Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070

Individuals. Make a payment of your estimated tax for 2019 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2019 estimated tax payments. However, you don't have to make this payment if you file your 2019 return (Form 1040) and pay any tax due by January 31, 2020.

Farmers and fishermen. Pay your estimated tax for 2019 using Form 1040-ES. You have until April 17 to file your 2019 income tax return (Form 1040). If you don't pay your estimated tax by January 16, you must file your 2019 return and pay any tax due by March 1, 2020, to avoid an estimated tax penalty.

Individuals who must make estimated tax payments. If you didn't pay your last installment of estimated tax by January 16, you may choose (but aren't required) to file your income tax return (Form 1040) for 2019 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by January 31, file and pay your tax by April 17.

All businesses. Give annual information statements to recipients of certain payments you made during 2019. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following. 

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.

• Compensation for workers who aren't considered employees (including fishing boat proceeds to crew members).

• Dividends and other corporate distributions.

• Interest.

• Rent.

• Royalties.

• Payments of Indian gaming profits to tribal members.

• Profit-sharing distributions.

• Retirement plan distributions.

• Original issue discount.

• Prizes and awards.

• Medical and health care payments.

• Debt cancellation (treated as payment to debtor).

• Cash payments over $10,000. See the Form 8300 instructions.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC, Miscellaneous Income, are due to recipients by February 15. Payers of nonemployee compensation. File Form 1099-MISC for nonemployee compensation paid in 2019.

Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070

Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, 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 annual information statements to recipients of certain payments you made during 2019. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

• All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.

• All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.

• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.

All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2019. These payments are described under January 31, earlier. However, Form 1099-MISC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms generally remains Janu​ary 31

Farmers and fishermen. File your 2019 income tax return (Form 1040) and pay any tax due. However, you have until April 17 to file if you paid your 2019 estimated tax by January 16, 2019.

Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

Partnerships. File a 2019 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065). To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 17.

Electing large partnerships. File a 2019 calendar year return (Form 1065-B). Provide each partner with a copy of their Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or substitute Schedule K-1 (Form 1065-B). This due date for providing Schedule K-1 (Form 1065-B) applies even if the partnership requests an extension of time to file Form 1065-B. To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their amended (if required) Schedule K-1 (Form 1065-B) by September 17.

S corporations. File a 2019 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120S). To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120S) by September 17.

S corporation election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2019. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2020.

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