If the due date falls on a holiday or weekend, the due date will be the next business day.
Individuals
Individual Income Tax Return (Form 1040) – April 15 (file Form 4868 for a 6-month extension to October 15)
Estimated Payments (form 1040-ES)
1st quarter – April 15
2nd quarter – June 15
3rd quarter – September 15
4th quarter – January 15
Business
Partnership Return (Form 1065) – March 15 (file Form 7004 for a 6-month extension to September 15)
S Corporation Return (Form 1120S) – March 15 (file Form 7004 for a 6-month extension to September 15)
C Corporation (Form 1120) – April 15 (file Form 7004 for a 6-month extension to October 15)
Trusts & Estates (Form 1041) – April 15 (file Form 7004 for a 5-month extension to September 15)
Nonprofit (Form 990) – May 15 (file Form 8868 for a 6-month extension to November 15)
S-Election (Form 2553) – File Form 2553 by March 15 for an existing business to be treated as an S Corporation for the current calendar year and going forward. For new businesses, file Form 2553 within 2 and ½ months from when the business was set up.
Payroll Taxes (Forms 941)
1st quarter (Jan-Mar) – April 30
2nd quarter (Apr-June) – July 31
3rd quarter (July-Sept) – October 31
4th quarter (Oct-Dec) – January 31 (Form 940 is also due)
W-2s – Due to employees & IRS by January 31
1099-MISC (box 7-nonemployee compensation) - Due to recipients & IRS by January 31