Due Dates
Due Dates
Income Tax Return (Form 1040) Filing Deadline
Due Date: April 15 (or the next business day if it falls on a weekend or holiday)
Extension: You can request an extension to October 15, but payment must still be made by April 15 to avoid penalties.
Estimated Tax Payments
Due Date: April 15, June 15, September 15, and January 15 of the following year (for the next quarter)
Purpose: Quarterly payments for self-employed individuals or those with significant income not subject to withholding.
IRA Contribution Deadline
Due Date: April 15 (or the next business day if it falls on a weekend or holiday)
Purpose: Last day to make contributions for the previous tax year.
Tax Filing for Non-Residents (Form 1040-NR)
Due Date: June 15 for U.S. citizens living abroad, or April 15 for non-resident aliens, unless they are self-employed, in which case the deadline is June 15.
Corporation Tax Returns (Form 1120)
Due Date: April 15 (for calendar year taxpayers) or the 15th day of the 4th month after the end of the corporation's fiscal year.
S-Corporation Tax Returns (Form 1120-S)
Due Date: March 15 (for calendar year taxpayers) or the 15th day of the 3rd month after the end of the S-Corp's fiscal year.
Partnership Tax Returns (Form 1065)
Due Date: March 15 (for calendar year taxpayers) or the 15th day of the 3rd month after the end of the partnership's fiscal year.
Self-Employed Individuals (Schedule C with Form 1040)
Due Date: Same as individual returns (April 15) or with extensions.
Estimated Tax Payments for Businesses and Self-Employed Individuals
Due Date: April 15, June 15, September 15, and January 15 (next year)
Purpose: Quarterly payments for income not subject to withholding, including self-employed income.
Employer's Federal Unemployment (FUTA) Tax (Form 940)
Due Date: January 31 (for the previous year). If you deposited all your FUTA taxes on time, the due date is February 10.
Quarterly Payroll Tax Filing (Form 941)
Due Dates:
1st Quarter: April 30
2nd Quarter: July 31
3rd Quarter: October 31
4th Quarter: January 31 (of the following year)
Small Business Payroll (Form 944)
Due Date: January 31 (if annual filing is required for small businesses).
Estate and Trust Tax Returns (Form 1041)
Due Date: April 15 (for calendar year filers), or the 15th day of the 4th month following the end of the fiscal year for fiscal year filers.
Holidays and Weekends: If a due date falls on a weekend or federal holiday, the due date is typically the next business day.
Penalties: Late filing or late payments may incur penalties and interest, so it’s essential to adhere to these deadlines.