 tax owed through March if more than $500. the form by the last day of the seventh month after the plan year ends. For more informa- Electronic filing of Forms W-2G. File tion on filing these forms, go to IRS.gov/ copies of all the Forms W-2G you issued for May 10 Form5500. 2020. This due date applies only if you elec- tronically file. Otherwise, see Payers of gam- Social security, Medicare, and withheld in- bling winnings under March 1, earlier. come tax. File Form 941 for the first quarter of 2021. This due date applies only if

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August 10 Certain small employers. Deposit any c. Retail tax, undeposited tax if your tax liability is $2,500 d. Ship passenger tax, and Social security, Medicare, and withheld in- or more for 2021 but less than $2,500 for the come tax. File Form 941 for the second third quarter. e. Manufacturers taxes. quarter of 2021. This due date applies only if 3. Form 730, Monthly Tax Return for Wa- you deposited the tax for the quarter timely, Federal unemployment tax. Deposit the gers. Use this form to pay an excise tax on properly, and in full. tax owed through September if more than $500. wagers you accept. File this form for each month by the last day of the following month. Also, see Form 11-C above. November 10 Social security, Medicare, and withheld in- 4. Form 2290, Heavy Highway Vehicle Use come tax. If the monthly deposit rule Social security, Medicare, and withheld in- Tax Return. Use this form to pay the fed- applies, deposit the tax for payments made in come tax. File Form 941 for the third eral use tax on heavy highway vehicles July. quarter of 2021. This due date applies only if registered in your name. File this form by you deposited the tax for the quarter timely, the last day of the month following the Nonpayroll withholding. If the monthly properly, and in full. month of the vehicle's first taxable use in deposit rule applies, deposit the tax for pay- the tax period. The tax period begins on ments made in July. and ends the following June 30. You must pay the full year's tax on all vehi- September 15 Social security, Medicare, and withheld in- cles you have in use during the month of come tax. If the monthly deposit rule July. You must also pay a partial-year tax Social security, Medicare, and withheld in- applies, deposit the tax for payments made in on taxable vehicles that you put into use in come tax. If the monthly deposit rule October. a month after July. For more information, applies, deposit the tax for payments made in see the Instructions for Form 2290. August. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for pay- Fiscal-year taxpayers. The dates in this cal- Nonpayroll withholding. If the monthly ments made in October. endar apply whether you use a fiscal year or the deposit rule applies, deposit the tax for pay- calendar year as your tax year. ments made in August. December 15 Adjustments for Saturday, Sunday, or legal Fourth Quarter Social security, Medicare, and withheld in- holidays. Generally, if a due date falls on a come tax. If the monthly deposit rule Saturday, Sunday, or legal holiday, the due applies, deposit the tax for payments made in date is delayed until the next day that isn't a The fourth quarter of a calendar year is made November. Saturday, Sunday, or legal holiday. For excise up of October, November, and December. taxes, there are two exceptions to this rule. Nonpayroll withholding. If the monthly • For deposits of regular method taxes, if October 15 deposit rule applies, deposit the tax for pay- the due date is a Saturday, Sunday, or le- ments made in November. gal holiday, the due date is the immedi- Social security, Medicare, and withheld in- ately preceding day that isn't a Saturday, come tax. If the monthly deposit rule Sunday, or legal holiday. applies, deposit the tax for payments made in Excise Tax Calendar • Under the special September deposit September. rules, if the due date falls on a Saturday, This tax calendar gives the due dates for filing the deposit is due on the preceding Friday. Nonpayroll withholding. If the monthly returns and making deposits of excise taxes. If the due date falls on a Sunday, the de- deposit rule applies, deposit the tax for pay- Use this calendar with Pub. 510. Also, see the posit is due on the following Monday. For ments made in September. instructions for Forms 11-C, 720, 730, and 2290 more information, see the Instructions for for more information. References to Form 2290 Form 720. During November also apply to Form 2290(SP). The Excise Tax Calendar has been adjusted for all of these provisions. Income tax withholding. Encourage em- Forms you may need. The following is a list ployees to fill out a new Form W-4 or Form and description of the excise tax forms you may Regular method taxes. These are taxes, W-4(SP) for 2022 if they experienced any need. other than alternative method taxes used for personal or financial changes. Examples of communication and air transportation taxes, re- 1. Form 11-C, Occupational Tax and Regis- changes that could require a new Form W-4 ported on Form 720 for which deposits are re- tration Return for Wagering. Use this form include changing the filing status on a tax re- quired. turn, changing the number of jobs worked to register any wagering activity and to pay during the year, and other income, deduc- an occupational tax on wagering. File tions, or credits. The 2022 revision of Form Form 11-C if you’re in the business of ac- First Quarter W-4 will be available at IRS.gov/FormW4 by cepting wagers, including conducting a mid-December. Encourage your employees wagering pool or lottery, or are an agent of The first quarter of a calendar year is made up to use the IRS Tax Withholding Estimator someone who accepts wagers. You must of January, February, and March. available at IRS.gov/W4App. file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730 below. 2. Form 720, Quarterly Federal Excise Tax Communications and air transportation Social security, Medicare, and withheld in- Return. File this form by the last day of the taxes under the alternative method. come tax. File Form 941 for the third month following the calendar quarter. Use Deposit the tax included in amounts billed or quarter of 2021. Deposit or pay any undepos- this form to report a wide variety of excise tickets sold during the first 15 days of De- ited tax under the accuracy of deposit rules. If taxes, including: cember 2020. your tax liability is less than $2,500, you can a. Communications and air transporta- pay it in full with a timely filed return. If you tion taxes, deposited the tax for the quarter timely, prop- erly, and in full, you have until November 10 b. Fuel taxes, Regular method taxes. Deposit the tax to file the return. for the last 16 days of December 2020.

