All Tax Returns
Annual Tax Returns
C Corporations
File form 1120, due March 15 (or 75 days past the end of the fiscal year) - extensions are due 6 months later, September 15
S Corporations
File form 1120s, due March 15 - extensions are due September 15
LLCs
Who file as partnerships file form 1065, due April 15 - extensions due October 15
Sole Proprietors
File schedule C with their individual tax return, due April 15 - extensions due September 15
Individuals
File form 1040, due April 15 extensions are due October 15
Corporations and LLCs file tangible returns April 1st Failue to do so will result in loss of your charter.
Annual Payroll Tax Filings
File form 940 federal unemployment tax due Jan 31
W-2s to employees 1099s to independent contractors, due Jan 31
W-3 & 1096 due Feb 28/29
More on Payroll Tax Filings
Sales Tax Filings
Sales tax filings are due on the 20th of the month.
If you collect less than $1,000 per year in sales tax you will generally be allowed to file quarterly. If you collect and pay $30,000 or more of sales tax you will be required to pay electronically. If so, you have to file on the 19th so it clears on the 20th.
Please be aware, the penalty for filing late is 10%. So, if you file and pay one day late it will cost you 10% or a minimum of $50.
