Resources

Filing Deadlines

Due Date

Individual Deadlines

January 15

4th installment of the prior year individual estimated tax payments

February 28

Qualified farmers must file and pay taxes in full

April 15

Individual income tax returns are due

April 15

Annual gift tax returns are due

April 15

Deadline for making IRA contributions

April 15

1st installment of the current year individual estimated tax is due

June 15

2nd installment of the current year individual estimated tax is due

September 15

3rd installment of the current year individual estimated tax is due

October 15

Deadline for filing your individual tax return if you received an extension

Due Date

Business Deadlines

January 31

Employers must furnish W-2 statements to employees and Government

February 1

Form 1099-NEC series (contract labor) must be sent to recipients and IRS

January 31

Form 940, FUTA must be filed along with any tax due

January 31

Quarterly Payroll Reports - Form 941 and state unemployment

March 15

Calendar-year Partnership returns are due

March 15

Calendar-year S-Corporation income tax returns are due

April 15

Calendar-year Corporation income tax returns are due

April 15

Calendar-year Corporation 1st Quarter Estimated tax payment is due

April 30

Quarterly Payroll Reports - Form 941 and state unemployment

June 15

Calendar-year Corporation 2nd Quarter Estimated tax payment is due

July 31

Quarterly Payroll Reports - Form 941 and state unemployment

September 15

Calendar-year Corporation 3rd Quarter Estimated tax payment is due

October 31

Quarterly Payroll Reports - Form 941 and state unemployment

December 15

Calendar-year Corporation 4th Quarter Estimated tax payment is due


KEY COMPLIANCE DATES FOR DECEMBER 2020

Employees whose withholding status will change in 2021 should submit a new Form W-4 to the employer. The new form should be submitted as early as possible to guarantee implementation of the withholding change in January.

Wednesday, Dec. 2

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Nov. 25-27.

Friday, Dec. 4

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Nov. 28-Dec.1.

Wednesday, Dec. 9

Semiweekly depositors deposit FICA and withheld income tax wages paid on Dec. 2-4.

Thursday, Dec. 10

Tipped employees who received $20 or more in tips during November report them to the employer on Form 4070.

Friday, Dec. 11

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 5-8.

Tuesday, Dec. 15

Calendar-year corporations pay fourth installment of 2020 estimated tax.

Wednesday, Dec. 16

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 9-11.

Friday, Dec.18

Semiweekly depositors deposit FICA and withheld income tax n wages paid on Dec. 12-15

Wednesday, Dec. 23

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 16-18.

Monday, Dec. 28

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 19-22.

Wednesday, Dec. 30

Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 23-25.