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January 27 Communications and air transportation Communications and air transportation Regular method taxes. Deposit the tax taxes under the alternative method. taxes under the alternative method. for the last 15 days of April. Deposit the tax included in amounts billed or Deposit the tax included in amounts billed or tickets sold during the last 16 days of Decem- tickets sold during the last 13 days of Febru- ber 2020. ary. Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or Regular method taxes. Deposit the tax Regular method taxes. Deposit the tax tickets sold during the last 15 days of April. for the first 15 days of January. for the first 15 days of March. February 1 March 31 Regular method taxes. Deposit the tax Form 720 taxes. File Form 720 for the Wagering tax. File Form 730 and pay the for the first 15 days of May. fourth quarter of 2020. tax on wagers accepted during February.

Wagering tax. File Form 730 and pay the Heavy highway vehicle use tax. File tax on wagers accepted during December Form 2290 and pay the tax for vehicles first Wagering tax. File Form 730 and pay the 2020. used in February. tax on wagers accepted during April. Heavy highway vehicle use tax. File Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first Second Quarter Form 2290 and pay the tax for vehicles first used in December 2020. The second quarter of a calendar year is made used in April. up of April, May, and June. February 10 Communications and air transportation April 12 Communications and air transportation taxes under the alternative method. taxes under the alternative method. Deposit the tax included in amounts billed or Communications and air transportation Deposit the tax included in amounts billed or tickets sold during the first 15 days of Janu- taxes under the alternative method. tickets sold during the first 15 days of May. ary. Deposit the tax included in amounts billed or tickets sold during the first 15 days of March. Regular method taxes. Deposit the tax Regular method taxes. Deposit the tax for the last 16 days of May. for the last 16 days of January. Regular method taxes. Deposit the tax for the last 16 days of March. Communications and air transportation Communications and air transportation taxes under the alternative method. taxes under the alternative method. Communications and air transportation Deposit the tax included in amounts billed or Deposit the tax included in amounts billed or taxes under the alternative method. tickets sold during the last 16 days of May. tickets sold during the last 16 days of Janu- Deposit the tax included in amounts billed or ary. tickets sold during the last 16 days of March. March 1 Regular method taxes. Deposit the tax for the first 15 days of June. Regular method taxes. Deposit the tax Regular method taxes. Deposit the tax for the first 15 days of February. for the first 15 days of April. June 30 Wagering tax. File Form 730 and pay the April 30 tax on wagers accepted during January. Wagering tax. File Form 730 and pay the Form 720 taxes. File Form 720 for the tax on wagers accepted during May. Heavy highway vehicle use tax. File first quarter of 2021. Form 2290 and pay the tax for vehicles first Heavy highway vehicle use tax. File used in January. Wagering tax. File Form 730 and pay the Form 2290 and pay the tax for vehicles first tax on wagers accepted during March. used in May.

