Calendar

If you receive $20 or more in tips during September, report them to your employer. You can use Form 4070.

File a 2019 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 15, earlier.

If you have an automatic 6-month extension to file your income tax return for 2019, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.

If the monthly deposit rule applies, deposit the tax for payments made in September.

If the monthly deposit rule applies, deposit the tax for payments made in September.

During the month of November – Encourage employees to fill out a new Form W-4 or Form W-4(SP) for 2021 if they experience any personal or financial changes (for example, changes to filing status, number of jobs, other income, deductions, or credits). The 2021 revision of Form W-will be available at IRS.gov/FormW4 by Mid-December. Encourage your employees to use the IRS Tax Withholding Estimator available at IRS.gov/W4App.

Deposit any undeposited tax if your tax liability is $2,500 or more for 2020 but less than $2,500 for the third quarter.

Deposit the tax owed through September if more than $500.

File Form 941 for the third quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less that $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 10 to file the return.

If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.