To help you make sure you don’t miss any important 2021 deadlines, we’ve provided this summary of when various 税-related forms, payments and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them.
| 日期 | 的最后期限 |
|---|---|
| 2月1日 | 个人: Filing a 2020 income 税 return (Form 1040 or Form 1040-SR) and paying 税 due, to avoid penalties for underpaying the January 15 installment of estimated 税es. 企业:提供表格1098, Form 1099-MISC (except for those that have a 2月16日 deadline), Form 1099-NEC and Form W-2G to recipients. 雇主: Providing 2020 Form W-2 to employees. Reporting income 税 withholding and FICA 税es for fourth quarter 2020 (Form 941). Filing an annual return of federal unemployment 税es (Form 940) 还有缴税. 雇主: Filing 2020 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
| 2月10日 | 个人: Reporting January tip income of $20 or more to employers (Form 4070). 雇主:Reporting income 税 withholding and FICA 税es for fourth quarter 2020 (Form 941) and filing a 2020 return for federal unemployment 税es (Form 940), if you deposited on time and in full all of the associated 税es due. |
| 2月16日 | 企业:提供表格1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients. 个人: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income 税 withholding in 2020. |
| 3月1日 | 企业:表格1098, Form 1099 (other than those with a 2月1日 or 2月16日 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2020. (Electronic filers can defer filing to 3月31日.) |
| 3月10日 | 个人: Reporting February tip income of $20 or more to employers (Form 4070). |
| 3月15日 | 生效的企业: Filing a 2020 income 税 return (Form 1120S) or filing for an automatic six-month extension (Form 7004), 还有缴税. 生效的伙伴关系: Filing a 2020 income 税 return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
| 3月31日 | 雇主: Electronically filing 2020 Form 1097, 1098年形成, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
| 4月12日 | 个人: Reporting March tip income of $20 or more to employers (Form 4070). |
| 4月15日 | 个人: Filing a 2020 income 税 return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868), 还有缴税. (See 6月15日 for an exception for certain 税payers.) 个人: Paying the first installment of 2021 estimated 税es, if not paying income 税 through withholding (Form 1040-ES). 个人: Making 2020 contributions to a traditional IRA or Roth IRA (even if a 2020 income 税 return extension is filed). 个人: Making 2020 contributions to a SEP or certain other retirement plans (unless a 2020 income 税 return extension is filed). 个人: Filing a 2020 gift 税 return (709年形成) or filing for an automatic six-month extension (Form 8892), 还要缴纳赠与税. Filing for an automatic six-month extension (Form 4868) to extend 这两个 Form 1040 and, 如果不交赠与税, 709年形成. 家庭的雇主:存档附表H, 如果工资等于2美元,200 or more in 2020 and Form 1040 isn’t required to be filed. 申请表格1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. 信托和不动产: Filing an income 税 return for the 2020 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to 10月1日 (Form 7004), 还要缴纳所得税. 生效的企业: Filing a 2020 income 税 return (Form 1120) or filing for an automatic six-month extension (Form 7004), 还有缴税. 生效的企业: Paying the first installment of 2021 estimated income 税es. |
| 4月30日 | 雇主: Reporting income 税 withholding and FICA 税es for first quarter 2021 (Form 941), 还有缴税. |
| 5月10日 | 个人: Reporting April tip income, $20 or more, to employers (Form 4070). 雇主: Reporting income 税 withholding and FICA 税es for first quarter 2021 (Form 941), if you deposited on time and in full all of the associated 税es due. |
| 5月17日 | 免除组织: Filing a 2020 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) 还有缴税. Small exempt 组织 (with gross receipts normally of $50,000 or less): Filing a 2020 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ. |
| 6月10日 | 个人: Reporting May tip income, $20 or more, to employers (Form 4070). |
| 6月15日 | 个人: Filing a 2020 individual income 税 return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any 税 and interest due, if you live outside the United States. 个人: Paying the second installment of 2021 estimated 税es, if not paying income 税 through withholding (Form 1040-ES). 生效的企业: Paying the second installment of 2021 estimated income 税es. |
| 7月12日 | 个人: Reporting June tip income, $20 or more, to employers (Form 4070). |
| 8月2日 | 雇主: Reporting income 税 withholding and FICA 税es for second quarter 2021 (Form 941), 还有缴税. 雇主: Filing a 2020 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
| 8月10日 | 个人: Reporting July tip income, $20 or more, to employers (Form 4070). 雇主: Reporting income 税 withholding and FICA 税es for second quarter 2021 (Form 941), if you deposited on time and in full all of the associated 税es due. |
| 9月10日 | 个人: Reporting August tip income, $20 or more, to employers (Form 4070). |
| 9月15日 | 个人: Paying the third installment of 2021 estimated 税es, if not paying income 税 through withholding (Form 1040-ES). 生效的企业: Paying the third installment of 2021 estimated income 税es. 生效的企业: Filing a 2020 income 税 return (Form 1120S) and paying any 税, 到期利息及罚款, if an automatic six-month extension was filed. 生效的企业: Making contributions for 2020 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. 生效的伙伴关系: Filing a 2020 income 税 return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed. |
| 10月1日 | 信托和不动产: Filing an income 税 return for the 2020 calendar year (Form 1041) and paying any 税, 到期利息及罚款, if an automatic five-and-a-half month extension was filed. 雇主: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2020, except in certain circumstances. |
| 10月12日 | 个人: Reporting September tip income, $20 or more, to employers (Form 4070). |
| 10月15日 | 个人: Filing a 2020 income 税 return (Form 1040 or Form 1040-SR) and paying any 税, 到期利息及罚款, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a 税payer living outside the United States). 个人: Making contributions for 2020 to certain existing retirement plans or establishing and contributing to a SEP for 2020, if an automatic six-month extension was filed. 个人: Filing a 2020 gift 税 return (709年形成) and paying any 税, 到期利息及罚款, if an automatic six-month extension was filed. 生效C公司: Filing a 2020 income 税 return (Form 1120) and paying any 税, 到期利息及罚款, if an automatic six-month extension was filed. 生效C公司: Making contributions for 2020 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. |
| 11月1日 | 雇主: Reporting income 税 withholding and FICA 税es for third quarter 2021 (Form 941) 还有缴税. |
| 11月10日 | 个人: Reporting October tip income, $20 or more, to employers (Form 4070). 雇主: Reporting income 税 withholding and FICA 税es for third quarter 2021 (Form 941), if you deposited on time and in full all of the associated 税es due. |
| 11月15日 | 免除组织: Filing a 2020 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any 税, 到期利息及罚款, if a six-month extension was previously filed. |
| 12月10日 | 个人: Reporting November tip income, $20 or more, to employers (Form 4070). |
| 12月15日 | 生效的企业: Paying the fourth installment of 2021 estimated income 税es. |
| 12月31日 | 雇主: Establishing a retirement plan for 2021 (generally other than a SIMPLE, 401(k)或自雇人士). |
汤森路透©2021
