📅 Tax Deadline Calendar
🟢 January
January 15
Estimated Tax Payment – Q4
-
Federal & CA: Individuals, Trusts
January 31
Annual Payroll & Filing Deadline
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W-2 (employees)
-
1099-NEC (contractors)
-
Form 940 (FUTA)
-
Form 941 (Q4)
-
CA Payroll Reports (EDD – DE 9, DE 9C)
Sales Tax
-
Q4 return
-
December monthly return
🟡 February
February 24
-
Sales Tax Prepayment (CDTFA)
February 28
-
1099-MISC Filing Deadline (Paper Filing)
🔵 March
March 1
-
Farmer Tax Return Due (Federal)
March 15
Business Tax Deadline
-
Partnership (Form 1065)
-
S Corporation (Form 1120-S)
-
CA Partnership (Form 565)
-
CA S Corporation (Form 100S)
PTE Tax
-
Final payment (CA, prior year)
Estimated Tax – Q1
-
C Corporations (Federal & CA)
March 24
-
Sales Tax Prepayment (CDTFA)
March 31
-
1099 Filing Deadline (E-file)
🔴 April
April 15
Major Tax Deadline
-
Individual Tax Return (Form 1040)
-
C Corporation (Form 1120)
-
Trust & Estate (Form 1041)
-
Gift Tax (Form 709)
-
California Returns:
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Individual (Form 540)
-
C Corp (Form 100)
-
Trust (Form 541)
-
LLC (Form 568)
-
Estimated Tax – Q1
-
Federal: Individuals, Trusts
-
California: Individuals (30%), Trusts, C Corps
Other Important Deadlines
-
IRA Contribution Deadline (prior year)
-
HSA Contribution Deadline (prior year)
-
CA $800 Minimum Tax (LLC, S Corp, C Corp)
April 30
Quarterly Filings
-
Form 941 (Q1)
-
CA Payroll Reports (EDD)
-
Sales Tax Q1 Return
🟠 May
May 24
-
Sales Tax Prepayment (CDTFA)
🟣 June
June 15
Estimated Tax – Q2
-
Federal: Individuals, Trusts, C Corps
-
California: Individuals (40%), Trusts, C Corps
California Additional Payments
-
S Corporation Estimated Tax (Q1)
-
LLC Fee (Gross Receipts – Form 3536)
-
PTE Election Payment (required)
June 24
Sales Tax Prepayment (CDTFA)
🔵 July
July 31
Quarterly Filings
-
Form 941 (Q2)
-
CA Payroll Reports
-
Sales Tax Q2 Return
🟡 August
August 24
Sales Tax Prepayment (CDTFA)
🔴 September
September 15
Estimated Tax – Q3
-
Federal: Individuals, Trusts, C Corps
-
California: C Corps (Q3), S Corps (Q2)
Extended Returns
-
Federal: 1065, 1120-S, 1041
September 24
-
Sales Tax Prepayment (CDTFA)
🟣 October
October 15
Extended Returns Due
-
Federal: Individual (1040), Gift (709)
-
California: Individual (540), Partnership (565), LLC (568), Trust (541)
October 31
Quarterly Filings
-
Form 941 (Q3)
-
CA Payroll Reports
-
Sales Tax Q3 Return
🟠 November
November 24
-
Sales Tax Prepayment (CDTFA)
⚪ December
December 15
Estimated Tax – Q4
-
Federal & CA: C Corporations
-
California: S Corporation Estimated Tax (Q3)
December 24
-
Sales Tax Prepayment (CDTFA)
December 31
-
Sales Tax Monthly Return (November)