Due Dates

Calendar

Deadlines

Year
December 2021
11
Saturday

Employees Who Work For Tips

Employees who work for tips - If you received $20 or more in tips during November, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

15
Wednesday

Corporations

Corporations - Deposit the fourth installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year

Employers

Employers - Social Security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November.

Employers

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in November.

January 2022
10
Monday

Employees Who Work For Tips

Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

15
Saturday

Employers

Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of this year.

Employers

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December.

Individuals

Individuals - Make a payment of your estimated tax for this year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for this year's estimated tax. However, you do not have to make this payment if you file this year's return (Form 1040) and pay any tax due by January 31 of the following year.

Farmers and Fishermen

Farmers and Fishermen - Pay your estimated tax for this year using Form 1040ES. You have until April 15 to file this year's income tax return (Form 1040). If you don't pay your estimated tax by January 15, you must file this year's return and pay any tax due by March 1 to avoid an estimated tax penalty.

31
Monday

Individuals

Individuals - File your income tax return (Form 1040) for this year if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment.