Individual Income Taxes

  • January 15
    Pay 4th quarter estimated tax
  • April 15
    Income tax returns due
  • April 15
    Pay 1st quarter estimated tax
  • June 15th
    Pay 2nd quarter estimated tax
  • September 15th
    Pay 3rd quarter estimated tax
  • October 15th
    Extended individual income tax returns due

 

Partnership Returns (Form 1065)

  • April 15th
    Partnership returns due
  • April 15th
    Alabama shares tax due for LLCs
  • September 15th
    Extended partnership returns due

 

Corporations Using Calendar Year (Forms 1120 & 1120S)

  • March 15th
    Corporation returns due (calendar year)
  • March 15th
    Alabama shares tax due
  • September 15th
    Extended corporation tax returns due (calendar year)

Returns for fiscal year corporations are due on the 15th of the third month following their year end and can be extended six months beyond that date.

 

Trusts and Estates Using Calendar Year (Form 1041)

  • April 15th
    Trust and estate returns due (calendar year)
  • October 15th
    Extended trust and estate returns due

 

Payroll Taxes (Federal)

  • January 15th
    Deposit payroll taxes for December if the monthly deposit applies
  • January 31st
    File Forms 941 for 4th quarter and 940 for prior year
  • January 31st
    Furnish W-2 forms to employees and 1098 and 1099 forms to recipients
  • February 15th
    Deposit payroll taxes for January if the monthly deposit applies
  • February 28th or 29th
    File copy A of all W-2 forms
  • March 15th
    Deposit payroll taxes for February if the monthly deposit applies
  • April 15th
    Deposit payroll taxes for March if the monthly deposit applies
  • April 30th
    File Form 941 for and deposit FUTA tax for 1st quarter
  • May 15th
    Deposit payroll taxes for April if the monthly deposit applies
  • June 15th
    Deposit payroll taxes for May if the monthly deposit applies
  • July 15th
    Deposit payroll taxes for June if the monthly deposit applies
  • July 31st
    File form 941 and deposit FUTA tax for 2nd quarter
  • August 15th
    Deposit payroll taxes for July if the monthly deposit applies
  • September 15th
    Deposit payroll taxes for August if the monthly deposit applies
  • September 30th
    File form 941 and deposit FUTA tax for 3rd quarter
  • October 15th
    Deposit payroll taxes for September if the monthly deposit applies
  • November 15th
    Deposit payroll taxes for October if the monthly deposit applies
  • December 15th
    Deposit payroll taxes for November if the monthly deposit applies