January 1— New Year’s Day
January 20— Birthday of Martin Luther King, Jr. / Inauguration Day
February 17— Washington’s Birthday
April 16— District of Columbia Emancipation Day
May 26— Memorial Day
July 4— Independence Day
September 1— Labor Day
October 13— Columbus Day
November 11— Veterans Day
November 27— Thanksgiving Day
December 25— Christmas Day
Statewide legal holidays.
A statewide legal holiday delays a due date for filing a return
only if the IRS office where you are required to file is located in that state. A statewide legal holiday does not delay a due date for making a federal tax deposit.
Extended due date for Forms 1098, 1099, and W2 if filed electronically.
If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31.
For 2014, the due date for giving the recipient these forms is January 31.
For information about filing Forms 1098, 1099, or W-2G electronically, see Publication
1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and
For information about filing Form W-2 electronically with the SSA, visit www.ssa.gov/employer or call 1-800-772-6270.
Whenever possible, you should take action before the listed due date. If you are
late, you may have to pay a penalty as well as interest on any overdue taxes.
Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.
Use of private delivery services.
You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments.These private delivery services include only the following.
DHL Express (DHL): DHL Same Day Service.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight,
FedEx 2 Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd
Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS World-
For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov
and enter “private delivery service” in the search box.
The private delivery service can tell you how to get written proof of the mailing date.
The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
General Tax Calendar
This tax calendar has the due dates for 2014 that most taxpayers will need. Employers and
persons who pay excise taxes also should use the Employer’s Tax Calendar and the Excise
Fiscal year taxpayers.
If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal Year Taxpayers at the end of this calendar.
The first quarter of a calendar year is made up of January, February, and March.
January 10 Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee’s Report of Tips to Employer.
January 15 Individuals.
Make a payment of your estimated tax for 2013 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES, Estimated Tax for Individuals. This is the final installment date for 2013 esti-
mated tax payments. However, you do not have to make this payment if you file your
2013 return (Form 1040) and pay any tax due by January 31, 2014.
Farmers and fishermen.
Pay your estimated tax for 2013 using Form 1040-ES. You have until April 15 to file your 2013 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2013 return and pay any tax due by March 3, 2014, to avoid an estimated tax penalty.