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Q4 2018 Estimated Tax Payment Due (Individuals)
Individuals should make the final payment of their 2018 estimated tax if they’re not paying their income tax for the year through withholding (or won't pay enough tax that way).
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Go to IRS.gov for more details.
IRS Waives Penalties for Certain Tax Withholding and Estimated Tax Underpayments in 2018
READ OUR ALERT
The final regulations follow proposed regulations originally published on August 8, 2018, and provide taxpayers with computational, definitional, and anti-avoidance guidance.
The IRS and Treasury Issued Final Regulations under Section 199A
JANUARY
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What’s weighing on tax executives in 2019? BDO’s 2019 Tax Outlook Survey reveals all.
50%
of tax execs say the burden of adjusting to the new U.S. federal tax code has increased substantially.
65%
reevaluated their companies’ sales and use tax compliance after Wayfair.
63%
reevaluated international supply chain and logistics in response to international trade tensions and tariffs.
Start of the 2019 Tax Year
NEXT
Treasury Issues Final Regulations Under Section 965
The final regulations affect persons in the U.S. with direct or indirect ownership interests in certain foreign corporations.
February
Due to the additional tariffs on imports of steel and aluminum and many products of Chinese origin, U.S. trade policy dominated news headlines for most of 2018.
Much Ado About Tariffs: Managing the Impact of Trade Tumult
READ more
March 4
March 15
The proposed regulations address specifics as to the types of transactions that qualify for the deduction, computational rules, documentation requirements necessary to substantiate qualification for the benefit, and more.
The IRS and Treasury Issued Proposed Regulations for the FDII Deduction
READ our alert
Partnerships & S Corporations must file a 2018 calendar year return (Forms 1065 and 1120S) or request a 6-month extension (Sept. 16).
Partnerships & S Corporation Calendar Year Tax Return Deadline
April 15
C corporations & individuals must file a 2018 calendar year return (Forms 1040 and 1120) or request a 6-month extension (Oct. 15).
C Corporations & Individuals Tax Return Deadline
The IRS will waive the estimated tax penalty for any qualifying farmer or fisherman who files his or her 2018 federal income tax return and pays any tax due by April 15. The deadline is April 17 for taxpayers residing in Maine or Massachusetts. Go to IRS.gov for more details.
Estimated Tax Penalty for Farmers & Fisherman Waived
Individuals should make a payment of their 2019 calendar year estimated tax if they’re not paying their income tax for the year through withholding. Corporations should deposit the first installment of their estimated income tax for 2019.
Q1 2019 Estimated Tax Payment Deadline
May 13
May 15
May 23
Treasury issued final regulations on the recognition and deferral of foreign currency gains or losses affecting certain qualified business units under Section 987.
Treasury Issues Final Regulations Under Section 987
Exempt organizations (nonprofits) with calendar year-ends must file a 2018 return (Form 990) or request a 6-month extension.
Exempt Organizations Tax Return Deadline
The final regulations reduce the amount determined under Section 956 with respect to certain domestic corporations.
IRS Issues Final Regulations on Section 956 Repatriation Rules
The proposed regulations provide rules for withholding on the transfer of a partnership interest.
Treasury Issues Proposed Regulations Under Section 1446(f)
June 17
U.S. citizens or resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico must pay any tax, interest, and penalties due or obtain a 4-month extension (Oct. 15).
Tax Return Deadline for U.S. Citizens or Residents Abroad
Q2 2019 Estimated Tax Payment Deadline
July
The impact of the U.S. Supreme Court’s decision in South Dakota v. Wayfair, now over a year since it was handed down, continues to reverberate throughout the business world.
One Year Later, Effects of Wayfair Still Unraveling
READ our insight
August
The Office of the U.S. Trade Representative (USTR) opened a short period for importers to request exclusions from the additional 25 percent tariff imposed on Chinese imports as of September 24, 2018.
Duty Refund Opportunity on Chinese Imports
September 16
Final deadline for calendar year partnerships and S corporations that had requested a tax filing extension.
Partnerships & S Corporations Extended Deadline
Individuals should make a payment of their 2018 calendar year estimated tax if they’re not paying their income tax for the year through withholding (or won't pay enough tax that way). Corporations should deposit the third installment of their calendar year estimated income tax for 2018.
Q3 2019 Estimated Tax Payment Deadline
October 15
Final deadline for calendar year C corporations and individuals that had requested a tax filing extension.
C Corporations & Individuals Extended Deadline
November 15
Final deadline for exempt organizations with calendar year-ends that had requested a tax filing extension. Exempt organizations with fiscal years ending on June 30, 2019, must file their return or request a 6-month extension.
Final Deadline for Exempt Organizations
December 16
Corporations should deposit the fourth installment of their calendar year estimated income tax for 2018.
Q4 2019 Estimated Tax Payment Due (Corporations)
