INDIVIDUAL

1st Quarter: Tax Due Dates, January – March 2016

 

January 11

Employees Who Work for Tips: If you received $20 or more in tips during the month of December, you should report them to your employer

 

January 15

Individuals: If you did not pay your 2015 income tax through withholding (or you did not pay enough tax that way), you must make an estimated tax payment for 2015. This is the final installment date for 2015 estimated tax payments. Note that you do not have to make this payment if you file your 2015 return and pay any tax due by February 1, 2016.

 

February 1

Individuals Who Must Make Estimated Tax Payments: If you did not pay your final installment of estimated tax by January 15, you may choose (but are not required) to file your 2015 tax return by February 1, 2016. Filing your tax return and paying any tax due by February 1 will prevent late payment penalties on the final installment. If you cannot file and pay your tax by February 1, you should file and pay your tax by April 18, 2016.

 

February 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of January, you should report them to your employer.

 

February 16

Individuals: If you claimed an exemption from withholding tax last year on the Form W-4 (Employee’s Withholding Allowance Certificate) that you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

 

March 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of February, you should report them to your employer.

 

2nd Quarter: Tax Due Dates, April – June 2016

 

April 11

Employees Who Work for Tips: If you received $20 or more in tips during the month of March, you should report them to your employer.

 

April 18

Individuals: File a 2015 income tax return and pay any tax due. If you want to request an automatic 6-month extension of time to file your return, use Form 4868 to extend your filing deadline to October 17, 2016.

If you are not paying your 2016 income tax through withholding (or you will not pay enough tax during the year that way), pay the first installment of your 2016 estimated tax.

 

May 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of April, you should report them to your employer.

 

June 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of May, you should report them to your employer.

 

June 15

Individuals: If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file your 2015 income tax return and pay any tax due. If you want a 4-month extension of time to file your return, use Form 4868 to extend your filing deadline to October 17. If you are not paying your 2016 income tax through withholding (or you will not pay enough tax during the year that way), pay the second installment of your 2016 estimated tax.

 

3rd Quarter: Tax Due Dates, July – September 2016

 

July 11

Employees Who Work for Tips: If you received $20 or more in tips during the month of June, you should report them to your employer.

 

August 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of July, you should report them to your employer.

 

September 12

Employees Who Work for Tips: If you received $20 or more in tips during the month of August, you should report them to your employer.

 

September 15

Individuals: If you are not paying your 2016 income tax through withholding (or you will not pay enough tax during the year that way), pay the third installment of your 2016 estimated tax.

 

4th Quarter: Tax Due Dates, October – December 2016

 

October 11

Employees Who Work for Tips: If you received $20 or more in tips during the month of September, you should report them to your employer.

 

October 17

Individuals: If you requested/obtained a 6-month tax extension, file your income tax return and pay any tax due by this date.

 

November 10

Employees Who Work for Tips: If you received $20 or more in tips during the month of October, you should report them to your employer.

 

December 12

Employees Who Work for Tips: If you received $20 or more in tips during the month of November, you should report them to your employer.

 
Fiscal Year Taxpayers – Deadlines for 2016

 

If you use the fiscal year (instead of the calendar year) as your tax year, some of your due dates will be different. Refer to the general guidelines below for help with adjusting these deadlines.

 

Individuals

Form 1040: Due by the 15th day of the 4th month following the close of your tax year.

 

Form 1040-ES: Quarterly payments are due in equal installments on the 15th day of the 4th, 6th, and 9th months of your tax year, as well as on the 15th day of the 1st month after your tax year ends.