All businesses
File information returns for certain payments you made during 2020.

Employees who work for tips
If you received $20 or more in tips during February, report them to your employer.

Partnerships
File a 2020 calendar year return.

S corporations
File a 2020 calendar year income tax return and pay any tax due.

S corporation election
File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2021.

Electronic filing of Forms 1097, 1098, 1099,
3921, 3922, and W-2G.

Employees who work for tips
If you received $20 or more in tips during March, report them to your employer.

Individuals
File a 2020 Form 1040 or Form 1040-SR and pay any tax due.

Household employers
If you paid cash wages of $2,200 or more in 2020 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes.

Corporations
File a 2020 calendar year income tax return and pay any tax due.