Below are dates and deadlines for various items you will need to know for this year's tax deadlines. For a printable copy of this calendar, click RM Tax Calendar 2015.

February 2

Businesses

• For providing Form 1099 to recipients of any 2014 interest, dividend or reportable miscellaneous income payments.

Employers

• For providing 2014 Form W-2 to employees and filing various annual payroll tax returns.

March 2

Businesses

For filing Form 1099 and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2014 to the IRS. (E-filers can defer until March 31)

Employers

For providing 2014 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. (E-filers can defer until March 31)

March 16

Calendar Year Corporations

For filing a 2014 income tax return (Form 1120 or Form 1120S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.

March 31

Employers

For electronically filing Form 1098, Form 1099, Form W-2, Form W-3 and Form W-2G.

April 15

Individuals

• For filing a 2014 income tax return (Form 1040, 1040 A or 1040 EZ) or for filing an automatic six-month extension (Form 4868) and paying any tax due.
• For paying the first installment of 2015 estimated taxes if not paying income tax through withholding (Form 1040 ES).
• For making 2014 contributions to a traditional or Roth IRA (even if a 2014 income tax return extension is filed).
• For making 2014 contributions to a SEP (unless an extension of time to file your 2014 income tax return is filed).
• For filing a 2014 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892) and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due (Form 709).

Calendar-Year Partnerships

• For filing an income tax return for 2014 (Form 1065, 1065B) or requesting an automatic five-month (Form 1065) or a six-month (Form 1065B) extension (Form 7004).

Calendar-Year Corporations

• For paying the first installment of 2015 estimated income taxes.

Trusts and Estates

• For filing an income tax return for the 2014 calendar year (Form 1041) or filing for an automatic five-month extension (Form 7004) and paying any income tax due.

April 30

Employers

• For reporting income tax withholding and FICA taxes for the first quarter 2015 (Form 941) and filing other quarterly payroll taxes.

May 15

Exempt Organizations

For filing a 2014 calendar-year information return (Form 990, 990-EZ, or 990-PF) or filing for an automatic three-month extension (Form 8868) an paying any tax due.

Small Exempt Organizations (with gross receipts normally of $50,000 or less)

For filing e-Postcard (Form 990-N) if not filing Form 990 or 990-EZ.

June 15

Individuals

For paying the second installment of 2015 estimated taxes if not paying income tax through withholding (Form 1040-ES).

Calendar-Year Corporations

For paying the second installment of 2015 estimated income taxes.

June 30

Individuals and Businesses

For report of Foreign Bank and Financial Accounts (FBAR) for reporting of foreign financial accounts—aggregate value of foreign financial accounts that exceeded $10,000 any time during the calendar year.

July 31

Employers

• For filing a calendar-year retirement plan (Form 5500 or 5500-EZ) or requesting an extension.
• For reporting income tax withholding and FICA taxes for second quarter of 2015 (Form 941) and filing quarterly payroll returns.

August 17

Exempt Organizations

For filing a 2014 calendar-year information return (Form 990, 990-EZ, or 990-PF) or filing for an additional three-month extension (Form 8868) if an automatic three-month extension was previously filed.

September 15

Individuals

For paying the third installment of 2015 taxes if not paying income tax through withholding (Form 1040-ES).

Trusts & Estates

For filing an income tax return for the 2014 calendar year (Form 1041) if an automatic five-month extension was filed.

Calendar-Year Partnerships

For filing an income tax return for 2014 (Form 1065) if an automatic five-month extension was filed.

Calendar-Year Corporations

• For paying the third installment of 2015 estimated taxes if not paying income tax through withholding (Form 1040-ES).
• For filing a 2014 income tax return (Form 1120 or 1120S) if an automatic six-month extension was filed.

For making contributions for 2014 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

October 1

Employers

For establishing a SIMPLE for 2015, except in certain circumstances.

October 15

Individuals

• For filing a 2014 income tax return (Form 1040, 1040A or 1040EZ) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
• For making contributions for 2014 to certain retirement plans or establishing a SEP for 2014, if an automatic six-month extension was filed.
• For filing a 2014 gift tax return (Form 709) if an automatic six-month extension was filed.

Calendar-Year Partnerships

For filing an income tax return for 2014 (Form 1065-B) if an automatic six-month extension was filed.

 October 31

Employers

For reporting income tax withholding and FICA taxes for third quarter 2015 (Form 941) and filing quarterly payroll tax returns.

November 16

Exempt Organizations

For filing a 2014 calendar-year information return (Form 990, 990-EZ or 990-PF) if an additional three-month extension was previously filed.

December 15

Calendar-Year Corporations

For paying the fourth installment of 2015 estimated income taxes.

December 31

Employers

For establishing a retirement plan for 2015 (generally other than a SIMPLE or a SEP).

January 15, 2016

Individuals

For paying the fourth installment of 2015 estimated taxes if not paying income tax through withholding (Form 1040-ES).