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With the start of the new year, the next tax season is coming closer. Below are the key 2019 tax deadlines you need to know for your 2018 tax filings. If you are looking for help with this, check out these tips to find the best expat tax accountant for your situation.
Tax deadlines for Individuals
- Initial Apr 15 – Due date for individual returns. This is also the date interest starts accruing for any tax you owe, even if you file an extension. You should make an estimated payment by April 15 to avoid interest if you can’t file yet by that date.
- Expats Jun 17 – Expats living abroad get an automatic 2 months extension to file, and June 15 falls on a Saturday in 2019. Interest still starts accruing on April 15.
- Extended Oct 15 – The final deadline to file for those individuals who filed for an extension.
Tax due dates for Sole Proprietor and Single-member LLC
Sole proprietors and single-member LLCs pass income through to the person running it and therefore have the same due dates as for individuals.
The business income is reported on Schedule C, as part of the individual tax return.
Tax due dates for Multi-member LLC
Multi-member LLCs are taxed as partnerships. See below for tax due dates.
Tax due dates for Partnership & S-Corp
Partnership on a calendar year and S-Corporation:
- Initial Mar 15 – Due date for form 1065 with Schedule K-1 for partnerships and form 1120S for S corporations.
- Extended Sep 16 – The final deadline for partnerships and S-Corps that filed for an extension.
For partnerships with a different tax year, tax returns must be filed by the 15th day of the third month after the tax year end date.
S-Corp election date
- March 15 – Last day to file form 2553 to elect to be treated as S-Corporation for the 2019 calendar year. (Learn here if a LLC or S-Corp is more beneficial.)
Tax due dates for C-Corp
Deadlines for filing corporate tax returns (Form 1120):
- Initial Apr 15 – If the corporation’s fiscal year ends on December 31. If the fiscal year end is different from Dec 31, tax due date is the 15th day of the 4th month after year end.
- Extended Oct 15 – Final deadline if you requested a 6-month extension with form 7004.
Tax deadlines for Quarterly Estimated Payments
When tax payments are not automatically withheld each month, e.g. for the self-employed, estimated tax payments must be made quarterly to avoid penalties.
- Jan 15, 2019 – Last estimated tax instalment for 2018 tax year
- Apr 15, 2019 – 1st payment for 2019
- Jun 17, 2019 – 2nd payment
- Sep 16, 2019 – 3rd payment
- Jan 16, 2020 – 4th payment
Tax due dates for FBAR (FinCen 114)
Foreign bank accounts must be reported if certain requirements are met.
- Initial Apr 15 – Starting with the last tax year, the FBAR due date has moved up significantly from June 30 to the April tax day for individual returns.
- Extended Oct 15 – If you fail to file by April 17th (2018), the FinCen will grant an automatic extension to Oct 15.
State tax deadlines
Please check any state you have to file in. Not all state tax calendars align with the federal 2019 tax deadlines.
Get ready early for the next tax season. If you need help filing your expat tax return or business return, schedule a free consultation with us.