It’s hard to believe that second quarter tax deadlines are already in our midst. Mark your calendars for the following due dates…
April 15 — Besides being the last day to file (or extend) your 2018 personal return and pay any tax that’s due, 2019 first quarter estimated tax payments for individuals, trusts and calendar-year corporations are due today. Also due are 2018 returns for trusts and calendar-year estates and C corporations, FinCEN Form 114 (“Report of Foreign Bank and Financial Accounts” — though an automatic extension applies to October 15), and any final contribution you plan to make to an IRA or Education Savings Account for 2018. SEP and Keogh plan contributions are also due today if your return is not being extended.
May 15 — Original due date for exempt organization returns (Form 990).
June 17 — Second quarter estimated tax payments for individuals, trusts, and calendar-year corporations are due.