1. First Quarter
2. Second Quarter
3. Third Quarter
4. Fourth Quarter
5. Notes and Helpful Links
6. Download Tax Dates Into Outlook Calendar

First Quarter Key Dates
 
First Quarter
Key Date What is Due
January 16 Final estimated tax payment for 2017 taxes is due.
January 31 W-2's are mailed out by employer's to all employee's who earned wages in 2017 and 1099's are sent to employees that earned more than $600 in 2017. Also, all businesses must file information returns with the IRS & state for payments made during 2017. These include all W-2 & W-3 forms, 1099 forms, and 1096 forms.
March 15 All calendar year Partnerships and S Corporations must file their 2017 income tax return (Form 1065 or 1120S) and pay any tax due. Partnerships & S Corporations must also provide each shareholder with a copy of Schedule K-1, Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019.
 
Second Quarter Key Dates
 
Second Quarter
Key Date What is Due
April 17 All individuals must file a 2017 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. If you file an extension, that is only an extension of time to file your return. You still must pay any tax due by this date.

All C-Corps must file a 2017 income tax return (Form 1120) and pay any tax due. If you want an automatic 5-month extension of time to file the return, file Form 7004.

The first installment of the 2018 estimated tax is due.
June 15 The second installment of the 2018 estimated tax is due.
 
Third Quarter Key Dates
 
Third Quarter
Key Date What is Due
August 15 Minnesota Property Tax Refund Returns are due.
September 17 C Corporation's that filed for an automatic 5-month extension of filing on April 17th must file their 2017 income tax return (Form 1120).

S Corporation's that filed for an automatic 6-month extension of filing on March 15th must file their 2017 income tax return (Form 1120S).

Partnership's that filed for an automatic 6-month extension of filing on March 15th must file their 2017 income tax return (Form 1065).

The third installment of the 2018 estimated tax is due.
 
Fourth Quarter Key Dates
 
Fourth Quarter
Key Date What is Due
October 15 Individual's who filed for an additional 6-month extension of filing their 2017 income tax return on April 17th must file a 2017 income tax return (Form 1040, 1040A, or 1040EZ)) and pay any tax, interest, and penalties due.
December 15 Corporations must deposit the fourth installment of estimated income tax for 2018.
 
Important Notes and Links
 
Notes and Links
NOTE: For a more detailed 2018 tax calendar, view Publication 509 on the IRS web site.
For Federal Tax Issues/Questions, visit the IRS web page
For Minnesota Tax Issues/Questions, visit the MN Department of Revenue web page
For Wisconsin Tax Issues/Questions, visit the WI Department of Revenue web page