KEY TAX DEADLINES
| 1. Taxpayers adopting Calendar Years |
| A. Estimated Tax | |
| 1st Quarter | April 15 |
| 2nd Quarter | June 15 |
| 3rd Quarter | September 15 |
| 4th Quarter | January 15 |
| B. Tax Returns | Regular | Extended |
| Form 990 – Non Profit Organizations | May 15 | November 15 |
| Form 1040 – Individuals | April 15 | October 15 |
| Form 1041 – Trusts & Estates | April 15 | October 15 |
| Form 1065 – Partnerships | March 15 | September 15 |
| Form 1120 S – S Corporations | March 15 | September 15 |
| Form 1120 – C Corporations | April 15 | September 30 |
| 2. Fiscal Year Filers | |
| Partnership & S Corporations | 15th day of the third month after the end of their fiscal tax year |
| C Corporations tax returns will be due the | 15th day of the fourth month after the end of their fiscal tax year |
| 3. ‘1099’s / W2’s / W3’s & Others |
| W2/W3 – Paper Filing | January 31 |
| 1099/1096 – Paper Filing | January 31 |
| 1094-C/1095-C – Paper Filing | January 31 |
| W2/W3 – efile | March 31 |
| 1099/1096 – efile | March 31 |
| 1094-C/1095-C – efile | March 31 |
| 4. Quarterly 941’s – Payroll Report |
| 1st Quarter | April 30 |
| 2nd Quarter | July 31 |
| 3rd Quarter | October 31 |
| 4th Quarter | January 31 |
| 5. Annual 940’s FUTA Report | |
| Annual – Form 940 | January 31 |
| Form 5500 Series – Employee Benefit Plan | July 31 |
| Form 5500 Series – Employee Benefit Plan – Extended | October 15 |
| Employee Benefit Plan tax returns are due | The last day of the seventh month after the plan year ends |
If the tax due date would fall on a Saturday, Sunday or Federal holiday, then the due date is next Federal working day.