Federal Tax Due Dates

Be aware that, in response to the novel coronavirus (COVID-19) pandemic, the U.S. Treasury and IRS have already postponed several due dates, and they may postpone more. Due to the ongoing changes, many 2020 due dates aren’t included here.

July 15

Individuals – File a 2019 income tax return (Form 1040, 1040A, 1040EZ, or 709) and pay any tax due. (Postponed from April 15.)

Household employers: If you paid cash wages of $2,000 or more in 2019 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also report any income tax you withheld for your household employees. (Postponed from April 15.)

Individuals: If you are not paying your 2020 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2020 estimated tax. Use Form 1040-ES. (Postponed from April 15.)

Trusts and Estates: File a previous calendar year income tax return (Form 1041). Provide each beneficiary with a copy of Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. (Postponed from April 15.)

Corporations: File Form 1120 or 1120-A and pay any tax due. (Postponed from April 15.)

Corporations: Deposit the first installment of your estimated income tax for 2020. (Postponed from April 15.)

Note: The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides some payroll tax relief for employers. Specifically, it allows employers to delay their payment of the employer share (6.2% of wages) of the Social Security payroll tax. These taxpayers can pay the tax over the next two years, with the first half due by December 31, 2021, and the second half due by December 31, 2022. Self-employed individuals receive similar relief under the law.