Important Dates

JANUARY

• January 15 Individual 1040-ES - Fourth quarter estimated tax due
• January 31 Payroll 941 - Fourth quarter payroll tax return due
• January 31 Payroll 940 - Annual Federal Unemployment tax return due
• January 31 Form 1099 - Due to payees
• January 31 Payroll W-2 - Employee wage reports due to employees

FEBRUARY

• February 28 Payroll W-3, W-2 - Reports due to Social Security Administration
• February 28 Form 1096, 1099 – File Annual Summary and Transmittal to IRS

MARCH

• March 15 C-Corporation 1120 – Income tax return due
• March 15 S-Corporation 1120s – Income tax return due

APRIL

• April 15 Individual 1040 – Return and taxes due for in individual income tax return
• April 15 Individual 1040-ES – First quarter estimated tax payment due
• April 15 Corporation – Calendar year corporation first quarter estimate due
• April 15 Partnership 1065 – Partnership income tax return due
• April 15 Fiduciary 1041 – Fiduciary income tax return due for calendar trusts
• April 30 Payroll 941 - First quarter payroll tax return due
• April 30 Payroll Federal Unemployment Tax – Due if liability reaches $500

MAY

• May 15 Non-profit Form 990 – Calendar year-end nonprofit tax return due

JUNE

• June 15 Individual 1040-ES – Second quarter estimated tax payment due
• June 15 Corporation – Calendar year corporation second quarter estimate due

JULY

• July 31 Payroll 941 – Second quarter payroll tax return due
• July 31 Payroll Federal Unemployment Tax – Due if liability reaches $500

SEPTEMBER

• September 15 C-Corporation 1120 - Extended due date for calendar year corporation
• September 15 S-Corporation 1120S – Extended due date for calendar year corporation
• September 15 Corporation – Calendar year corporation third quarter estimate due
• September 15 Partnership 1065 – Extended due date for partnership tax return
• September 15 Fiduciary 1041 – Extended due date for trust and estate tax returns
• September 15 Individual 1040-ES – Third quarter estimated tax payment due

OCTOBER

• October 15 Individual 1040 – If extended, due date for individual income tax return
• October 31 Payroll 941 – Third quarter payroll tax return due v 31 Payroll Federal Unemployment Tax – Due if liability reached $500

DECEMBER

• December 15 Corporation – Calendar year corporation fourth quarter estimate due