During the past two years, the IRS has extended filing deadlines because of COVID. This year the filing dates have not been changed.

IRS FILING DATES

January 31st—Due date for employers filing W-2s.

January 31st—1099 forms must be sent to independent contractors—Form 1099-NEC.

February 15th—1099-B forms mailing to taxpayers relating to stocks, bonds, etc. through a brokerage account, 1099-S relating to real estate transactions, and Form 1099-MISC mailings to taxpayers (except for those reporting in boxes 8 or 10).

February 28th—Forms 1099 and 1096 deadline to mail Forms 1099 and 1096 to the IRS.

March 1st—Farmers and Fisherman due date for individual tax returns unless 2021 estimated tax paid by January 18, 2022.

March 15th— S Corporation Tax Returns, Forms 1120-S due or six-month extension (Form 7004) filing deadline for S Corporations that use calendar year.

March 15th—Partnership Tax Returns, Form 1065 due or six-month extension (Form 7004) filing deadline fr partnerships that use calendar year..

March 31st-Deadline for business to e-file Forms 1099 and 1098 to the IRS.

April 18th—Due date for filing individual income tax returns or extension requests.

April 18th—Due date for C Corporations filing Form 1120 or requesting extension that use calendar year.

June15th—Deadline for second-quarter estimated payments.

September 15th—If extension request was granted, deadline to file partnership and Corporations tax returns.

September 15th—Deadline for third-quarter estimated payments.

October 17th—Due date for fling of individual income tax returns for those who extended their returns.

October 17th-Due date for filing of corporation income tax return (Form 1120) for C-Corporations that requested and were granted extensions.

Those who miss filing deadlines face penalties and interest charges. The penalties commonly imposed are the failure to pay penalty and the failure to file penalty.

Bowman Law Firm

Gene M. Bowman, Tax Attorney in Huntsville Alabama