INSIGHTS
U.S. Business Tax Calendar
| Due Date | Return/Period Covered | File With | Extension Due Date |
|---|---|---|---|
| Jan. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 1120 U.S. Corporation return for fiscal years ending Sept. 30 | IRS | June 15 | |
| 990 Exempt Organizations return for fiscal years ending Aug. 31 | IRS | April 15 | |
| 1065 Partnership return for fiscal years ending Oct. 31 | IRS | July 15 | |
| Jan. 25 | Dec. 1–31 monthly state excise/use tax return | WA | |
| Jan. 31 | Oct./Nov./Dec. quarterly payroll tax reports (941; Employment Security Department; Department of Labor & Industries) | IRS / WA / WA | |
| 940 (annual federal unemployment return) | IRS | ||
| 943 (annual return for agricultural employers) | IRS | ||
| 944 (annual return for small employers) | IRS | ||
| 945 (annual return for withholding reported on Forms 1099) | IRS | ||
| W-2s mailed to recipients and Social Security Administration | SSA | ||
| W-3 mailed to Social Security Administration | SSA | ||
| 1099s mailed to IRS and recipients | IRS | ||
| 1096 Summary and Transmittal of Information Returns | IRS | ||
| Annual or Oct./Nov./Dec. quarterly excise/use tax return; Annual or Oct./Nov./Dec. quarterly city B&O tax return | WA / City** | ||
| Feb. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 990 Exempt Organizations return for fiscal years ending Sept. 30 | IRS | Aug. 15 | |
| 1065 Partnership return for fiscal years ending Nov. 30 | IRS | Aug. 15 | |
| Feb. 25 | Jan. 1–31 monthly state excise/use tax return | WA | |
| Mar. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 1120 U.S. Corporation return for fiscal years ending Nov. 30 | IRS | Aug. 15 | |
| 1120S U.S. S Corporation return for fiscal years ending Dec. 31 | IRS | Sept. 15 | |
| 990 Exempt Organizations return for fiscal years ending Oct. 31 | IRS | Sept. 15 | |
| 1065 Partnership return for fiscal years ending Dec. 31 | IRS | Sept. 15 | |
| Mar. 25 | Feb. 1–28 monthly state excise/use tax return | WA | |
| April 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 1120 U.S. Corporation return for fiscal years ending Dec. 31 | IRS | Sept. 15 | |
| 990 Exempt Organizations return for fiscal years ending Nov. 30 | IRS | Oct. 15 | |
| 1065 Partnership return for fiscal years ending Jan. 31 | IRS | Oct. 15 | |
| FinCEN Form 114 Foreign Bank Account Reporting (FBAR) | IRS | Oct. 15 | |
| April 25 | March 1–31 monthly state excise/use tax return | WA | |
| Sept. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 1120 U.S. Corporation return for fiscal years ending June 30 | IRS | April 15 | |
| 990 Exempt Organizations return for fiscal years ending April 30 | IRS | March 15 | |
| 1065 Partnership return for fiscal years ending June 30 | IRS | March 15 | |
| Sept. 25 | Aug. 1–31 monthly state excise/use tax return | WA | |
| Oct. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 990 Exempt Organizations return for fiscal years ending May 31 | IRS | April 15 | |
| 1065 Partnership return for fiscal years ending June 30 | IRS | March 15 | |
| Oct. 25 | Sept. 1–30 monthly state excise/use tax return | WA | |
| Nov. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 990 Exempt Organizations return for fiscal years ending June 30 | IRS | May 15 | |
| 1065 Partnership return for fiscal years ending July 31 | IRS | April 15 | |
| Nov. 25 | Oct. 1–31 monthly state excise/use tax return | WA | |
| Dec. 15 | 941/943 payroll tax deposit (monthly depositors)* | IRS | |
| 990 Exempt Organizations return for fiscal years ending July 31 | IRS | June 15 | |
| 1065 Partnership return for fiscal years ending Aug. 31 | IRS | May 15 | |
| Dec. 25 | Nov. 1–30 monthly state excise/use tax return | WA |
*Please check with your city for current B&O taxes if applicable
Note: If you reported taxes greater than $50,000 for the lookback period (the 12 months starting July 1st of the second preceding year and ending on June 30th of the prior year) you are a twice weekly depositor and generally must deposit your employment taxes based on the following schedule:
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The employment taxes on payments made to your employees on Wednesday, Thursday and/or Friday must be deposited by the following Wednesday.
-
The employment taxes on payments made to your employees on Saturday, Sunday, Monday and/or Tuesday must be deposited by the following Friday.
If the total tax for your lookback period is less than $50,000, you are a monthly filer.
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The information provided above is not intended nor can it be used to avoid tax penalties levied by a taxing authority. Actions based on this information should not be taken without further consultation with a licensed tax professional.