December 10, 2017 | Posted in:

December 2017 and January 2018 Tax Deadlines

Major Tax Deadlines for December 2017


  • December 15 – Due date for calendar-year corporations to pay the fourth installment of 2017 estimated income tax.
  • December 31 – Deadline to complete 2017 tax-free gifts of up to $14,000 per recipient.
  • December 31 – Deadline for paying expenses you want to be able to deduct on your 2017 income tax return.


Major Tax Deadlines for January 2018


  • January 16, 2018 – Fourth quarter installment of 2017 individual estimated income tax is due. Contact your tax advisor to find out if paying the state estimate before December 31, 2017 would be beneficial to your individual situation.
  • January 31, 2018 – Due date for employers to provide W-2 statements to employees, and also file Forms W-2 with the Social Security Administration.
  • January 31, 2018 – Due date for payers to provide most Forms 1099-MISC with non-employee compensation in box 7 to the IRS and recipients. (See: Do I Really Need to File 1099s? )
  • January 31, 2018 – Due date for providers to send Forms 1095 to recipients and IRS.
  • January 31, 2018 – Employers must file 2017 federal unemployment tax returns and pay any tax due.


Note: Businesses are required to make federal tax deposits on dates determined by various factors that differ from business to business.
Payroll tax deposits: Employers generally must deposit Form 941 payroll taxes (income tax withheld from employees’ pay and both the employer’s and employees’ share of FICA taxes) on either a monthly or semiweekly deposit schedule. There are exceptions if you owe $100,000 or more on any day during a deposit period, if you owe $2,500 or less for the calendar quarter, or if your estimated annual liability is $1,000 or less.

* Monthly depositors are required to deposit payroll taxes accumulated within a calendar month by the fifteenth of the following month.

* Semiweekly depositors generally must deposit payroll taxes on Wednesdays or Fridays, depending on when wages are paid.

For more information on tax deadlines that apply to you or your business, contact our office.


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