Personal Income Tax | Due Date |
– Individual Income Tax Return is due by | 15-Apr |
– Individual income tax payment is due by | 15-Apr |
– U.S. citizens or U.S. residents (includes Green card holders or other U.S. tax residents) residing outside the United States | 15-June |
Note: This is a one time request for a particular tax year and maximum allowed extension of time for a tax year.
Corporations and S Corporations | Due Date |
– U.S. Corporation Income Tax Return 1120 for a C-Corporation | > The 15th day of the 4th month after the corporation’s tax year-end. |
– U.S. Corporation Income Tax Return 1120S for an S-Corporation | > The 15th day of the 3rd month after the corporation’s tax year-end. |
– Extension accepted by IRS – | > An additional 6 months. |
– Estimated tax payments – | > Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year. |
Employer’s Responsibility | Due Date |
– Report the Annual FUTA tax on wages on Form 940 | > The last day of the first calendar month after the calendar year ends. |
– Report your QUARTERLY social security and Medicare taxes and withheld income taxes on wages on Form 941 | > The last day of the first calendar month after the calendar quarter ends. |
– Certain small employers – report the ANNUAL social security and Medicare taxes and withheld income tax on Form 944 | > The last day of the first calendar month after the calendar year ends. |
– Report the Annual income tax withheld on all nonpayroll items on Form 945 | > The last day of the first calendar month after the calendar year ends. |
– Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3, and W-3SS are due by | > 31st-Jan |
Note: Most quarterly and annual filing due dates are the same date of the month as the monthly due date, but there are some exceptions. Many States give you a discount for timely filing and payment.
SALES AND USE TAX MONTHLY FILER | Due Date |
– California | > 30th of the following month |
– Florida | > 19th of the following month |
– Kansas | > 25th of the following month |
– Maine | > 15th of the following month |
– Montana | > No Sales and Use Tax |
– Nevada | > 30th of the following month |
– New Mexico | > 25th of the following month |
– North Dakota | > 30th of the following month |
– Ohio | > 23th of the following month |
– Oregon | > No Sales and Use Tax |
– Utah | > 30th of the following month |
– Washington | > 25th of the following month |
– Wisconsin | > 30th of the following month |
– Wyoming | > 30th of the following month |
– Rest of the States | > 20th of the following month |