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. |
Automatic extension – | You have an automatic extension to file your 1120 tax return by the end of the 15th day of the 6th month from the tax year end if you maintained your tax records outside of the United States and Porto Rico. |
Estimated tax payments – | Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year end. |
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 |