General Federal Tax Calendar:
2nd Quarter 2024 |
The second quarter of a calendar year is made up of April, May, and June. |
April 1: |
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier.
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 Pub. 1220. (
irs.gov )
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April 10: |
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070. (
irs.gov )
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April 15: |
Individuals. File a 2023 Form 1040 or Form 1040-SR and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15.
If you’re not paying your 2024 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2024 estimated tax. Use Form 1040-ES. For more information, see Pub. 505. (
irs.gov )
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Household employers. If you paid cash wages of $2,600 or more in 2023 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926. (
irs.gov )
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Corporations. File a 2023 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.
Deposit the first installment of estimated income tax for 2024. (
irs.gov )
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May 10: |
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. (
irs.gov )
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June 10: |
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070. (
irs.gov )
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June 17: |
Individuals. If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15.
However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide. (
irs.gov )
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Individuals. Make a payment of your 2024 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2024. For more information, see Pub. 505. (
irs.gov )
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Corporations. Deposit the second installment of estimated income tax for 2024. |
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