Federal (based on calendar year)
January
- 31: Copy of W-2 must be provided to employees
- 31: Copy of W-2 must be submitted to SSA
- 31: Form 1099-MISC must be filed with the IRS
- 31: Form 941 Q4 [Employers’ Quarterly Federal Tax Return]
March
- 15: Form 1120 [U.S. Corporation Income Tax Return] or Extension Form 7004
- 15: Form 1120S [U.S. Corporation Income Tax Return] or Extension Form 7004
- 15: Form 1065 [U.S. Return of Partnership Income] or Extension Form 7004
- 31: Form 941 Q1 [Employers’ Quarterly Federal Tax Return]
April
- 15: Form 1040 [U.S. Individual Income Tax Return]
- 15: Form 1041 [U.S. Income Tax Return for Estates and Trusts]
- 15: Form 1040 Q1 Estimate
May
- 15: Form 990, 990EZ [Return of Organization Exempt From Income Tax]
- 15: Form 990PF [Return of Private Foundation]
June
- 15 – 1040 Q2 Estimate
June
- 30 – 941 Q2 [Employers’ Quarterly Federal Tax Return]
August
- 31: Form 2290, Heavy Highway Vehicle Use Tax Return. (not first year)
September
- 15: Form 1040 Q3 Estimate
- 15: Extended Form 1120S [U.S. Corporation Income Tax Return]
- 15: Extended Form 1120 [U.S. Corporation Income Tax Return]
October
- 31 – Form 941 Q3 [Employers’ Quarterly Federal Tax Return]
December
- 15 – 1040 Q4 Estimate