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January 31

Give annual information statements to recipients of certain payments you made during 2017. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
  • Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
  • Dividends and other corporate distributions.
  • Interest.
  • Rent.
  • Royalties.
  • Payments of Indian gaming profits to tribal members.
  • Profit-sharing distributions.
  • Retirement plan distributions.
  • Original issue discount.
  • Prizes and awards.
  • Medical and health care payments.
  • Debt cancellation (treated as payment to debtor).
  • Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

February 15

Give annual information statements to recipients of certain payments you made during 2016. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

  • All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
  • All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
  • Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.

February 28

File information returns (for example, Forms 1099) for certain payments you made during 2017. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

March 31

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication 1220.

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

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Upcoming Tax Dates

November 10 — Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2016.Deposit or pay any undeposited tax under the accuracy of deposit rules.If your tax liability is less than $2, 500, you can pay it in full with a timely filed return.If you deposited the tax for the quarter timely, properly, and in full, you have until November 10 to file the return.

November 10 — Employees who work for tips
If you received $20 or more in tips during October, report them to your employer - Details

November 10 — Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 10 — Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.

November 11 — Everyone
Federal Holiday(Veterans Day) - Details

November 14 — Regular method taxes
Deposit the tax for the last 16 days of October.

November 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in October.Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in October.

November 23 — Everyone
Federal Holiday(Thanksgiving Day) - Details

November 28 — Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.

November 29 — Regular method taxes
Deposit the tax for the first 15 days of November.

November 30 — Wagering tax
File Form 730 and pay the tax on wagers accepted during October.

View More Tax Dates