
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

January 15th
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4th quarter estimated tax payment due.
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Deposit payroll tax for Dec. if the monthly deposit rule applies.
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Pay the final installment of your previous year's estimated tax - use Form 1040-ES.
January 31st
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Deadline for employers to mail out W-2.
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Forms to their employees and for Businesses to furnish 1099.
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Forms reporting non-employee compensation, bank interest, dividends, and distributions from a retirement plan.
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Federal Unemployment Tax Act - Payroll forms 940 - Deposit any FUTA tax owed through Dec.
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File 4th quarter Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
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Employers: File Form NC-5 quarterly withholding. Return and payment due for the 4th quarter of the year.
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File form NC-3 with copies of all W-2 and 1099 statements.
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Businesses: File Form E-500 Quarterly Sales & Use Return and Payment due for 4th quarter.

March Deadlines
March 15th
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Withholding Agent: File Forms 1042-S & furnish copy to income recipient.
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Request automatic 30-day extension by filing Form 8809. A separate request required for 30-day extension to provide Forms 1042-S to recipients.
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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.
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Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
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Withholding Agent: File Form 1042 for calendar year. Request an automatic 6-month extension of time to file Form 1042 by filing Form 7004.
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Deposit payroll tax for Feb if the monthly deposit rule applies.
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Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.

April Deadlines
April 15th
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Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
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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.
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File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL
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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.
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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.
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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.
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Tax Exempt Orgs: File Form 990-W for 1st installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.
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Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
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Corporations: Deposit the first installment of your year’s estimated tax.
April 30th
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NCDOR--Employers: File Form NC-5 quarterly withholding. Return and payment due for 1st quarter 2020.
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Employers: File Form 941 for the first quarter.
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File Form 720 for the first quarter.
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NCDOR--Businesses: File Form E-500 Quarterly Sales & Use Return and Payment due for 1st quarter.
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1st quarter 931, state payroll.
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File Form 730 and pay the tax on wagers accepted during March.
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Employers: File Form 941 for the first quarter.
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File Form 2290 and pay the tax on vehicles first used in March.
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File Form 720 for the first quarter.
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Deposit FUTA tax owed through Mar if more than $500.

June Deadlines
June 15th
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Deposit payroll tax for May if the monthly deposit rule applies.
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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.
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Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
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Tax Exempt Orgs: File Form 990-W for 2nd installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.
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Pay the second installment of year's estimated tax -Use Form 1040-ES.
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Corporations: Deposit the second installment of your year's estimated tax.

July Deadlines
July 31st
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Deposit FUTA owed through June if more than $500.
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File Form 730 and pay the tax on wagers accepted during June.
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File Form 941 for the second quarter.
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File Form 720 for the second quarter.
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File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year employee benefit plan.

September Deadlines
September 15th
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Corporations: Deposit the third installment of your year’s estimated tax.
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Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.
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Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
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Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
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Deposit payroll tax for Aug if the monthly deposit rule applies.
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Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
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Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
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Tax Exempt Orgs: File Form 990-W for 3rd installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.
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Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A if you timely requested a 6-month extension.
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Partnerships: File Form 1065 if you timely requested a 6-month extension.
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Individuals: Pay the third installment of your year’s estimated tax - Use Form 1040-ES.

October Deadlines
October 15th
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Individuals and Entities: File Form 3520 if you timely requested a 4 or 6-month extension.
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Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
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Individuals: File Form 1040 if you timely requested a 6-month extension.
November Deadlines

November 2nd
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File Form 941 for the third quarter.
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Deposit FUTA owed through Sep if more than $500.
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File Form 2290 and pay the tax for vehicles first used during September.
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File Form 730 and pay tax on wagers accepted during September.
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File Form 720 for the third quarter.
November: Begin the process of tax prep and collecting essential documents

December Deadlines
December 15th
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Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
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Tax Exempt Orgs: File Form 990-W for 4th installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.
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Corporations: Deposit the fourth installment of your 2020 estimated tax.