January 15
- 4th quarter estimated tax payments due.
January 31
- W-2s and 4th quarter payroll tax returns due.
- 1098s and 1099s due to recipients.
March 1
- Farmers who didn’t make any estimated tax payments must file an individual income tax return.
March 15
- Calendar-year S corporations and partnerships must file an income tax return or file for an automatic six-month extension and pay any tax due.
April 15
- Individuals must file an income tax return or file for an automatic six-month extension and pay any tax due.
- Calendar-year corporations must file an income tax return or file for an automatic six-month extension and pay any tax due.
- Calendar-year trusts and estates must file an income tax return or file for an automatic five-and-a-half-month extension and pay any tax due.
- 1st quarter estimated tax payments due.
May 2
- 1st quarter payroll tax returns due.
May 16
- Tangible personal property tax returns due.
- Calendar-year not-for-profits must file an information return or file for an automatic six-month extension.
June 15
- 2nd quarter estimated tax payments due.
August 1
- 2nd quarter payroll tax returns due.
- Employers need to file a calendar-year retirement plan report or request an extension.
September 15
- Calendar-year S corporations and partnerships must file an income tax return (if previously extended).
- 3rd quarter estimated tax payments due.
September 30
- Calendar-year trusts and estates must file an income tax return (if previously extended).
October 15
- Individuals must file an income tax return (if previously extended).
- Calendar-year corporations must file an income tax return (if previously extended).
November 15
- Calendar-year not-for-profits must file an information return (if previously extended).
December 1
- Employers with a 401(k) plan need to distribute safe harbor notices to their employees.
December 31
- Employers need to establish a retirement plan for 2021 – generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP.
Fiscal year due dates
S corporations and partnerships must file an income tax return by the 15th day of the 3rd month after the end of the tax year or file for an automatic six-month extension and pay any tax due.
Corporations must file an income tax return by the 15th day of the 4th month after the end of the tax year or file for an automatic six-month extension and pay any tax due. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year.
Trust and estates must file an income tax return by the 15th day of the 4th month after the end of the tax year or file for an automatic five-and-a-half-month extension and pay any tax due. A trust or estate with a tax year that ends June 30 must file by October 15 of the same year.