Upcoming Important Tax Dates for Individuals

  • September 15, 2018 — Individuals
    Make a payment of your 2018 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.
  • October 15, 2018 — Individuals
    If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
  • January 15, 2019 — Individuals
    Make a payment of your 2018 estimated tax if you are not paying your income tax for the
    year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is
    the final installment date for 2018 estimated tax payments.
  • January 31, 2019 — Individuals
    Individuals who must make estimated tax payments. If you did not pay your last
    installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2017 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 15.
  • April 15, 2019 — Individuals
    File a 2018 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15.
    If you are not paying your 2019 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax. Use Form 1040ES.
  • June 15, 2019 — Individuals
    Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment.
  • September 15, 2019 — Individuals
    Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.
  • October 15, 2019 — Individuals
    If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Upcoming Important Tax Dates for Payroll

  • July 31, 2018 – Second quarter 2018 payroll reports due
  • October 31, 2018 – Third quarter 2018 payroll reports due
  • January 31, 2018 – 
    • Fourth quarter 2017 payroll reports due
    • Annual 2017 payroll reports due
    • Distribute Forms W-2 to employees
    • File Copy A of all paper Forms W-2 with Form W-3, or file electronic Forms W-2 with Social Security Administration
    • File Forms W-2 forms electronically with the State of Oregon
    • Distribute Forms 1099 to recipients
    • File Copy A of paper Form 1099 with Form 1096, or file electronic Forms 1099 with the IRS when you are reporting non-employee compensation payments in box 7.
    • 2018 Oregon Form WR due
  • February 28, 2019 – File Copy A of paper Form 1099, other than those with entries in box 7, along with Form 1096
  • April 30, 2019 – First quarter 2018 payroll reports due

Upcoming Important Tax Dates for Businesses

LLC, Partnership, S-Corp, C-Corp

  • September 15, 2018 – 
    • File a 2018 calendar year return, if you were given an extension.
  • April 15, 2019 – 
    • File a 2019 calendar year income tax return and pay any tax due.
  • September 15, 2019 – 
    • File a 2019 calendar year return, if you were given an extension

Upcoming Important Tax Dates for Estates and Trusts

  • April 15, 2019 – 
    • Calendar year estates and trusts, are due on or before this time

Upcoming Important Tax Dates for Non-Profits

Ending date of Tax Year          Initial Return Due Date          Extended Due Date

December 31                                      May 15                                         November 15

November 30                                     April 15                                        October 15

October 31                                      March 15                                        September 15

September 30                                  February 15                                     August 15

August 31                                       January 15                                      July 15

July 31                                         December 15                                     June 15

June 30                                         November 15                                     May 15

May 31                                          October 15                                      April 15

April 30                                        September 15                                    March 15

March 31                                        August 15                                       February 15

February 28/29                                July 15                                         January 15

January 31                                      June 15                                         December 15