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October 2019 Individual and Business Tax Due Dates

October 2019 Individual Due Dates

October 10 – Report Tips to Employer

If you are an employee who works for tips and received more than $20 in tips during September, you are required to report them to your employer on IRS Form 4070 no later than October 10. Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 12 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.

October 15 – Taxpayers with Foreign Financial Interests

If you received an automatic 6-month extension of time to report your 2018 foreign financial accounts to the Department of the Treasury, this is the due date for Form FinCEN 114.

October 15 – Individuals

If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due.

October 15 – SEP IRA & Keogh Contributions

Last day to contribute to a SEP or Keogh retirement plan for calendar year 2018 if tax return is on extension through October 15. 15 Social Security, Medicare and Withheld Income Tax If the monthly deposit rule applies, deposit the tax for payments in September.

 

October 2019 Business Due Dates

October 15 – Corporations

File a 2018 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

October 15 – Taxpayers with Foreign Financial Interests 

If you received an automatic 6-month extension of time to report your 2018 foreign financial accounts to the Department of the Treasury, this is the due date for Form FinCEN 114.

October 15 – Social Security, Medicare and withheld income tax

If the monthly deposit rule applies, deposit the tax for payments in September.

October 15 – Nonpayroll Withholding

If the monthly deposit rule applies, deposit the tax for payments in September.

October 31 – Social Security, Medicare and Withheld Income Tax 

File Form 941 for the third quarter of 2019. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until November 12 to file the return.

October 31 –  Certain Small Employers

Deposit any undeposited tax if your tax liability is $2,500 or more for 2019 but less than $2,500 for the third quarter.

October 31 –  Federal Unemployment Tax

Deposit the tax owed through September if more than $500.

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