Tax Calendar

It is recommended to call and schedule an appointment in November/December to begin year-end tax planning and preparations.

Disclaimer: This is not an all-inclusive tax calendar. For a more detailed, inclusive tax calendar go to https://www.tax.gov/calendar/

January Deadlines

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January 15th

  • 4th quarter estimated tax payment due.

  • Deposit payroll tax for Dec. if the monthly deposit rule applies.

  • Pay the final installment of your previous year's estimated tax - use Form 1040-ES.

January 31st

  • Deadline for employers to mail out W-2.

  • Forms to their employees and for Businesses to furnish 1099.

  • Forms reporting non-employee compensation, bank interest, dividends, and distributions from a retirement plan.

  • Federal Unemployment Tax Act - Payroll forms 940 - Deposit any FUTA tax owed through Dec.

  • File 4th quarter Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

  • Employers: File Form NC-5 quarterly withholding. Return and payment due for the 4th quarter of the year.

  • File form NC-3 with copies of all W-2 and 1099 statements.

  • Businesses: File Form E-500 Quarterly Sales & Use Return and Payment due for 4th quarter.

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March Deadlines

March 15th

  • Withholding Agent: File Forms 1042-S & furnish copy to income recipient.

  • Request automatic 30-day extension by filing Form 8809. A separate request required for 30-day extension to provide Forms 1042-S to recipients.

  • S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year.

  • Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.

  • Withholding Agent: File Form 1042 for calendar year. Request an automatic 6-month extension of time to file Form 1042 by filing Form 7004.

  • Deposit payroll tax for Feb if the monthly deposit rule applies.

  • Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.

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April Deadlines

April 15th

  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

  • Individuals and Entities: File Form 3520. For an automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.

  • File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL 

  • Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of the year's estimated tax - Use Form 1040-ES.

  • Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.Household Employers: File Sch. H with Form 1040 if you paid $2,100 or more to a household employee.

  • Corporations: File Form 1120 for the calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

  • Tax Exempt Orgs: File Form 990-W for 1st installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.

  • Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.

  • Corporations: Deposit the first installment of your year’s estimated tax.

April 30th

  • NCDOR--Employers: File Form NC-5 quarterly withholding. Return and payment due for 1st quarter 2020.

  • Employers: File Form 941 for the first quarter.

  • File Form 720 for the first quarter.

  • NCDOR--Businesses: File Form E-500 Quarterly Sales & Use Return and Payment due for 1st quarter.

  • 1st quarter 931, state payroll.

  • File Form 730 and pay the tax on wagers accepted during March.

  • Employers: File Form 941 for the first quarter.

  • File Form 2290 and pay the tax on vehicles first used in March.

  • File Form 720 for the first quarter.

  • Deposit FUTA tax owed through Mar if more than $500.

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June Deadlines

June 15th

  • Deposit payroll tax for May if the monthly deposit rule applies.

  • Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keep its records and books of account outside the United States and Puerto Rico.

  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

  • Tax Exempt Orgs: File Form 990-W for 2nd installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.

  • Pay the second installment of year's estimated tax -Use Form 1040-ES.

  • Corporations: Deposit the second installment of your year's estimated tax.

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July Deadlines

July 31st

  • Deposit FUTA owed through June if more than $500.

  • File Form 730 and pay the tax on wagers accepted during June.

  • File Form 941 for the second quarter.

  • File Form 720 for the second quarter.

  • File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year employee benefit plan.

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September Deadlines

September 15th

  • Corporations: Deposit the third installment of your year’s estimated tax.

  • Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.

  • Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.

  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

  • Deposit payroll tax for Aug if the monthly deposit rule applies.

  • Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.

  • Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.

  • Tax Exempt Orgs: File Form 990-W for 3rd installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.

  • Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A if you timely requested a 6-month extension.

  • Partnerships: File Form 1065 if you timely requested a 6-month extension.

  • Individuals: Pay the third installment of your year’s estimated tax - Use Form 1040-ES.

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October Deadlines

October 15th

  • Individuals and Entities: File Form 3520 if you timely requested a 4 or 6-month extension.

  • Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.

  • Individuals: File Form 1040 if you timely requested a 6-month extension.

November Deadlines

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November 2nd

  • File Form 941 for the third quarter.

  • Deposit FUTA owed through Sep if more than $500.

  • File Form 2290 and pay the tax for vehicles first used during September.

  • File Form 730 and pay tax on wagers accepted during September.

  • File Form 720 for the third quarter.

November: Begin the process of tax prep and collecting essential documents
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December Deadlines

December  15th

  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

  • Tax Exempt Orgs: File Form 990-W for 4th installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.

  • Corporations: Deposit the fourth installment of your 2020 estimated tax.

December: Begin the process of tax prep and collecting essential documents