What are the due dates for most used forms?
Payroll Reports and Forms:
- Payroll reports cover calendar quarters:
- January 1 through March 31; Quarter I
- April 1 through June 30; Quarter II
- July 1 through September 30; Quarter III
- October 1 through December 31; Quarter IV
- Reports are due (and have to be postmarked) on the last day of the month following the close of the quarter. Therefore:
- Quarter I is due on April 30
- Quarter II is due on July 31
- Quarter III is due on October 31
- Quarter IV is due on January 31
- End of the year forms W-2 and W-3:
- Forms need to be provided to employees by January 31
- Copies need to be mailed to the Social Security Administration by January 31
- End of the year forms 1099 and 1096:
- Forms need to be provided to recipients by January 31
- Copies need to be mailed to the Internal Revenue Service by January 31
Sales Tax Returns:
- Sales tax returns can be prepared on the monthly, quarterly or annual basis
- Reports are due (and have to be postmarked) on the 20th day of the month following the close of the period. Therefore:
- Monthly returns are due on the 20th day of the next month
- Quarterly returns cover calendar quarters and are due as follows:
- Quarter I is due on April 20th
- Quarter II is due on July 20th
- Quarter III is due on October 20th
- Quarter IV is due on January 20th
- Annual returns are due on January 20th.
Annual Tax Returns:
- March 15 (Extensions Until Sept. 15)
- Form 1065, U.S. Return of Partnership Income; and
- Form 1120S, U.S. Income Tax Return for an S Corporation.
Note: This is the due date for the tax return and for the Schedules K-1 that the entity must provide to its owners.
- April 15 (Extensions Until Oct. 15, Unless Noted Below)
- Form 1040, U.S. Individual Income Tax Return;
- Form 1041, U.S. Income Tax Return for Estates and Trusts (extensions until Sept. 30);
- Form 1120, U.S. Corporation Income Tax Return (extensions until Sept. 15 until 2026, see note below); and
- FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) (any late filing penalty for a first-time filer may be waived).
- Form 709, Gift Tax Return;
- May 15 (Extensions Until Nov. 15)
- Form 990, Return of Organization Exempt From Income Tax (series).
- Extensions are NOT for PAYMENT of tax. Therefore, if tax is due it should be paid in full on or before the original due date of the return and estimated payments if applicable should have been made, otherwise penalties and interest will accrue.
- Individual Tax Returns (Form 1040): Estimated tax payments are due on April 15th, June 15th, September 15th, and January 15th.
- Corporate Tax Returns (Form 1120 and 1120S, if applicable, calendar-year basis filer): Estimated tax payments are due on April 15th, June 15th, September 15th and December 15th.
- Please call us for payment requirements for Payroll Tax Returns (Form 941 and 940)
Please make sure you call us early enough to ensure prompt processing.