Thursday, March 15th 2018

S Corporations. File your 2017  calendar-year in come tax return  (Form 1120-S) and pay any tax that is due.  Provide each shareholder with a copy of Schedule  K- 1 ( Form 1120-S), Shareholder's Share of Income, Deduction, Credits, etc., or a substitute Schedule  K- 1. For an automatic six-month  extension, file  Form 7004.

S Corporation Election. File Form 2553, Election by a Small Business Corporation, by this date to be treated as an S corp beginning with calendar-year 2018. If you miss the deadline, the switch generally won't take effect until calendar-year 2019.

Partnerships (and  LLCs treated as partnerships). File your 2017 calendar-year return  (Form 1065). Provide each  partner with a copy of Schedule K-1, Partner's Share of Income, Deduction, Credits, etc., or a substit u te Schedule K-1. For an automatic six-month extension, file Form  7004.

Employers. February 2018 payroll tax deposit is due if you're not on a semiweekly  deposit schedule.

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