Tax Center

Important Due Dates

December 15

Corporations – Deposit the fourth installment of estimated income tax for the current year. Use form 1120-W to estimate your tax for the year.

Employers – If the monthly deposit rule applies, deposit the payroll tax for payments in November. Please note payroll tax for current month is due every 15th of following month.

January 31

All Employers – Last day to give your employees their copies of Form W-2 for the previous year. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and
notify the employee of the posting.

File Form 940 (or 940-EZ) for this year. If your tax is $100 or less, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return.

File Form 941 for the fourth quarter of last year. Deposit the tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return. File form DE 88, DE9 and DE 9C with the State in California.

File Form 945 to report income tax withheld for this year on all non payroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members.

Give your employees their copies of Form W-2 for the previous year. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31st.

Give annual information statements to recipients of 1099 payments made during previous year.

Individuals – File your income tax return (Form 1040) for this year if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment.

March 15

Corporations – File a previous calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S Corporations – File a previous calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income,
Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

Partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following
the close of the partnership’s tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

S Corporation election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with current calendar year. If Form 2553 is filed late, S treatment
will begin with next calendar year.

April 15

Individuals – File an income tax return for the previous year (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15. Make a payment of your current estimated tax if you are not paying your income tax for the year through withholding (or will not pay enough tax that way). Use Form
1040-ES. This is the first installment date for estimated tax in the current year.

Household employers – If you paid cash wages of $1,700 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also, report any income tax you withheld for your household employees.

Individuals – If you are not paying your current year income tax through withholding (or will not pay enough tax during the year that way), pay the first installment of your current estimated tax. Use Form 1040-ES.

Corporations – Deposit the 1st installment of estimated income tax for the current year. Use Form 1120-W to estimate your tax for the year.

April 30  

File Form 941 for the 1st quarter of this year. Deposit the tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return. File form DE 88, DE9 and DE 9C with the State in California.

June 15

Individuals – If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals – Make a payment of your current estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in the current year.

Corporations – Deposit the 2nd installment of estimated income tax for the current year. Use Form 1120-W to estimate your tax for the year.

July 31

Employers – File Form 941 for the 2nd quarter of this year. Deposit the tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.). File form DE 88, DE9, and DE 9C with the State in
California.

Employers – Federal Unemployment Tax. Deposit the tax owed through June if more than $500.

September 15

Individuals – Make a payment of your current year estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in the current year.

Partnerships – File a previous year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.

Corporations – File a previous year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

S corporations – File a previous year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Corporations – Deposit the 3rd installment of estimated income tax for the current year. Use Form 1120-W to estimate your tax for the year.

October 15

Individuals – If you have an automatic 6-month extension to file your income tax return for the previous year, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

October 31

Employers – File Form 941 for the 3rd quarter of this year. Deposit the tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.). File form DE 88, DE9, and DE 9C with the State in
California.