S-Corporations

March 15

File a 2015 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporation election. File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2016. If Form 2553 is filed late, S treatment will begin with calendar year 2017.

September 15

File a 2015 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

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Upcoming Tax Dates

July 1 — Occupational excise taxes
File Form 11C to register and pay the annual tax if you are in the business of accepting wagers.

July 4 — Everyone
Federal Holiday (Independence Day) - Details

July 11 — Employees who work for tips
If you received $20 or more in tips during June, report them to your employer - Details

July 12 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.

July 14 — Regular method taxes
Deposit the tax for the last 15 days of June.

July 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in June.

July 15 — Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in June.

July 27 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.

July 29 — Regular method taxes
Deposit the tax for the first 15 days of July.

View More Tax Dates