Tax Filing and Payment Deadlines
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HEALTH SAVINGS ACCOUNT (HSA) CONTRIBUTIONS are due by April 15 for the prior year (if the HSA was already established in prior year).
SEP IRA CONTRIBUTIONS for the prior year are due by March 15 for businesses and April 15 for individuals unless a tax filing extension is filed. Then the contribution deadline is September 15 for businesses and October 15 for individuals.
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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FEDERAL VOUCHER |
CALIFORNIA VOUCHER |
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S-CORPORATION TAX |
* These deadlines are for calendar (12/31) year-end entities. For FYE entities, due date is 15th day of 3rd month after FYE and extension is 6 months after FYE. |
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Form 1120-S Return |
March 15 |
September 15 |
March 15 |
N/A |
Form 3586 |
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Form 7004 Extension |
March 15 |
March 15 |
N/A |
Form 3539 |
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Next Year’s Estimated Quarterly Tax |
April 15
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N/A |
Form 100-ES |
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Pass-Through Entity Elective Taxes |
June 15 |
N/A |
Form 3893 |
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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FEDERAL VOUCHER |
CALIFORNIA VOUCHER |
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PARTNERSHIP (LLC) TAX |
* These deadlines are for calendar (12/31) year-end entities. For FYE entities, due date is 15th day of 3rd month after FYE and extension is 6 months after FYE. |
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Form 1065 Return |
March 15 |
September 15 |
March 15 |
N/A |
Form 3522 (paper file)
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Form 7004 Extension |
March 15 |
March 15 |
N/A |
Form 3536 |
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Next Year’s Estimated Quarterly Tax |
N/A |
N/A |
N/A |
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Pass-Through Entity Elective Taxes |
June 15 |
N/A |
Form 3893 |
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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FEDERAL VOUCHER |
CALIFORNIA VOUCHER |
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C-CORPORATION TAX |
* These deadlines are for calendar (12/31) year-end entities. For FYE entities, due date is 15th day of 4th month after FYE and extension is 6 months after FYE. For June 30 fiscal-year entities, due date is 15th day of 3rd month after FYE (Sept 15) and extension is 7 months (six-month extension if filing Form 1120-POL). |
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Form 1120 Return |
April 15 |
October 15 |
April 15 |
pay via EFTPS only |
Form 3586 |
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Form 7004 Extension |
April 15 |
April 15 |
pay via EFTPS only |
Form 3539 |
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Next Year’s Estimated Quarterly Tax |
April 15
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pay via EFTPS only |
Form 100-ES |
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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FEDERAL VOUCHER |
CALIFORNIA VOUCHER |
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NON-PROFIT TAX |
* These deadlines are for calendar (12/31) year-end entities. For FYE entities, due date is 15th day of 5th month after FYE and extension is 6 months after FYE. |
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Form 990 Return |
May 15 |
November 15 |
May 15 |
pay via EFTPS only |
Form 3586 +
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Form 8868 Extension |
May 15 |
May 15 |
pay via EFTPS only |
Form 3539 |
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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FEDERAL VOUCHER |
CALIFORNIA VOUCHER |
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TRUST AND ESTATE TAX |
* These deadlines are for calendar (12/31) year-end entities. For FYE entities, due date is 15th day of 4th month after FYE and extension is 5-1/2 months after FYE. |
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Form 1041 Return |
April 15 |
September 30 |
April 15 |
Form 1041-V |
Form 3843 |
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Form 7004/8868 Extension |
April 15 |
April 15 |
Form 1041-ES |
Form 3563 |
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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ESTATE TAX |
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Form 706 Return |
Nine months after the DOD |
Six months more |
Nine months after the DOD |
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Form 4768 Extension |
Nine months after the DOD |
Nine months after the DOD |
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DEADLINE |
EXTENDED DEADLINE |
PAYMENT
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GIFT TAX |
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Form 709 Return |
April 15 (year after gift was made) |
Six months more |
April 15 (year after gift was made) |
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Form 8892 Extension |
April 15 (year after gift was made) |
April 15 (year after gift was made) |
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DEADLINE |
PAYMENT DUE DATE |
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SALES TAX |
If pre-pay account, payment is due 24th of EACH month plus: |
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Quarterly Returns |
April 30
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April 30
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UNDERGROUND TANK TAX |
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Quarterly Returns |
April 25
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April 25
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PAYROLL |
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Form 941 Quarterly Returns |
April 30
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varies |
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Form 940 Annual Return |
January 31 |
varies |
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Employer Form 1099s & W-2s |
January 31 |
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Changes to W-2s for current year |
January 31 |
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