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Part of Four calendars behind tax deadlines, compared side by side
Once a year, every month, before it's late: a tax deadlines checklist
A tax deadlines checklist splits into yearly, monthly and late-stage tasks, with named federal dates and the six columns every calendar line needs.
What to take away
A tax deadlines checklist that runs once a year, every month and before it's late starts with the date owners miss, not April 15. Businesses that get caught are rarely confused about April 15. This checklist names the deadlines that belong on it.
They miss the quarterly deposit that fell in a busy month. Several calendars run at once, kept by different agencies, overlapping in the spring. Entity rules differ, and dates move when they land on a weekend or holiday.
- Federal estimated tax datesJanuary 15, April 15, June 15, September 15 and October 15.
- January 31 is the due date for Form 1099-NEC to contractors and W-2 to employees.
- An extension to file is not an extension to pay. Interest and penalties run from the original date.
- Payroll deposits follow their own schedule, set by your lookback period, not by your return.
- Every calendar line needs six columns, and the fifth one, what your preparer needs and by when, prevents most misses.
- Confirm every date on the IRS and state pages for your filing year before you rely on it.
The yearly deadlines
These are the federal dates most small businesses and self-employed filers track. Confirm each one against the IRS pages for your filing year, because a weekend or holiday shifts it.
Federal Tax Deadlines by Month
- January 15Q4 estimated tax payment
- January 311099-NEC, W-2, Form 940, Q4 941
- March 15Partnership and S corporation returns
- April 15Prior-year return, Q1 estimate, C corps
- June 15Q2 estimated tax payment
- September 15Q3 estimate, extended partnership returns
- October 15Extended individual and C corporation returns
| Date | What is due | Who it applies to |
|---|---|---|
| January 15 | Fourth-quarter estimated tax payment | Anyone making quarterly payments |
| January 31 | Form 1099-NEC to contractors, W-2 to employees, Form 940 and fourth-quarter Form 941 | Businesses that paid contractors or wages |
| March 15 | Partnership and S corporation returns, or Form 7004 extension | Partnerships and S corporations |
| April 15 | Prior-year return, or an extension, plus first-quarter estimate; C corporation returns | Most filers, C corporations |
| April 30 | First-quarter Form 941 | Employers |
| June 15 | Second-quarter estimated tax payment | Anyone making quarterly payments |
| July 31 | Second-quarter Form 941 | Employers |
| September 15 | Third-quarter estimated tax payment; extended partnership and S corporation returns | Quarterly filers, partnerships, S corporations |
| October 15 | Extended individual and C corporation returns | Filers who requested an extension |
| October 31 | Third-quarter Form 941 | Employers |
Two more items belong on the list for many owners. First, the annual report or registration renewal your state requires to stay in good standing. Delaware corporations file franchise tax by March 1, and California LLCs owe the $800 annual tax by April 15.
Second, the Schedule K-1 you are waiting on from a partnership or S corporation. You need it before you can file.
The IRS estimated taxes pages explain who owes quarterly payments and how the safe harbor works. Employment deposits and returns run on a separate schedule, published on the employment tax due dates pages.
The federal safe harbor is generally 90% of the current year tax or 100% of the prior year tax. It rises to 110% of prior year tax if adjusted gross income was over $150,000.
The monthly routine
Three tasks, once a month, take about twenty minutes.
Monthly Tax Routine
- Confirm deposits and filings were made
- Read every agency letter within a week
- Check for changes adding a line
Monthly federal payroll deposits: if you are a monthly schedule depositor, the deposit for a pay date in one month is due by the 15th of the next month. Semiweekly depositors deposit by the following Wednesday or Friday, depending on payday. The lookback period sets that schedule each year.
State sales tax returns are commonly due monthly or quarterly on the 20th of the month after the period, but states set their own dates.
Before the busy period
The weeks before a filing date are when information arrives too slowly, not when people stop working.
Before the Busy Period
- Confirm who prepares what and their needs
- Identify third-party items and chase early
- Decide which filings will be extended
- Ensure money to pay is identifiable
The six columns every calendar line needs
Column / Why it is there
- What is due
- The obligation, in plain words
- Who it is due to
- Federal, a named state agency, or a filing office
- When
- Taken from the authority's own page this year
- Who prepares it
- A person, not a department
- What that person needs, and by when
- The internal date that actually matters
- Where the confirmation is filed
- So the year can be proved later
A deadline you cannot meet without information you request the day before is not scheduled. It is hoped for.
Six Columns for Every Calendar Line
Column
- What is due
- The obligation, in plain words
- Who it is due to
- Federal, state agency, or filing office
- When
- Taken from the authority's own page
- Who prepares it
- A person, not a department
- What that person needs
- The internal date that matters
- Where confirmation is filed
- So the year can be proved later
Why it is there
- What is due
- Who it is due to
- When
- Who prepares it
- What that person needs
- Where confirmation is filed
The tax deadlines overview explains how the calendar is structured and why extensions work the way they do. The employment side is in payroll tax, the state side is in state business tax, and if you are waiting on a statement from another business, Schedule K-1 explains why that wait is so common.
Where deductions and mileage fit the calendar
For a business owner, these dates are not only filing dates. They are the deadlines for the records behind deductions. Business mileage logs, receipts, and expense documentation must be complete before your preparer needs them, not on the filing date. A deduction you cannot support is not one you can take with confidence.
The six-column calendar should include a line for mileage and expense records. Put the date your preparer needs them in the fifth column. Missing that internal date can cost more than a late form because it can reduce a deduction you are entitled to.
When something will be late
- Say so early, to your preparer and to anyone depending on you.
- Ask what to pay now, even on an estimate, because payment and filing are separate obligations.
- File the extension properly rather than assuming one applies.
- Write down why it was late and fix the upstream cause, which is usually information arriving too slowly.
For owners filing personal returns, the extension form is Form 4868. For many business returns it is Form 7004. Neither moves the payment date.
Common questions
Why does this page give dates at all?
Because a checklist without them is not a checklist. The dates above are the standard federal ones, and they shift when they fall on a weekend or holiday, so confirm each against the IRS page for your filing year before you enter it.
Does an extension cost anything?
Extending the filing is ordinarily straightforward. What costs money is treating it as an extension of the payment, which it is not. Interest and penalties run from the original due date.
Everything is outsourced. Do I still need this?
Yes, in a shorter form. You need to know what is due, who is doing it, and how you would know if it did not happen.
What if I miss something small?
Deal with it promptly rather than perfectly. The cost of most missed obligations grows with time, and voluntary correction is generally treated better than discovery.