March 10 Heavy highway vehicle use tax. File Floor stocks tax for ozone-depleting chemi- cals (IRS No. 20). Deposit the tax for Communications and air transportation Form 2290 and pay the tax for vehicles first January 1, 2021. taxes under the alternative method. used in March. Deposit the tax included in amounts billed or tickets sold during the first 15 days of Febru- Third Quarter ary. Communications and air transportation The third quarter of a calendar year is made up taxes under the alternative method. of July, August, and September. Deposit the tax included in amounts billed or Regular method taxes. Deposit the tax tickets sold during the first 15 days of April. for the last 13 days of February.

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July 1 Wagering tax. File Form 730 and pay the Deposit the tax included in amounts billed or tax on wagers accepted during July. tickets sold during the last 15 days of Sep- Occupational excise taxes. File Form tember. 11-C to register and pay the annual tax if September 10 you’re in the business of accepting wagers. Communications and air transportation July 12 taxes under the alternative method. Regular method taxes. Deposit the tax Deposit the tax included in amounts billed or for the first 15 days of October. Communications and air transportation tickets sold during the first 15 days of August. taxes under the alternative method. November 1 Deposit the tax included in amounts billed or tickets sold during the first 15 days of June. Form 720 taxes. File Form 720 for the Regular method taxes. Deposit the tax third quarter of 2021. for the last 16 days of August. Wagering tax. File Form 730 and pay the Regular method taxes. Deposit the tax tax on wagers accepted during September. for the last 15 days of June. Heavy highway vehicle use tax. File Communications and air transportation Form 2290 and pay the tax for vehicles first taxes under the alternative method. used in September. Deposit the tax included in amounts billed or Communications and air transportation tickets sold during the last 16 days of August. taxes under the alternative method. November 10 Deposit the tax included in amounts billed or Communications and air transportation tickets sold during the last 15 days of June. taxes under the alternative method. Regular method taxes. Deposit the tax Deposit the tax included in amounts billed or for the first 15 days of September. tickets sold during the first 15 days of Octo- ber. Regular method taxes. Deposit the tax Regular method taxes (special September for the first 15 days of July. deposit rule). Deposit the tax for the period beginning and ending . August 2 Regular method taxes. Deposit the tax Communications and air transportation for the last 16 days of October. Form 720 taxes. File Form 720 for the taxes under the alternative method (spe- second quarter of 2021. cial September deposit rule). Deposit the tax included in amounts billed or tickets Wagering tax. File Form 730 and pay the sold during the period beginning September tax on wagers accepted during June. Communications and air transportation 1 and ending . taxes under the alternative method. Heavy highway vehicle use tax. File Deposit the tax included in amounts billed or Form 2290 and pay the tax for vehicles first tickets sold during the last 16 days of Octo- used in June. ber. Wagering tax. File Form 730 and pay the tax on wagers accepted during August. Heavy highway vehicle use tax. File Communications and air transportation Regular method taxes. Deposit the tax Form 2290 and pay the tax for vehicles first taxes under the alternative method. for the first 15 days of November. used in August. Deposit the tax included in amounts billed or tickets sold during the first 15 days of July. Fourth Quarter Wagering tax. File Form 730 and pay the The fourth quarter of a calendar year is made tax on wagers accepted during October. Regular method taxes. Deposit the tax up of October, November, and December. for the last 16 days of July. Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in October. Communications and air transportation Communications and air transportation taxes under the alternative method (spe- December 10 taxes under the alternative method. cial September deposit rule). Deposit Deposit the tax included in amounts billed or the tax included in amounts billed or tickets Communications and air transportation tickets sold during the last 16 days of July. sold during the period beginning September taxes under the alternative method. 12 and ending September 15. Deposit the tax included in amounts billed or tickets sold during the first 15 days of No- vember. Regular method taxes. Deposit the tax for the first 15 days of August. Regular method taxes (special September deposit rule). Deposit the tax for the last 4 days of September. Regular method taxes. Deposit the tax for the last 15 days of November. Heavy highway vehicle use tax. File Form 2290 and pay the full year's tax on all vehicles you have in use during the month of Communications and air transportation July. taxes under the alternative method.

