October 2017 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 16 – Individuals
If you have an automatic 6-month extension to file your income tax return for 2016, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
October 16 – SEP IRA & Keogh Contributions
Last day to contribute to SEP or Keogh retirement plan for calendar year 2016 if the tax return is on extension
through October 16.
October 2017 Business Due Dates
October 2 – Fiduciaries of Estates and Trusts
File a 2016 calendar year return (Form 1041). This due date applies only if you were given an extension of 5 ½ months. If applicable, provide each beneficiary with a copy of K-1 (Form 1041) or a substitute Schedule K-1.
October 15 – Taxpayers with Foreign Financial Interests
If you received a 6-month extension of time to report your foreign financial accounts to the Department of the Treasury, this is the due date for Form FinCEN 114.
October 16 – Social Security, Medicare and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in September.
October 16 – 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 2017. 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 10 to file the return.
October 31 – Certain Small Employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the third quarter.
October 31 – Federal Unemployment Tax
Deposit the tax owed through September if more than $500
