Hartman Accounting and Tax Services - Sanford FL

What are the Return Due Dates and Deadlines for Tax Year 2018?

Individual
Form	Due Dates	Tax Year 2018 Deadlines
		*Pub. 509 Tax Calendars, Pub. 4163, Pub. 4164, Instructions for Form 709*
		Filing Season Deadlines after Saturday, Sunday, and Federal holidays	Perfection Period (5 days, figured from the due date)
1040 (individual) return
Due	April 15 (15th day of the 4th month following the close of the year)	Monday, April 15, 2019	Saturday, April 20, 2019
Due after extension (4868)	October 15 (6 mo. after return due date)	Tuesday, October 15, 2019	Sunday, October 20, 2019

706 (estate and generation-skipping transfer) returns
Due	9 months after date of decedent’s death
Due after extension (4768)	6 months after return due date

709 (gift and generation-skipping transfer) returns
Calendar year only
Due	April 15 following close of the year of the gift	Monday, April 15, 2019
Due after extension (4868)	October 15 (6 months after return due date)	Tuesday, October 15, 2019

Farmers and Fishermen (2/3 income from farming or fishing, filing date to avoid estimated tax penalties)	March 1	Friday, March 1, 2019

Business
Form	Due Dates	Filing Season Deadlines after Federal holidays and weekends See *Pub. 509 Tax Calendars*	Perfection Period See *Pub. 4163* (Business return perfection periods are calculated from transmission dates. See below.)
1065 (partnership) returns			Per the *7004 Instructions: The IRS will no longer send a notification that your extension has been approved. They will notify you only if your request for an extension is disallowed. Properly filing Form 7004 will automatically give you the maximum extension allowed from the due date of your return to file the return. You can correct a rejected business e-filing during the “transmission perfection period”. Generally, the business perfection period begins when a return or extension is transmitted timely and may extend beyond the due date of the filing. The length of the period depends on what you have e-filed (deadlines are midnight): 7004 and 8868 extension – 5 days 1120, 1120S, 1065 and 990 – 10 days For more information, see KB article “Business Return Perfection Period – Curing a Rejected Timely Filing” in Related Links* at the bottom of this page. Note that DRKPARSE and Drake B-ack errors do not qualify for the perfection period.
Due	15th day of the 3rd month following the close of the entity’s year
Due after extension (7004)	6 months after return due date
Calendar year return due	March 15	Friday, March 15, 2019
Calendar year return due after extension (7004)	September 15	Monday, September 16, 2019

1120S (s-corp) returns
Due	15th day of the 3rd month following the close of the entity’s year
Due after extension (7004)	6 months after return due date
Calendar year return due	March 15	Friday, March 15, 2019
Calendar year return due after extension (7004)	September 15	Monday, September 16, 2019

1120, 1120-C, and 1120-H (corporate) returns
Due	15th day of the 4th month following the close of the entity’s year
Due after extension (7004)	6 months after return due date
Calendar year return due	April 15	Monday, April 15, 2019
Calendar year return due after extension (7004)	October 15	Tuesday, October 15, 2019

990 (exempt organization) returns
Due	15th day of the 5th month following the close of the entity’s year
Due after extension (8868)	6 months after return due date
Calendar year return due	May 15	Wednesday, May 15, 2019
Calendar year return due after extension (8868)	November 15	Friday, November 15, 2019
1041 (fiduciary, trust, estate) returns
Due	15th day of the 4th month following the close of the entity’s year
Due after extension (7004)	5.5 months after return due date (6 months for a bankruptcy estate return)
Calendar year return due	April 15	Monday, April 15, 2019
Calendar year return due after extension (7004)	September 30 (October 15 for a bankruptcy estate return)	Tuesday, October 1, 2019 (Tuesday, October 15 for a bankruptcy estate return)

For an interactive tax calendar, see the IRS Tax Calendar for Businesses and Self-Employed.

Educational Videos:

Watch these short instructional videos for more information about deadlines and extensions:

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Fechas Límite y Extensiones de Marzo

What are the Return Due Dates and Deadlines for Tax Year 2017?

January 16 – Final installment of 2017 individual estimated tax due.
January 31 – Businesses must furnish W-2s to employees. 1099 statements need to be furnished to subcontractors for payments over $600. W2 and 1099 forms need to be filed with the appropriate government agency.
January 31 – Fourth quarter 2017 payroll tax returns due.
March 15 – S-corporation and partnership income tax returns due unless extension is filed.
April 1 – Businesses with assets over $25,000 and new businesses must file a Tangible Personal Property Tax Return with their county.
April 17 – Individual and corporation tax returns due unless extension is filed.
April 17 – Final deadline for making 2017 IRA and HSA contributions.
April 17 – First installment of 2018 individual estimated tax due.
April 30 – First quarter 2018 payroll tax returns due.
May 1 – Corporate renewals must be filed with state. Renewal notices will be sent via email in January. A $450 penalty is imposed for late file.
June 15 – Second installment of 2018 estimated tax due.
July 31 – Second quarter 2018 payroll tax returns due.
September 17 – Third installment of 2018 individual estimated tax due.
September 17 – Corporation/S-Corporation/Partnership tax returns under extension due. A penalty is imposed for late filing.
October 15 – Final deadline to file 2017 personal income tax returns.
October 31 – Third quarter 2018 payroll tax returns due.

Business auto mileage deduction for 2017 is 53.5¢ per mile. It has increased to 54.5¢ for 2018. It is critical that a log detailing the mileage and purpose of each trip is kept to support the mileage deduction.
The traditional and ROTH IRA contribution limit for 2017 and 2018 is $5,500. Those over 50 may contribute an additional $1,000.
For those with an HSA, the 2017 contribution limit for an individual is $3,400 and $6,750 for a family. In 2018 it increases to $3,450 for individuals and $6,900 for families. Those over 55 may contribute an additional $1,000.
Charitable contributions will not be deductible unless a written record is kept. This may be a dated bank record, receipt or written communication from the charity. Donations to Politicians/Political Parties/PACs, etc are not deductible.
Credits are available for postsecondary education. To claim a credit, the taxpayer must provide Form 1098T from the school to support payments & receipts for books.
There will continue to be penalties for those who do not have Minimum Essential Health Coverage in 2017.