CERTIFIED PUBLIC ACCOUNTANTS
Keep yourself informed of all due dates to ensure timely filings.
All Employers:
Give your employees their copies of Form W-2 for the previous year by January 31 of the following 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.
January 31
Employers
• Previous year federal and state payroll tax returns (Forms W-3, 940/940-EZ and DE-7) due.
• Previous year, fourth quarter, federal and state payroll tax returns (Forms 941, DE-6 and DE-88) due.
• Previous year, fourth quarter, state sales tax returns (Forms BOE-401/BOE-401EZ) due.
• Previous year W-2’s due to employees.
• Give annual information statements to recipients of 1099 payments made during the previous year.
February 28
All Businesses – Previous year information returns (Forms 1098, 1099, 5498 and W-3/W-2) due.
March 15
Corporations – Previous calendar year income tax returns (Forms 1120/1120-A) due.
S Corporations – Previous calendar year income tax returns (Form 1120S) due.
March 31
Electronic filing of Forms 1098, 1099, and W-2G - This due date applies only if you file electronically (not by magnetic media).
April 15
Partnerships - Previous calendar year income tax returns (Form 1065) due.
Corporations – First quarter corporate estimated tax due.
S Corporations - First quarter corporate estimated tax due.
April 30
Employers
• Current year, first quarter federal and state payroll tax returns (Forms 941, DE-6 and DE-88) due.
• Current year, first quarter state sales tax returns (Forms BOE-401/BOE-401EZ) due.
June 15
Corporations - Second quarter corporate estimated tax due.
S Corporations - Second quarter corporate estimated tax due.
July 31
Employers
• Current year, second quarter federal and state payroll tax returns (Forms 941, DE-6 and DE-88) due.
• Current year, second quarter state sales tax returns (Forms BOE-401/BOE-401EZ) due.
• Previous calendar year employee benefit plan (such as a pension, profit sharing, or stock bonus plan) returns (Forms 5500/5500-EZ) due.
September 15
Corporations - Third quarter corporate estimated tax due.
S Corporations - Third quarter corporate estimated tax due.
Partnerships - Previous calendar year income tax returns (Form 1065) extended due date.
Corporations - Previous calendar year income tax returns (Forms 1120/1120-A) extended due date.
S corporations - Previous calendar year income tax returns (Form 1120S) extended due date.
October 31
Employers
• Current year, third quarter federal and state payroll tax returns (Forms 941, DE-6 and DE-88) due.
• Current year, third quarter state sales tax returns (Forms BOE-401/BOE-401EZ) due.
December 15
Corporations – Fourth quarter corporate estimated tax due.
S Corporations - Fourth quarter corporate estimated tax due.
All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.