January 15
Individuals – Deposit the fourth installment of your estimated income tax for the previous year. A worksheet, Form 1040-ES, is available to help you make an estimate of your tax for the year. However, you do not have to make this payment if you file Form 1040 and pay any tax due by January 31.
MN Partnerships – Deposit the fourth installment of your estimated income tax for the previous year.
MN S Corporations – Deposit the fourth installment of your estimated income tax for the previous year.
Farmers and Fishermen – Pay your estimated tax using Form 1040-ES for the previous year. If paid, you have until April 15 to file Form 1040. If you do not pay your estimated tax by January 15, you must file Form 1040 and pay any tax due by March 1 to avoid an estimated tax penalty.
Employers – Deposit the December Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
January 20
MN Businesses – File the December or fourth quarter sales tax return with the Minnesota Department of Revenue (MN DOR).
January 31
Employers – File Form 941 for the fourth quarter of the previous year and deposit any undeposited Social Security, Medicare, and withheld income tax. If your undeposited Social Security, Medicare, and withheld income tax is less than $2,500, you can pay it in full with your return.
Employers – File Form 940 and deposit any undeposited federal unemployment tax. If your undeposited federal unemployment tax is $500 or less, you can pay it in full with your return.
Employers – File Forms W-3 and W-2 and give Form W-2 to employees. Information returns must be electronically filed if 10 or more information returns need to be filed (including W-2’s).
Employers – Give Forms 1095-B and 1095-C to employees.
MN Employers – File the fourth quarter withholding return with the Minnesota Department of Revenue (MN DOR).
MN Employers – File the fourth quarter unemployment report with Minnesota Unemployment Insurance (MN UI).
All Businesses – Give Forms 1098, 1099, and W-2G to recipients.
All Businesses – File Form 1099-NEC. Information returns must be electronically filed if 10 or more information returns need to be filed (including W-2’s).
Individuals – File Form 1040 and pay any tax due if you did not pay your fourth installment of estimated tax by January 15.
February 5
MN Businesses – File the annual sales tax return with the Minnesota Department of Revenue (MN DOR).
February 15
Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All Businesses – Give Forms 1099-B, 1099-S, and certain 1099-MISC to recipients.
Employers – Deposit the January Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
February 20
MN Businesses – File the January sales tax return with the Minnesota Department of Revenue (MN DOR).
February 28
All Businesses – File information returns (Forms 1095-B, 1095-C, 1096, 1098, 1099, and W-2G). This due date only applies if you file by paper. There are different forms for different types of payments. See the instructions for Forms 1095-B, 1095-C, 1096, 1098, 1099, and W-2G for information on what payments are covered, how much the payment must be before a return is required, and which form to use. Information returns must be electronically filed if 10 or more information returns need to be filed (including W-2’s). Otherwise, see March 31. The due date for giving the recipient these forms remains January 31.
March 1
Farmers and Fishermen – File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid the estimated tax by January 15.
March 15
Partnerships – File Form 1065 and pay any tax due. Provide each partner with a copy of Schedule K-1 (Form 1065). If you want an automatic 6 month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. Then file Form 1065 by September 15.
S Corporations – File Form 1120-S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120-S). If you want an automatic 6 month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. Then file Form 1120-S by September 15.
S Corporation Election – File Form 2553 to elect S Corporation status for the current calendar year. If Form 2553 is filed late, S Corporation status will begin with the next calendar year.
Employers – Deposit the February Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
March 20
MN Businesses – File the February sales tax return with the Minnesota Department of Revenue (MN DOR).
March 31
All Businesses – File information returns (Forms 1095-B, 1095-C, 1096, 1098, 1099, and W-2G). This due date applies only if you file electronically. There are different forms for different types of payments. See the instructions for Forms 1095-B, 1095-C, 1096, 1098, 1099, and W-2G for information on what payments are covered, how much the payment must be before a return is required, and which form to use. Information returns must be electronically filed if 10 or more information returns need to be filed (including W-2’s). Otherwise, see February 28. The due date for giving the recipient these forms remains January 31.
April 15
Individuals – File Form 1040 and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868 and deposit what you estimate you owe. Then file Form 1040 by October 15.
Individuals Making Gifts – File Form 709 and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868 and deposit what you estimate you owe. Then file Form 709 by October 15.
Estates & Trusts – File Form 1041 and pay any tax due. If you want an automatic 5.5 month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. Then file Form 1041 by September 30.
C Corporations – File 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. Then file Form 1120 by October 15.
Individuals – Deposit the first installment of your estimated income tax. A worksheet, Form 1040-ES, is available to help you make an estimate of your tax for the year.
C Corporations – Deposit the first installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
MN Partnerships – Deposit the first installment of your estimated income tax.
MN S Corporations – Deposit the first installment of your estimated income tax.
Employers – Deposit the March Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
April 20
MN Businesses – File the March or first quarter sales tax return with the Minnesota Department of Revenue (MN DOR).
April 30
Employers – File Form 941 for the first quarter and deposit any undeposited Social Security, Medicare, and withheld income tax. If your undeposited Social Security, Medicare, and withheld income tax is less than $2,500, you can pay it in full with your return.
