Note: When due dates fall
on a weekend, that due date is moved to the following Monday. If
due dates fall on a holiday, the due date is moved to the day
after the holiday.
|
|
W-2 and 1099's |
Due January 31. |
|
W-3 and 1096 |
Due February 28. |
|
Payroll |
Quarterly reports are due the last day of
the month following the end of the quarter. |
|
1st Quarter |
April items due: 941 (FICA) report, TWC
and a 940 (FUTA) deposit must be made if the client has reached a $500 liability
at the end of the quarter. |
|
2nd Quarter |
July items due: 941 (FICA) report, TWC
and a 940 (FUTA) deposit must be made if the client has reached a $500 liability
at the end of the quarter. |
|
3rd Quarter |
October items due: 941 (FICA) report, TWC
and a 940 (FUTA) deposit must be made if the client has reached a $500 liability
at the end of the quarter. |
|
4th Quarter |
January items due: 941 (FICA) report, TWC
and a 940 (FUTA) report. |
|
Payroll Tax
Deposits |
941 deposits are due the 15th of every
month if they are a monthly depositor. If they are a semi-weekly depositor,
deposits are due as follows:
If payday falls on Wed, Thu or Fri, deposit taxes by
the following Wednesday.
If payday falls on Sat, Sun, Mon or Tue, deposit taxes
by the following Friday. |
|
Sales Tax |
Sales tax reports are due the 20th of the
following month. |
|
Tax Returns (1040) |
Due April 15. With an extension, due
October 15. |
|
Estimated Tax Payments |
Due April 15, June 15, September 15 and
January 15. |
|
Corporate Tax Returns |
Due March 15. With extension, due
September 15 with year/end December 31. If different year/end, due the 15th of
third month following year/end. |
|
Partnership Tax Returns |
Due April 15. With extension, due September
15 with year/end December 31. If different year/end, due the 15th of fourth
month following year/end. |
|
990 Non-Profit |
Due May 15. With extension, due November
15 with year/end December 31. If different year/end, due the 15th of fifth month
following year/end. |
|
Franchise Tax Returns |
Due May 15. With extension, due November
15. Exception in the first year of business. |
|
Fiduciary Income Tax Return (1041) |
Due April 15. With extension, due September
15. |
|
Personal Property Tax Rendition |
Due April 15. One month extension
available. |