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December 28 tickets sold during the last 15 days of Novem- ber. Communications and air transportation Regular method taxes. Deposit the tax taxes under the alternative method. for the first 15 days of December. Deposit the tax included in amounts billed or

Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2021 Under the Semiweekly Rule

First Quarter: Second Quarter: Third Quarter: Fourth Quarter:

Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date

Jan 1 Jan 6 Apr 1–2 Apr 7 Jul 1–2 Jul 8 Oct 1 Oct 6

Jan 2–5 Jan 8 Apr 3–6 Apr 9 Jul 3–6 Jul 9 Oct 2–5 Oct 8

Jan 6–8 Jan 13 Apr 7–9 Apr 14 Jul 7–9 Jul 14 Oct 6–8 Oct 14

Jan 9–12 Jan 15 Apr 10–13 Apr 19 Jul 10–13 Jul 16 Oct 9–12 Oct 15

Jan 13–15 Jan 22 Apr 14–16 Apr 21 Jul 14–16 Jul 21 Oct 13–15 Oct 20

Jan 16–19 Jan 25 Apr 17–20 Apr 23 Jul 17–20 Jul 23 Oct 16–19 Oct 22

Jan 20–22 Jan 27 Apr 21–23 Apr 28 Jul 21–23 Jul 28 Oct 20–22 Oct 27

Jan 23–26 Jan 29 Apr 24–27 Apr 30 Jul 24–27 Jul 30 Oct 23–26 Oct 29

Jan 27–29 Feb 3 Apr 28–30 Jul 28–30 Aug 4 Oct 27–29 Nov 3

Jan 30–Feb 2 Feb 5 –4 Jul 31–Aug 3 Aug 6 Oct 30–Nov 2 Nov 5

Feb 3–5 Feb 10 May 5–7 May 12 Aug 4–6 Aug 11 Nov 3–5 Nov 10

Feb 6–9 Feb 12 –11 May 14 Aug 7–10 Aug 13 Nov 6–9 Nov 15

Feb 10–12 Feb 18 May 12–14 Aug 11–13 Aug 18 Nov 10–12 Nov 17

Feb 13–16 Feb 19 –18 Aug 14–17 Aug 20 Nov 13–16 Nov 19

Feb 17–19 Feb 24 May 19–21 May 26 Aug 18–20 Aug 25 Nov 17–19 Nov 24

Feb 20–23 Feb 26 –25 May 28 Aug 21–24 Aug 27 Nov 20–23 Nov 29

Feb 24–26 Mar 3 May 26–28 Jun 3 Aug 25–27 Sep 1 Nov 24–26 Dec 1

Feb 27–Mar 2 Mar 5 –Jun 1 Jun 4 Aug 28–31 Sep 3 Nov 27–30 Dec 3

Mar 3–5 Mar 10 Jun 2–4 Jun 9 Sep 1–3 Sep 9 Dec 1–3 Dec 8

Mar 6–9 Mar 12 Jun 5–8 Jun 11 Sep 4–7 Sep 10 Dec 4–7 Dec 10

Mar 10–12 Mar 17 Jun 9–11 Jun 16 Sep 8–10 Sep 15 Dec 8–10 Dec 15

Mar 13–16 Mar 19 Jun 12–15 Jun 18 Sep 11–14 Sep 17 Dec 11–14 Dec 17

Mar 17–19 Mar 24 Jun 16–18 Jun 23 Sep 15–17 Sep 22 Dec 15–17 Dec 22

Mar 20–23 Mar 26 Jun 19–22 Jun 25 Sep 18–21 Sep 24 Dec 18–21 Dec 27

Mar 24–26 Mar 31 Jun 23–25 Jun 30 Sep 22–24 Sep 29 Dec 22–24 Dec 29

Mar 27–30 Apr 2 Jun 26–29 Jul 2 Sep 25–28 Oct 1 Dec 25–28 Jan 3

Mar 31 Apr 7 Jun 30 Jul 8 Sep 29–30 Oct 6 Dec 29–31 Jan 5

Note. This calendar reflects all legal holidays.

