October 2016
  • October 11
  • Employees – who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
  • October 17
  • Individuals – If you have an automatic 6-month extension to file your income tax return for 2015, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
  • Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
  • Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
  • Electing Large Partnerships – File a 2015 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing or substituting the Schedules K-1 to the partners.
  • October 31
  • Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2016. Deposit any undeposited tax. (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 in full and on time, you have until November 10 to file the return.
  • Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2016 but less than $2,500 for the third quarter.
  • Employers – Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
November 2016
  • November 10
  • Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
  • Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2016. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
  • November 15
  • Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
  • Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
December 2016
  • December 10
  • Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
  • December 15
  • Corporations – Deposit the fourth installment of estimated income tax for 2016. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
  • Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
  • Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.