April 1
Electronic filing of Forms 1098, 1099, and W-2G:
File Forms 1098, 1099, 8027, W-2, or W-2G with the IRS. This due date applies only if you file electronically.
April 10
Employees who work for tips:
If you received $20.00 or more in tips during March, report them to your employer. You can use Form 4070.
April 15
File a 2014 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then, file Form 1040, 1040A, or 1040EZ. Pay the first installment of 2015 estimated tax. Deposit Payroll tax for March if the monthly deposit rule applies.
Household employers:
If you paid cash wages of $1,500 or more in 2014 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household 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 2013 or 2014 to household employees. Also, report any income tax you withheld for your household employees.
File Form 1065 for 2014; give a copy of Schedule K-1 to each partner.
Deposit the first installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
April 30
File Form 941 for the 1st quarter of 2014. File Form 720 for the 1st quarter of 2015. File Form 730 and pay the tax on wagers accepted during March. File Form 2290 and pay the tax on vehicles first used in March. Deposit FUTA tax owed through March if more than $500.