Missing a tax deadline often results in penalties and interest. For small business owners and individuals, staying ahead of these dates is critical. Here is a simplified annual calendar of the most important federal tax deadlines.
First Quarter Deadlines
- January 31: Due date for businesses to mail Forms W-2 (Wage and Tax Statement) to employees and Forms 1099-NEC (Nonemployee Compensation) to contractors.
- March 15: Due date for filing tax returns for business entities taxed as Partnerships, S-Corporations (Form 1120-S), or to file an extension.
- April 15: Due date for filing Individual Income Tax Returns (Form 1040), C-Corporation Returns (Form 1120), and the First Quarterly Estimated Tax Payment for the current year.
Second Quarter Deadlines
- June 15: Due date for the Second Quarterly Estimated Tax Payment for individuals and businesses. (If April 15 was the first payment).
- June 15 (Expats): Filing deadline for U.S. citizens and residents living and working abroad (Form 1040).
Third Quarter Deadlines
- September 15: Due date for the Third Quarterly Estimated Tax Payment.
- September 15 (Extended Filers): Due date for extended Partnership (Form 1065) and S-Corporation (Form 1120-S) returns.
Fourth Quarter Deadlines
- October 15 (Extended Filers): Due date for extended Individual (Form 1040) and C-Corporation (Form 1120) returns.
- January 15 (of next year): Due date for the Fourth Quarterly Estimated Tax Payment for the prior year.
Never Miss a Deadline Again.
Tax deadlines often fall on weekends or holidays, shifting the true due date. Working with Highpoint Zone ensures a proactive approach to tax compliance, eliminating late penalties.
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