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 |
Non-resident Alien who was not employed in the United Sates | 15-June |
Non-resident with employment income from the United States | 15-Apr |
Note: This is a one time request for a particular tax year and maximum allowed extension of time for a tax year.
Corporate Income Tax | 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 | 23rd 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 |