Tax Deadline Reminders for Individuals

Individual tax filings and payments have annually reoccurring deadlines, except for when the date falls on a weekend or legal holiday in which the deadline will be pushed to the next business day. Additional deadline changes include federally declared disasters and state/district holidays, such as Emancipation Day in D.C. or Patriots’ Day in Maine and Massachusetts.

The following are annual deadlines which are applicable to individuals, including self-employed individuals and independent contractors:

January 15
- Fourth quarter prior calendar year estimated tax payments are due.

January 31
- W-2 or 1099 forms are issued after this date and provided to recipients. This is the deadline for employers and businesses to send out these forms.

February 15
- The date to re-file W-4s with an employer if someone chooses to claim an exemption from withholding taxes for the prior year. This would apply if an individual anticipated no tax liability for the current year and had none the prior year.

April 15
- Deadline to file income tax returns for the prior calendar year and the deadline for requesting an extension.

- Last day to make contributions to an IRA or Health Savings Account (HSA) for the prior calendar year.

- Deadline for first quarter estimated tax payment for the current tax year.

June 15
- Deadline for second quarter estimated tax payment for the current tax year.

September 15
- Deadline for third quarter estimated tax payment for the current tax year.

October 15
- This is the extended deadline for filing the prior year’s return if an extension was filed by April 15th.

A Note About Estimated Tax Payments
While estimated tax payments for a fourth quarter are due January 15th, you can still make these payments until February 1st. It is important that you keep a record of payments and let your tax preparer know when you have submitted them. The IRS will credit you for the date that it is actually paid. Paying 110% of what might be owed for the prior year, or 90% of your current year’s estimated payments if you had not been paying quarterly, should minimize surprise interest and penalties associated with underpayments when you file the following year.

If you have questions about these deadlines, please contact our office at accounting@hvandpartners.com or 914-617-7620 and we will direct your call to better assist you.