Employers – If your undeposited federal unemployment tax is more than $500, make a deposit.
MN Employers – File the first quarter withholding return with the Minnesota Department of Revenue (MN DOR).
MN Employers – File the first quarter unemployment report with Minnesota Unemployment Insurance (MN UI).
May 15
Non-Profits – File Form 990 and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 8868 and deposit what you estimate you owe. Then file Form 990 by November 15.
Employers – Deposit the April Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
May 20
MN Businesses – File the April sales tax return with the Minnesota Department of Revenue (MN DOR).
June 15
Individuals – File Form 1040 and pay any tax due if you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico. If you want an automatic 4 month extension of time to file the return, file Form 4868 and deposit what you estimate you owe. However, if you are a participant in a combat zone you may be able to further extend the filing deadline. Otherwise, see April 15.
Individuals – Deposit the second installment of your estimated income tax. A worksheet, Form 1040-ES, is available to help you make an estimate of your tax for the year.
C Corporations – Deposit the second installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
MN Partnerships – Deposit the second installment of your estimated income tax.
MN S Corporations – Deposit the second installment of your estimated income tax.
Employers – Deposit the May Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
June 20
MN Businesses – File the May sales tax return with the Minnesota Department of Revenue (MN DOR).
June 30
Foreign Accounts – File Foreign Bank and Financial Accounts (FBAR) Form 114 with the Financial Crimes Enforcement Network (FinCEN) if you have a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the year.
July 15
Employers – Deposit the June Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
July 20
MN Businesses – File the June or second quarter sales tax return with the Minnesota Department of Revenue (MN DOR).
July 31
Employers – File Form 941 for the second quarter and deposit any undeposited Social Security, Medicare, and withheld income tax. If your undeposited Social Security, Medicare, and withheld income tax is less than $2,500, you can pay it in full with your return.
Employers – If your undeposited federal unemployment tax is more than $500, make a deposit.
MN Employers – File the second quarter withholding return with the Minnesota Department of Revenue (MN DOR).
MN Employers – File the second quarter unemployment report with Minnesota Unemployment Insurance (MN UI).
All Businesses With Employee Benefit Plan – File Form 5500 if you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan. If you want an automatic 2.5 month extension of time to file the return, file Form 5558. Then file Form 5500 by October 15.
August 15
MN Homeowners or Renters – File Form M1PR with the Minnesota Department of Revenue (MN DOR).
Employers – Deposit the July Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
August 20
MN Businesses – File the July sales tax return with the Minnesota Department of Revenue (MN DOR).
August 31
Businesses with Heavy Highway Vehicles – File Form 2290 if you use heavy highway vehicles.
September 15
Partnerships – File Form 1065 and pay any tax due. Provide each partner with a copy of Schedule K-1 (Form 1065).This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see March 15.
S Corporations – File Form 1120-S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120-S). This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see March 15.
Individuals – Deposit the third installment of your estimated income tax. A worksheet, Form 1040-ES, is available to help you make an estimate of your tax for the year.
C Corporations – Deposit the third installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
MN Partnerships – Deposit the third installment of your estimated income tax.
MN S Corporations – Deposit the third installment of your estimated income tax.
Employers – Deposit the August Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
September 20
MN Businesses – File the August sales tax return with the Minnesota Department of Revenue (MN DOR).
September 30
Estates & Trusts – File Form 1041 and pay any tax due. This due date applies only if you timely requested an automatic 5.5 month extension. Otherwise, see April 15.
October 15
Individuals – File Form 1040 and pay any tax due. This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see April 15.
Individuals Making Gifts – File Form 709 and pay any tax due. This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see April 15.
C Corporations – File Form 1120 and pay any tax due. This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see April 15.
Employers – Deposit the September Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
All Businesses With Employee Benefit Plan – File Form 5500 if you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan. This due date applies only if you timely requested an automatic 2.5 month extension. Otherwise, see July 31.
October 20
MN Businesses – File the September or third quarter sales tax return with the Minnesota Department of Revenue (MN DOR).
October 31
Employers – File Form 941 for the third quarter and deposit any undeposited Social Security, Medicare, and withheld income tax. If your undeposited Social Security, Medicare, and withheld income tax is less than $2,500, you can pay it in full with your return.
Employers – If your undeposited federal unemployment tax is more than $500, make a deposit.
MN Employers – File the third quarter withholding return with the Minnesota Department of Revenue (MN DOR).
MN Employers – File the third quarter unemployment report with Minnesota Unemployment Insurance (MN UI).
November 15
Non-Profits – File Form 990 and pay any tax due. This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see May 15.
Employers – Deposit the October Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
November 20
MN Businesses – File the October sales tax return with the Minnesota Department of Revenue (MN DOR).
December 15
C Corporations – Deposit the fourth installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers – Deposit the November Social Security, Medicare and withheld income tax if the monthly deposit rule applies.
December 20
MN Businesses – File the November sales tax return with the Minnesota Department of Revenue (MN DOR).
December 31
MN Businesses – File the annual renewal with the Minnesota Secretary of State (MN SOS).