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• The Online EIN Application (IRS.gov/EIN) Coronavirus. Go to IRS.gov/Coronavirus for helps you get an employer identification links to information on the impact of the corona- How To Get Tax Help number (EIN). virus, as well as tax relief available for individu- • The Tax Withholding Estimator (IRS.gov/ als and families, small and large businesses, If you have questions about a tax issue, need W4app) makes it easier for everyone to and tax-exempt organizations. help preparing your tax return, or want to down- pay the correct amount of tax during the load free publications, forms, or instructions, go year. The tool is a convenient, online way . Tax reform legislation affects indi- to IRS.gov and find resources that can help you to check and tailor your withholding. It’s viduals, businesses, and tax-exempt and gov- right away. more user-friendly for taxpayers, including ernment entities. Go to IRS.gov/TaxReform for retirees and self-employed individuals. The information and updates on how this legislation Preparing and filing your tax return. After features include the following. affects your taxes. receiving all your wage and earnings state- – Easy to understand language. ments (Form W-2, W-2G, 1099-R, 1099-MISC, – The ability to switch between screens, Employers can register to use Business 1099-NEC, etc.); unemployment compensation correct previous entries, and skip Services Online. The Social Security Adminis- statements (by mail or in a digital format) or screens that don’t apply. tration (SSA) offers online service at SSA.gov/ other government payment statements (Form – Tips and links to help you determine if employer for fast, free, and secure online W-2 1099-G); and interest, , and retirement you qualify for tax credits and deduc- filing options to CPAs, accountants, enrolled statements from banks and investment firms tions. agents, and individuals who process Form W-2, (Forms 1099), you have several options to – A progress tracker. Wage and Tax Statement, and Form W-2c, choose from to prepare and file your tax return. – A self-employment tax feature. Corrected Wage and Tax Statement. You can prepare the tax return yourself, see if – Automatic calculation of taxable social you qualify for free tax preparation, or hire a tax security benefits. IRS social media. Go to IRS.gov/SocialMedia professional to prepare your return. to see the various social media tools the IRS • The First Time Homebuyer Credit Account uses to share the latest information on tax Free options for tax preparation. Go to Look-up (IRS.gov/HomeBuyer) tool pro- changes, scam alerts, initiatives, products, and vides information on your repayments and IRS.gov to see your options for preparing and services. At the IRS, privacy and security are filing your return online or in your local commun- account balance. paramount. We use these tools to share public ity, if you qualify, which include the following. • The Deduction Calculator information with you. Don’t post your SSN or • Free File. This program lets you prepare (IRS.gov/SalesTax) figures the amount you other confidential information on social media and file your federal individual income tax can claim if you itemize deductions on sites. Always protect your identity when using return for free using brand-name tax-prep- Schedule A (Form 1040). any social networking site. aration-and-filing software or Free File filla- Getting answers to your tax ques- The following IRS YouTube channels pro- ble forms. However, state tax preparation tions. On IRS.gov, you can get vide short, informative videos on various tax-re- may not be available through Free File. Go up-to-date information on current lated topics in English, Spanish, and ASL. to IRS.gov/FreeFile to see if you qualify for events and changes in tax law. • Youtube.com/irsvideos. free online federal tax preparation, e-filing, • Youtube.com/irsvideosmultilingua. • IRS.gov/Help: A variety