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Personal

Form 1040 Personal Tax Returns - April 15th (calendar year January through December)

 

Extensions allow you another 6 months to file your Tax Return, but do not give you extra time pay. All taxes should be paid with the Extension.

 

Extended Tax Filing Date - October 15th

 

Quarterly Payments Federal & State (FTB)

  • April 15th

  • June 15th

  • September 15th

  • January 15th

 

Business

Corporate Tax Returns (calendar year corporations – January through December)

March 15th

 

Corporate Tax Returns with fiscal year endings (other than a calendar year)

 

By the 15th day of the 3rd month following the end of the fiscal year

 

For example: April 15 th if your fiscal year ends on January 31 or

 

September 15th if your fiscal year ends June 15th ; If you need more time to file, Ask For An Extension

 

Extensions allow you another 6 months to file your Tax Return, but do not give you extra time pay. All taxes should be paid with the Extension.

 

Extended Tax Filing date:

 

September 15th (calendar year)

 

6 months after due date (fiscal year)

 

Quarterly Payments (for corporate income tax)

 

  • C-corporations

    • Federal & State (FTB)

    • April 15th

    • June 15th

    • September 15th

    • December 15th

  • S-Corporations

    • Federal - Not Applicable

    • State (FTB):

    • April 15th

    • June 15th

    • September 15th

    • December 15th

 

Quarterly Payment due dates for fiscal year taxpayers will vary.

 

 

 

 

Payroll & Sales Tax Reports and Payments

 

 

General guidelines, not specific for businesses with significantly large payments

 

Reports (Payroll & Sales Tax)*

 

*Reported separately

 

California's State Board of Equalization generally requires electronic filing of Sales Tax Reports:

 

  • First Quarter April 30th

  • Second Quarter July 30th

  • Third Quarter October 15th

  • Fourth Quarter January 15th

 

Payroll Tax Payments

 

Generally, monthly payments payroll tax payments are required if you have payroll every month. The due date for the payroll tax payment is the 15th day after the end of the month. For example: February 15th for January wages and taxes.

 

You may be required to submit your payment within days after the wages are paid if the tax payment is significant.

 

Most payroll taxes need to paid electronically or they are considered as late payments. The electronic payment method, Electronic Federal Tax Payment System (EFTPS), needs to be set up in advance. You should allow a month to go through the process. There are "emergency" ways to make payments.

 

  • W2s and 1099s should be issued to the recipient on or before January 31st.

  • W3s and 1096s should be mailed to the government on or before February 28th.

 

Sales Tax Payments

 

Generally, sales tax payments are made by the last day of the month following the end of the quarter.

 

For Example, January 31 st for the previous quarter (October through December).

Deadlines & Dates to Remember