15 January 路 1040-ES
Fourth estimated payment
Final quarterly instalment for the year just ended.
IRS.govUS filing, penalties and appeals
US tax deadlines that protect your money
What to file with the IRS, when penalties begin, and how long you have to challenge a decision. Every step opens the official source.
Tax year
1 January to 31 December
When a due date lands on a weekend or a legal holiday, the IRS moves it to the next business day.
File and pay
17 March 路 1065 / 1120-S
Partnership and S corporation returns
Form 1065 and Form 1120-S for calendar year businesses, or file an extension.
IRS.gov15 April 路 1040
Individual return and first estimate
Form 1040 filed and paid, first quarterly estimate due, and the last day to put money into an IRA or HSA for last year.
IRS.gov16 June 路 1040-ES
Second estimated payment
Quarterly instalment two.
IRS.gov15 September 路 1040-ES
Third estimated payment
Quarterly instalment three. Extended partnership and S corporation returns are also due.
IRS.gov15 October 路 1040
Extended individual return
Last day to file Form 1040 if you took the six month extension. Tax was still due in April.
IRS.govPenalties, payment help and appeals
The date on your own notice wins. Appeal periods often start when the IRS sends that notice, not at the tax year end.
appeal
Request an Appeals review
Use the response date on the IRS letter
Send it to the address on the letter, not directly to Appeals.
Download Form 12203appeal
Ask for a penalty to be removed
Follow the period on your notice and file promptly
Used for some refund, abatement and penalty requests. The notice decides the correct route.
Download Form 843appeal
Collection appeal
Usually within 2 business days after speaking with the collection manager
For liens, levies, seizures and some instalment agreement actions.
Download Form 9423appeal
Collection Due Process hearing
Usually 30 days from the CDP notice
The exact last day is printed on the notice.
Download Form 12153file
Individual return and payment
Normally 15 April
An extension gives more time to file, not more time to pay.
Open Form 1040Self-employed? Build that part of the return
Every Schedule C line in plain words, with self-employment tax on Schedule SE and the deduction on Schedule 1.
Build your complete US return
Work through income, expenses and deductions, see the estimated tax, then copy the checked figures into the official filing service.
Start the step-by-step returnOfficial library connection
The library holds the official rules behind these dates. Source checks can flag a change, but a person must approve it before Taxmiser changes a calculation.