| Form | Entity | Original Due | Extended Due | Authority |
|---|---|---|---|---|
| Form 1065 | Partnership | Mar 16 (Mar 15 = Sun) | Sep 15 | IRC §6072(a); Rev. Proc. 87-32 |
| Form 1120-S | S-Corporation | Mar 16 (Mar 15 = Sun) | Sep 15 | IRC §6072(a) |
| Form 1120 | C-Corporation (calendar year) | Apr 15 | Oct 15 | IRC §6072(b) |
| Form 1099-NEC | Nonemployee Compensation | Feb 2 (Jan 31 = Sat) | - | IRC §6041A; Treas. Reg. 1.6041A-1 |
| Form 1099-MISC | Miscellaneous payments | Feb 28 (paper) / Mar 31 (e-file) | - | IRC §6041 |
| Form W-2 | Wages (to SSA and employees) | Feb 2 (Jan 31 = Sat) | - | IRC §6051; SSA |
| Form 941 | Quarterly payroll tax | Apr 30 / Jul 31 / Oct 31 / Jan 31 | - | IRC §3111; IRC §3402 |
| Form 940 | Annual FUTA | Jan 31 | Feb 10 (if deposits current) | IRC §3301 |
| Form 5472 | Foreign-owned US corps / DEs | With 1120 | With 1120 extension | IRC §6038A; TD 9796 |
| Form 3921 | ISO stock option exercises | Jan 31 (to employees) Feb 28 paper / Mar 31 e-file (to IRS) | - | IRC §6039 |
| 1099-INT / 1099-DIV | Interest ($10+) and dividends ($10+) | Jan 31 (to recipients) Feb 28 paper / Mar 31 e-file (to IRS) | - | IRC §6049; IRC §6042 |
| 1099-B | Broker and barter exchange proceeds | Feb 15 (to recipients) Feb 28 paper / Mar 31 e-file (to IRS) | - | IRC §6045 |
| 1099-K | Payment card / third-party networks ($20,000/200 transactions - OBBBA restored) | Jan 31 | - | IRC §6050W |
| Corp Q1 Est. Tax | C-Corporation quarterly estimated tax | Apr 15 | - | IRC §6655 |
| Corp Q2 Est. Tax | C-Corporation quarterly estimated tax | Jun 15 | - | IRC §6655 |
| Corp Q3 Est. Tax | C-Corporation quarterly estimated tax | Sep 15 | - | IRC §6655 |
| Corp Q4 Est. Tax | C-Corporation quarterly estimated tax | Dec 15 | - | IRC §6655 |
| FinCEN 114 (FBAR) | All US persons with foreign accounts | Apr 15 | Oct 15 (auto) | 31 USC 5314; 31 CFR 1010.350 |
| Form | Description | Original Due | Extended Due | Authority |
|---|---|---|---|---|
| Form 1040 | US Individual Income Tax Return | Apr 15 | Oct 15 | IRC §6072(a) |
| Form 1040-NR | Nonresident Alien Return | Apr 15 (with US wages) / Jun 15 (no US wages) | Oct 15 / Dec 15 | IRC §6072(c); Treas. Reg. 1.6072-1(c) |
| Form 8938 | FATCA - Foreign Financial Assets | With 1040 | With 1040 extension | IRC §6038D |
| Form 3520 | Foreign Trusts / Gifts | Apr 15 | Oct 15 | IRC §6048 |
| Form 5471 | CFC - Controlled Foreign Corp | With 1040 or 1120 | With parent return extension | IRC §6038 |
| Q1 Est. Tax | Federal estimated tax payment | Apr 15 | - | IRC §6654 |
| Q2 Est. Tax | Federal estimated tax payment | Jun 15 | - | IRC §6654 |
| Q3 Est. Tax | Federal estimated tax payment | Sep 15 | - | IRC §6654 |
| Q4 Est. Tax | Federal estimated tax payment | Jan 15, 2027 | - | IRC §6654 |
| State / Filing | Deadline | Notes |
|---|---|---|
| Delaware Franchise Tax | Mar 1 | Due March 1 for corporations incorporated in Delaware. Annual report filed simultaneously. Minimum tax $175 (authorized shares method); larger corps may owe significantly more. Late penalty: $200 + 1.5% monthly interest. |
| Florida Annual Report | May 1 | Due May 1 for all Florida corporations, LLCs, and partnerships. Filed with Florida Division of Corporations (sunbiz.org). $138.75 for profit corps. Late fee $400 if filed after May 1. Administrative dissolution after September 30. |
| California Estimated Tax | Apr 15 / Jun 15 / Sep 15 / Jan 15 | California follows federal quarterly schedule. Note: California has no Q3 payment - instead uses 30/40/0/30 split. First payment (30%) due Apr 15; second (40%) due Jun 15; no Sep payment; fourth (30%) due Jan 15. |
| New York State / NYC | Follows federal | NY generally follows federal deadlines. NYC imposes its own Unincorporated Business Tax (UBT) and General Corporation Tax. NY S-Corp election must be filed separately from federal S-Corp election. |
| Texas Franchise Tax | May 15 | Texas Franchise Tax (margin tax) return due May 15. Applies to most entities with Texas nexus. No income tax but margin-based calculation. Annual report filed simultaneously. |
| Virginia Estimated Tax | May 1 (Q1) | Virginia Q1 estimated tax due May 1 (not April 15 like federal). Q2: Jun 15. Q3: Sep 15. Q4: Jan 15. Non-conformity to federal Q1 due date is a common missed deadline. |