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.

March 15
Partnerships - Previous calendar year income tax returns (Form 1065) 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
Corporations – First quarter corporate estimated tax due.
S Corporations - First quarter corporate estimated tax due. 
Corporations – Previous calendar year income tax returns (Form 1120) 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.
S corporations - Previous calendar year income tax returns (Form 1120S) extended due date.
 

October 15

Corporations - Previous calendar year income tax returns (Forms 1120) 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.

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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.