Federal & State Business Tax Deadlines
The dates every business owner needs to know — federal returns, quarterly estimates, payroll filings, and year-end planning windows. Updated for the current tax year.
Tax deadlines aren't a once-a-year event — they're a recurring rhythm that shapes how cash, payroll, and planning decisions land. Missing them creates penalties, interest, and stress that compounds. The dates below cover federal obligations every business faces. State-specific deadlines are linked below.
Important: dates shift to the next business day when they fall on a weekend or federal holiday. Filing an extension extends the time to file — not the time to pay. Always pay your estimated liability by the original due date.
Federal deadlines (applicable in every state)
January 15
FederalQ4 Estimated Tax Payment
Final estimated tax payment for the prior tax year (individuals, sole props, S-Corp owners).
January 31
PayrollW-2s & 1099-NEC Due
W-2s to employees, 1099-NEC to contractors and the IRS, 941 for Q4 of prior year.
February 28
InformationPaper 1099 Filings
Deadline for paper 1099 filings to the IRS (March 31 if filing electronically).
March 15
FederalS-Corp & Partnership Returns
Form 1120-S (S-Corp) and Form 1065 (Partnership) due. Extension to September 15 available via Form 7004. Also: S-Corp election (Form 2553) deadline for current tax year.
April 15
FederalIndividual & C-Corp Returns + Q1 Estimated Tax
Form 1040 (individuals, sole props with Schedule C), Form 1120 (C-Corp), and Q1 estimated tax payment. Extension via Form 4868 (individuals) or Form 7004 (corps) — extends filing, NOT payment.
April 30
PayrollQ1 Form 941
Quarterly federal payroll tax return for the January–March quarter.
June 16
FederalQ2 Estimated Tax
Second-quarter estimated tax payment for the current tax year.
July 31
PayrollQ2 Form 941
Quarterly federal payroll tax return for the April–June quarter.
September 15
FederalQ3 Estimated Tax + Extended S-Corp/Partnership
Third-quarter estimated tax payment AND extended S-Corp and Partnership returns due.
October 15
FederalExtended Individual & C-Corp Returns
Final deadline for extended Form 1040 and Form 1120 returns. No further extensions.
October 31
PayrollQ3 Form 941
Quarterly federal payroll tax return for the July–September quarter.
December 31
InformationYear-End Planning Deadline
Last day for owner draws, retirement contributions to apply to current tax year, Section 179 equipment placed in service, and most year-end tax moves.
State-specific deadlines
Each state has its own quarterly estimates, sales tax filing schedules, and unique obligations. Detailed calendars for our core service states:
Need a tax calendar built around your business?
A tax planning engagement builds a customized calendar with quarterly estimate prep, payroll filing dates, and proactive planning windows.
Get Started