of tools to help you and direct deposit or payment options. • Youtube.com/irsvideosASL. • VITA. The Volunteer Income Tax Assis- get answers to some of the most common tax questions. tance (VITA) program offers free tax help Watching IRS videos. The IRS Video portal IRS.gov/ITA: The Interactive Tax Assistant, to people with low-to-moderate incomes, • (IRSVideos.gov) contains video and audio pre- a tool that will ask you questions on a num- persons with disabilities, and limited-Eng- sentations for individuals, small businesses, ber of tax law topics and provide answers. lish-speaking taxpayers who need help and tax professionals. preparing their own tax returns. Go to • IRS.gov/Forms: Find forms, instructions, IRS.gov/VITA, download the free IRS2Go and publications. You will find details on Online tax information in other languages. app, or call 800-906-9887 for information 2020 tax changes and hundreds of interac- You can find information on IRS.gov/ on free tax return preparation. tive links to help you find answers to your MyLanguage if English isn’t your native lan- • TCE. The Tax Counseling for the Elderly questions. guage. (TCE) program offers free tax help for all • You may also be able to access tax law in- taxpayers, particularly those who are 60 formation in your electronic filing software. Free interpreter service. Multilingual assis- years of age and older. TCE volunteers tance, provided by the IRS, is available at Tax- payer Assistance Centers (TACs) and other specialize in answering questions about Need someone to prepare your tax return? IRS offices. Over-the-phone interpreter service pensions and retirement-related issues There are various types of tax return preparers, is accessible in more than 350 languages. unique to seniors. Go to IRS.gov/TCE, including tax preparers, enrolled agents, certi- download the free IRS2Go app, or call fied public accountants (CPAs), attorneys, and Getting tax forms and publications. Go to 888-227-7669 for information on free tax many others who don’t have professional cre- IRS.gov/Forms to view, download, or print all of return preparation. dentials. If you choose to have someone pre- the forms, instructions, and publications you • MilTax. Members of the U.S. Armed pare your tax return, choose that preparer may need. You can also download and view Forces and qualified veterans may use Mil- wisely. A paid tax preparer is: popular tax publications and instructions (in- Tax, a free tax service offered by the De- Primarily responsible for the overall sub- • cluding the Instructions for Forms 1040 and partment of Defense through Military One- stantive accuracy of your return, 1040-SR) on mobile devices as an eBook at Source. Required to sign the return, and • IRS.gov/eBooks. Or you can go to IRS.gov/ Also, the IRS offers Free Fillable Required to include their preparer tax iden- • OrderForms to place an order. Forms, which can be completed online and tification number (PTIN). then filed electronically regardless of in- come. Although the tax preparer always signs the Access your online account (individual tax- return, you're ultimately responsible for provid- payers only). Go to IRS.gov/Account to se- Using online tools to help prepare your re- ing all the information required for the preparer curely access information about your federal tax turn. Go to IRS.gov/Tools for the following. to accurately prepare your return. Anyone paid account. • The Earned Income Assistant to prepare tax returns for others should have a • View the amount you owe, pay online, or (IRS.gov/EITCAssistant) determines if thorough understanding of tax matters. For set up an online payment agreement. you’re eligible for the earned income credit more information on how to choose a tax pre- • Access your tax records online. (EIC). parer, go to Tips for Choosing a Tax Preparer • Review your payment history. on IRS.gov. • Go to IRS.gov/SecureAccess to review the required identity authentication process.

