Federal business tax deadlines follow rules tied to the tax year, so they repeat each year with only small shifts when a date falls on a weekend or legal holiday. The IRS publishes the full schedule each year in Publication 509, Tax Calendars. This summary assumes a calendar tax year; fiscal-year businesses shift entity deadlines accordingly.

January

  • January 15: fourth-quarter estimated tax payment for individuals, including sole proprietors and owners of pass-through businesses
  • January 31: Forms W-2 to employees and the Social Security Administration; Forms 1099-NEC to recipients and the IRS; most other 1099s to recipients; Form 941 for the fourth quarter; Form 940 for the prior year

February and March

  • February 10: Forms 941 and 940 if all tax was deposited on time
  • Late February / March 31: filing deadlines with the IRS for many other information returns, with the later date for electronic filing
  • March 15: Form 1065 and Form 1120-S returns or extensions; K-1s to owners

April

  • April 15: individual returns (including Schedule C) or extensions; Form 1120 for C corporations or extensions; first-quarter estimated tax for individuals and corporations
  • April 30: Form 941 for the first quarter

June through September

  • June 15: second-quarter estimated tax for individuals and corporations
  • July 31: Form 941 for the second quarter
  • September 15: third-quarter estimated tax; extended partnership and S corporation returns

October through December

  • October 15: extended individual returns
  • October 31: Form 941 for the third quarter
  • December 15: fourth-quarter estimated tax for calendar-year corporations

Payroll deposits are separate

Payroll tax deposits follow monthly or semiweekly schedules, not this calendar; see payroll tax deposits basics.

Weekends and holidays

When a deadline falls on a Saturday, Sunday or legal holiday, it moves to the next business day. Disaster relief can also postpone deadlines for affected areas.

State deadlines

States set their own deadlines for income, sales and payroll taxes. Our state guides link to each state agency.

Turn the calendar into a routine

We give every client a personalized compliance calendar built from their entity type, payroll schedule and states. Our tax services include reminders well ahead of each date.

Building your own calendar

A published deadline list is a starting point. Your actual calendar depends on your entity type, fiscal year, payroll deposit schedule and state registrations. To build it:

  1. List your federal returns: income tax return, estimated taxes, payroll returns (Form 941 or 944, Form 940) and information returns (W-2, 1099)
  2. Add deposit dates: monthly or semiweekly payroll tax deposits based on your deposit schedule, as explained in Publication 15
  3. Add state obligations: sales tax returns, state withholding, unemployment insurance reports and annual reports
  4. Add local items: business license renewals and personal property tax returns where applicable
  5. Set reminders one or two weeks ahead so you have time to gather information

When a deadline falls on a weekend or holiday

Generally, when a federal due date falls on a Saturday, Sunday or legal holiday, the deadline moves to the next business day. State rules vary, so check each agency's guidance.

Disaster relief

The IRS sometimes postpones deadlines for taxpayers in federally declared disaster areas. Check the IRS tax relief in disaster situations page if your area is affected.

Extensions do not extend payment

An extension of time to file generally does not extend the time to pay. Estimate and pay any balance due by the original deadline to limit penalties and interest.

Key terms

Definitions for terms used in this guide, from our small business glossary:

  • Fiscal Year: A fiscal year is a 12-month accounting period that ends on the last day of any month other than December.