Business Tax Calendar

Here’s a list of the most common Federal filing deadlines for business taxes.  It is not inclusive of all due dates.  Generally, due dates that fall on a weekend are extended to the next business day.  Typically, most, but not all, states follow Federal deadlines.  Specific due dates for your business and the type of tax should be discussed and verified with your accountant or with the tax authority itself.  I always recommend that payments or returns filed by mail be sent via certified mail, return receipt requested.  Those made via e-file or with EFTPS are provided confirmation numbers at the time of transmission (e-file) or request (EFTPS).

January 15

4th Quarter Estimate Payment for calendar year fiduciaries (Form 1041-ES)

January 31

Payroll tax returns, including annual returns, such as Federal Unemployment Tax, also information reporting forms, such as W-2’s and 1099’s must be mailed to recipients by this date

February 28

Annual informational forms, such as W-2’s, 1099’s and their transmittals due today

March 15

Calendar year corporate returns for a variety of entities (e.g. Form 1120 series) or Six Month Extensions of Time to File (Form 7004), also calendar year corporations electing S-corporation status

April 15

Calendar year fiduciary (estate and trust) returns (Form 1041) or Six Month Extensions of Time to File (Form 7004), also partnership returns, including LLP’s electing partnership treatment (Form 1065) or Six Month Extension of Time to File (Form 7004), calendar year fiduciary or corporation 1st Quarter Estimate Payment (Form 1041-ES or Form 1120-W, respectively)

April 30

Payroll tax returns, including FUTA deposits

May 15

Exempt Organization returns (Form 990 series) or Three Month Extension of Time to File (Form 8868)

June 15

Calendar year fiduciary or corporation 2nd Quarter Estimate Payment (Form 1041-ES or Form 1120-W respectively)

July 31

Payroll tax returns, including FUTA deposits, Retirement plan returns (Form 5500 series) or Two and One Half Month Extension of Time to File (Form 5558)

September 15

Calendar year fiduciary or corporation 3rd Quarter Estimate Payment (Form 1041-ES or Form 1120-W respectively), also calendar year corporation extended due date

October 15

Fiduciary, Partnership and Retirement plan returns extended due date

October 31

Payroll tax returns, including FUTA deposits

November 15

Exempt Organization returns extended due date

December 15

Calendar year corporation 4th Quarter Estimate Payment (Form 1120-W)

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Discuss the required frequency of payroll tax payments, via EFTPS or Form 8109, with your accountant to avoid costly interest and penalties.