Due to COVID-19 pandemic, the U.S. Treasury and IRS have already postponed several due dates. Not all 2020 due dates are included below due to potential changes.
All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.
Individuals - File an income tax return and pay any tax due.
Household employers - If you paid cash wages of $2,000 or more in 2019 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also report any income tax you withheld for your household employees. (Postponed from April 15.)
Individuals - If you are not paying your 2020 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2020 estimated tax. Use Form 1040-ES. (Postponed from April 15.)
Trusts and Estates - File a previous calendar year income tax return (Form 1041). Provide each beneficiary with a copy of Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. (Postponed from April 15.)
Corporations - File Form 1120 or 1120-A and pay any tax due.
Corporations - Deposit the first installment of your estimated income tax for current year.
NOTE: The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides some payroll tax relief for employers.