BUSINESS TAX CALENDAR

Fourth quarterly estimated tax payment for Sep 1 – Dec 31.

Distribute W-2 forms to all employees for the prior tax year.

Send 1099-NEC to all contractors paid $600+ in the prior year.

File W-2 copy A with the Social Security Administration.

Monthly payroll tax deposit for January wages, if monthly depositor.

S-Corp tax return or 6-month extension request due. K-1s must be issued to shareholders.

Partnership tax return or extension request due. Schedule K-1s issued to partners.

Paper filing deadline for W-2 / 1099 with IRS (electronic deadline was Jan 31).

First quarterly estimated tax payment for Jan 1 – Mar 31. Pay if you expect to owe $1,000+.

Personal income tax return. File or request 6-month extension. If extended, estimated tax still due today.

C-Corp return or 6-month extension request due.

Second quarterly estimated tax payment for Apr 1 – May 31.

C-Corporation quarterly estimated tax installment.

Annual report for employer-sponsored retirement plans (401k, SEP-IRA, etc.) if applicable.

Third quarterly estimated tax payment for Jun 1 – Aug 31.

If you filed for extension in March, your S-Corp return is now due.

If you filed for extension in March, your partnership return is now due.

C-Corporation third quarterly estimated tax installment.

To allow employees to make deferrals for the current year, a SIMPLE IRA must be established by Oct 1.

If you filed for extension in April, your personal return is now due. No further extensions.

If you filed for extension in April, your C-Corp return is now due.

Last day to: contribute to retirement accounts, defer income, make deductible purchases, and issue final payroll.