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Using direct deposit. The fastest way to re- to make a payment using any of the following so you’ll know in advance that you can get the ceive a is to file electronically and options. service you need without long wait times. Be- choose direct deposit, which securely and elec- • IRS Direct Pay: Pay your individual tax bill fore you visit, go to IRS.gov/TACLocator to find tronically transfers your refund directly into your or estimated tax payment directly from the nearest TAC and to check hours, available financial account. Direct deposit also avoids the your checking or savings account at no services, and appointment options. Or, on the possibility that your check could be lost, stolen, cost to you. IRS2Go app, under the Stay Connected tab, or returned undeliverable to the IRS. Eight in 10 • Debit or Credit Card: Choose an approved choose the Contact Us option and click on “Lo- taxpayers use direct deposit to receive their re- payment processor to pay online, by cal Offices.” funds. The IRS issues more than 90% of re- phone, or by mobile device. funds in less than 21 days. • Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax re- The Taxpayer Advocate Getting a transcript of your return. The turn preparation software or through a tax Service (TAS) Is Here To quickest way to get a copy of your tax transcript professional. Help You is to go to IRS.gov/Transcripts. Click on either • Electronic Federal Tax Payment System: “Get Transcript Online” or “Get Transcript by Best option for businesses. Enrollment is What Is TAS? Mail” to order a free copy of your transcript. If required. TAS is an independent organization within the you prefer, you can order your transcript by call- Check or Money Order: Mail your payment • IRS that helps taxpayers and protects taxpayer ing 800-908-9946. to the address listed on the notice or in- rights. Their job is to ensure that every taxpayer structions. is treated fairly and that you know and under- Reporting and resolving your tax-related Cash: You may be able to pay your taxes • stand your rights under the Taxpayer Bill of identity theft issues. with cash at a participating retail store. Rights. • Tax-related identity theft happens when • Same-Day Wire: You may be able to do someone steals your personal information same-day wire from your financial institu- to commit tax fraud. Your taxes can be af- tion. Contact your financial institution for What Can TAS Do For You? fected if your SSN is used to file a fraudu- availability, cost, and cut-off times. lent return or to claim a refund or credit. TAS can help you resolve problems that you can’t resolve with the IRS. And their service is • The IRS doesn’t initiate contact with tax- What if I can’t pay now? Go to IRS.gov/ Payments for more information about your op- free. If you qualify for their assistance, you will payers by email, text messages, telephone be assigned to one advocate who will work with calls, or social media channels to request tions. • Apply for an online payment agreement you throughout the process and will do every- personal or financial information. This in- thing possible to resolve your issue. TAS can cludes requests for personal identification (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay help you if: numbers (PINs), passwords, or similar in- • Your problem is causing financial difficulty formation for credit cards, banks, or other your taxes in full today. Once you complete the online process, you will receive imme- for you, your family, or your business; financial accounts. • You face (or your business is facing) an • Go to IRS.gov/IdentityTheft, the IRS Iden- diate notification of whether your agree- ment has been approved. immediate threat of adverse action; or tity Theft Central webpage, for information • You’ve tried repeatedly to contact the IRS on identity theft and data security protec- • Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for but no one has responded, or the IRS tion for taxpayers, tax professionals, and hasn’t responded by the date promised. businesses. If your SSN has been lost or less than the full amount you owe. For stolen or you suspect you’re a victim of more information on the Offer in Compro- tax-related identity theft, you can learn mise program, go to IRS.gov/OIC. How Can You Reach TAS? what steps you should take. • Get an Identity Protection PIN (IP PIN). IP Filing an amended return. You can now file TAS has offices in every state, the District of PINs are six-digit numbers assigned to eli- Form 1040-X electronically with tax filing soft- Columbia, and Puerto Rico. Your local advo- gible taxpayers to help prevent the misuse ware to amend 2019 Forms 1040 and 1040-SR. cate’s number is in your local directory and at of their SSNs on fraudulent federal income To do so, you must have e-filed your original TaxpayerAdvocate.IRS.gov/Contact-Us. You tax returns. When you have an IP PIN, it 2019 return. Amended returns for all prior years can also call them at 877-777-4778. prevents someone else from filing a tax re- must be mailed. See Tips for taxpayers who turn with your SSN. To learn more, go to need to file an amended tax return and go to How Else Does TAS Help IRS.gov/IPPIN. IRS.gov/Form1040X for information and up- Taxpayers? dates. Checking on the status of your refund. TAS works to resolve large-scale problems that Checking the status of your amended re- • Go to IRS.gov/Refunds. affect many taxpayers. If you know of one of turn. Go to IRS.gov/WMAR to track the status • The IRS can’t issue refunds before these broad issues, please report it to them at of Form 1040-X amended returns. Please note mid-February 2021 for returns that claimed IRS.gov/SAMS. that it can take up to 3 weeks from the date you the EIC or the additional child tax credit filed your amended return for it to show up in (ACTC). This applies to the entire refund, our system, and processing it can take up to 16 not just the portion associated with these Low Income Taxpayer weeks. credits. Clinics (LITCs) • Download the official IRS2Go app to your Understanding an IRS notice or letter mobile device to check your refund status. LITCs are independent from the IRS. LITCs you’ve received. Go to IRS.gov/Notices to • Call the automated refund hotline at represent individuals whose income is below a find additional information about responding to 800-829-1954. certain level and need to resolve tax problems an IRS notice or letter. with the IRS, such as audits, appeals, and tax Making a tax payment. The IRS uses the lat- collection disputes. In addition, clinics can pro- Contacting your local IRS office. Keep in est encryption technology to ensure your elec- vide information about taxpayer rights and re- mind, many questions can be answered on tronic payments are safe and secure. You can sponsibilities in different languages for individu- IRS.gov without visiting an IRS Taxpayer Assis- make electronic payments online, by phone, als who speak English as a second language. tance Center (TAC). Go to IRS.gov/LetUsHelp and from a mobile device using the IRS2Go Services are offered for free or a small fee for for the topics people ask about most. If you still app. Paying electronically is quick, easy, and eligible taxpayers. To find a clinic near you, visit need help, IRS TACs provide tax help when a faster than mailing in a check or money order. TaxpayerAdvocate.IRS.gov/about/LITC or see tax issue can’t be handled online or by phone. Go to IRS.gov/Payments for information on how IRS Pub. 4134, Low Income Taxpayer Clinic All TACs now provide service by appointment, List.

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