Winter — Year-End & Filing Season Opens
| Date | Deadline |
|---|---|
| Jan 15 | Q4 estimated tax payment due for individuals |
| Jan 31 | W-2s and 1099-NEC due to recipients and the IRS |
| Jan 31 | Q4 and annual payroll returns (941, 940) due |
| Feb 28 | Paper filing deadline for most information returns |
Spring — Peak Filing Season
| Date | Deadline |
|---|---|
| Mar 15 | S-corporation (1120-S) and partnership (1065) returns due |
| Mar 15 | Extension deadline for S-corps and partnerships |
| Apr 15 | Individual (1040) and C-corporation (1120) returns due |
| Apr 15 | Q1 estimated tax payment due |
| Apr 15 | IRA and HSA contribution deadline for the prior year |
Summer — Planning Season
| Date | Deadline |
|---|---|
| Jun 15 | Q2 estimated tax payment due |
| Jul 31 | Q2 payroll returns and Form 5500 for benefit plans |
| Summer | Best window for mid-year tax projections and planning |
Fall — Extensions & Year-End Strategy
| Date | Deadline |
|---|---|
| Sep 15 | Extended S-corp and partnership returns due |
| Sep 15 | Q3 estimated tax payment due |
| Oct 15 | Extended individual and C-corporation returns due |
| Oct 31 | Q3 payroll returns due |
| Nov–Dec | Year-end tax planning, equipment purchases, and bonus decisions |
Deadlines that fall on a weekend or federal holiday shift to the next business day. State deadlines vary — if you operate in multiple states, we'll map your specific calendar.