Knowing when to file your tax returns can help you plan appropriately. The following is a comprehensive list of both domestic and international deadlines for 2024 that individuals and businesses should be aware of:

Key 2024 U.S. Tax Deadlines

January 16, 2024

  • Fourth Quarter 2023 Estimated Tax Payment Due: Individuals and businesses that make quarterly estimated tax payments must submit their final payment for the 2023 tax year by this date.

February 15, 2024

  • 1099 and 1096 Forms Due: Employers must file Form 1099s (reporting non-employee compensation and other income) and Form 1096 (summary of 1099s) with the IRS. Copies of 1099s must also be provided to independent contractors and other applicable recipients by this date.

March 15, 2024

  • S Corporation and Partnership Returns Due: Businesses that operate as S corporations (Form 1120-S) and partnerships (Form 1065) must file their 2023 tax returns by this date, unless they file for an extension (which grants them until September 16, 2024).

  • Foreign Partnership Withholding and Return (Form 8804): Any U.S. partnership with foreign partners must withhold and remit tax on effectively connected income (ECI) by this date, and file Form 8804 (or request an extension).

  • Withholding Tax Returns for Foreign Persons (Form 1042-S): This is the due date for filing the annual return (Form 1042-S) and paying any withholding taxes for foreign persons earning U.S. income, such as interest, dividends, and ECI.

April 15, 2024

  • Individual and Corporate Tax Returns Due:

    • Individual Income Tax Returns (Form 1040): The filing deadline for U.S. citizens, resident aliens, and many expatriates.

    • Corporate Tax Returns (Form 1120): C Corporations must file their tax returns by this date or request an extension until October 15, 2024.

    • First Quarter 2024 Estimated Tax Payment Due: Estimated tax payments for individuals and businesses for the first quarter of 2024 are also due.

    • Foreign Bank Account Reporting (FBAR): FBAR filings (FinCEN Form 114) are due by this date. An automatic extension until October 15, 2024, is available.

June 17, 2024

  • Second Quarter 2024 Estimated Tax Payment Due: The second estimated tax payment for 2024 must be made by this date.

  • Tax Deadline for U.S. Citizens Living Abroad: U.S. citizens and resident aliens residing abroad have an automatic two-month extension to file their 2023 individual tax returns (Form 1040) by this date. If further time is needed, they can file for an extension until October 15, 2024.

  • Foreign Corporation (Form 1120-F): Foreign corporations with U.S.-source income that is effectively connected with a U.S. trade or business must file Form 1120-F by this date or request an extension until December 15, 2024.

September 16, 2024

  • Third Quarter 2024 Estimated Tax Payment Due: The third quarterly estimated tax payment for 2024 is due on this date.

  • Extended S Corporation and Partnership Returns Due: Businesses that filed for a six-month extension for their 2023 tax returns must submit them by this date.

October 7, 2024 (Special Relief)

  • Extended Deadline for Israeli Residents Affected by Terrorist Attacks (For 2022 Tax Year Returns): Individuals and businesses in Israel affected by the 2023 terrorist attacks have until this date to file their 2022 tax returns, following automatic IRS relief.

    Initially, the standard deadline for U.S. taxpayers abroad to file their tax returns for 2022 was June 15, 2023 (with a two-month automatic extension from April 15). However, due to the terrorist attacks in Israel in 2023, the IRS provided an automatic extension for affected individuals to file their returns and pay any due taxes until October 7, 2024.

    This extension applies to:

    • Individual income tax returns (Form 1040) for the 2022 tax year.

    • Corporate, partnership, and trust returns.

    • Estimated tax payments that were originally due between April 15, 2023, and the extended October 7, 2024, deadline.

October 15, 2024

  • Extended Individual and Corporate Tax Returns Due: Individuals and corporations that filed for an extension have until this date to file their 2023 tax returns.

  • Foreign Corporation U.S. Income Extended Deadline (Form 1120-F): Foreign corporations that requested an extension have until this date to file their 2023 U.S. tax return for income effectively connected with a U.S. trade or business.

October 15, 2024 (Special Relief)

  • Extended Deadline for Israeli Residents Affected by Terrorist Attacks: Individuals and businesses in Israel affected by the 2023 terrorist attacks have until this date to file their 2023 tax returns, following automatic IRS relief.

December 16, 2024

  • Final Withholding on ECI for Partnerships (Form 8804): U.S. partnerships with foreign partners must make their final withholding payment for ECI by this date, along with the annual filing of Form 8804.

January 15, 2025

  • Fourth Quarter 2024 Estimated Tax Payment Due: The final quarterly payment for the 2024 tax year is due by this date.