As you prepare for the tax filing season, take note of changes to 2019 tax return deadlines. Here are changes for common forms. Contact us for a complete list.
Form W-2. Forms W-2 for 2018 are due January 31 for all copies. In the past, employers had to provide Form W-2 to employees by January 31. Now the January 31 deadline also applies to copies submitted to the Social Security Administration.
Form 1099-MISC. The due date for filing all copies of 2018 Forms 1099-MISC with non-employee compensation in Box 7 is January 31, 2018. For these forms, the January 31 due date applies to both paper and electronic filing.
Partnerships. Partnerships and LLCs that file Form 1065 now must file or extend by March 15 instead of April 15. A six-month extension to September 15 is available.
C Corporations. The due date for regular corporations filing Form 1120 has been pushed back one month to April 15. An automatic five-month extension to September 15 is available.
Foreign account reporting. FinCEN Report 114, Report of Foreign Bank and Financial Accounts, is due April 15, two and a half months earlier than the former due date of June 30. A new six-month extension is available.
WHAT'S THE SAME
S corporations. The due date for Form 1120-S remains March 15.
Individuals. Individual income tax returns are due April 15.
Estates and trusts. Form 1041 is due April 15.
Form W-2 (all copies)
Form 1099-MISC with nonemployee
compensation reported in Box 7 (all copies)
Tax Year 2018-19
2019 DUE DATES AT A GLANCE
NOTE: This newsletter is published annually to provide you with information about minimizing your taxes. Do not apply this general information to your specific situation without additional details. Be aware that the tax laws contain varying effective dates and numerous limitations and exceptions that cannot be summarized easily. For details and guidance in applying the tax rules to your individual circumstances, please contact us or visit the IRS website.
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