- Businesses: Deadline for establishing a new SIMPLE retirement plan for 2018; Deadline to provide written notice to employees related to Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) plans that begin on January 1, 2019
- Individuals: 2017 return due (Form 1040) if on extension
- Calendar-year C corporations: 2017 return due (Form 1120) if on extension
- Employers: File Form 941 for 3rd quarter 2018
- Employers: Request Form W-4s from employees whose withholding allowances will be different in 2019
- Calendar-year C Corporations: 4th installment of 2018 estimated tax due
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