January Tax Due Dates
During January
All Employers -
Give your employees their copies of Form W-2 for 2018 by January 31, 2019. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.
January 10
Employees -
who work for tips. If you received $20 or more in tips during December 2018, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
January 15
Individuals -
Make a payment of your estimated tax for 2018 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2018 estimated tax. However, you do not have to make this payment if you file your 2018 return (Form 1040) and pay any tax due by January 31, 2019.
Employers -
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2018.
Employers -
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2018.
Farmers and Fishermen -
Pay your estimated tax for 2018 using Form 1040-ES. You have until April 15 (April 17 if you live in Maine or Massachusetts) to file your 2018 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2018 return and pay any tax due by March 1, 2019, to avoid an estimated tax penalty.
January 31
Individuals who must make estimated tax payments.
If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2018 by January 31. Filing your return and paying any tax due by January 31, 2019, prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 15 (April 17 if you live in Maine or Massachusetts).
Employers -
Give your employees their copies of Form W-2 for 2018. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3,
Transmittal of Wage and Tax Statements
, along with Copy A of all the Forms W-2 you issued for 2018.
Businesses -
Give annual information statements to recipients of certain payments made during 2018. 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.
Payers of nonemployee compensation -
File Form 1099-MISC for nonemployee compensation paid in 2018.
Health Coverage Reporting -
If you are an Applicable Large Employer, provide Form 1095-C,
Employer-Provided Health Insurance Offer and Coverage
, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B,
Health Coverage
, to responsible individuals.
