REMINDER: 2018 Q4 Key Tax Deadlines for Employers
There are many tax related key deadlines to remember during the fourth quarter of 2018. Here are some key deadlines affecting businesses and other employers. Keep in mind that this list isn’t all-inclusive, and there may be additional deadlines that apply to you.
October 1
• If a calendar-year estate or trust that filed an automatic five and half month extension:
o File a 2017 income tax return (Form 1041) and pay any tax, interest and penalties due.
October 15
• If a calendar-year C corporation that filed an automatic six-month extension:
o File a 2017 income tax return (Form 1120) and pay any tax, interest and penalties due.
o Make contributions for 2017 to certain employer-sponsored retirement plans.
• If a calendar-year Tennessee S corporation or partnership that filed an automatic six-month state extension:
o File a 2017 Franchise and Excise tax return (Form FAE 170) and pay any tax, interest, and penalties due. (Only applicable if the state return was not filed with the S corporation or partnership federal return due on September 17)
o Other extended states returns may be due if the extension date varies from the federal due date and was not previously filed with the federal return.
October 31
• Report income tax withholding and FICA taxes for third quarter 2018 (Form 941) and pay any tax due. (See exception below under “November 13.”)
• If the federal unemployment tax (FUTA) owed through September is over $500:
o Pay the tax due through EFTPS.gov or by calling 1-800-555-4477.
November 13
• Report income tax withholding and FICA taxes for third quarter 2018 (Form 941), if you deposited on time and in full all of the associated taxes due.
December 17
• If a calendar-year C corporation, pay the fourth installment of 2018 estimated income taxes.
Contact one of our tax professionals to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.