Tax Calendar

Notes:

1. Federal deadlines: the list below includes federal tax deadlines only – individual states may have different or additional deadlines.

2. Holidays: if a deadline falls on a week-end or federal holiday, it is postponed to the next business day.

3. Tax disaster area – for the deadlines specific to individuals located in a disaster area: Tax relief in disaster situations | Internal Revenue Service (irs.gov)

4. To file and pay your taxes electronically: sign up for an IRS online account. To know more: Your IRS online account – KBAUER LAW PLLC (kbfinancials.biz)

5. Not included: the table below does not include tax deadlines for exempt organizations, employers, gift, estate, trust, and certain foreign entities.

6. To receive monthly reminders on tax deadlines:  sign up here – KBAUER LAW PLLC : Sign Up to Stay in Touch (constantcontact.com)

GENERAL

Jan 1st- BOI report: File your Beneficial Ownership Information report for your business entity (such as LLC, S-Corp, C-Corp). For more information : The new BOI report: 4 steps to prepare before 1/1/2024 – KBAUER LAW PLLC (kbfinancials.biz) - 

Jan 1st to April 30th - Annual report: for your business company (such as LLC, S-Corp, C-Corp - Department of State

Jan 1st to Dec - Property tax: Make your property tax payment to your county. For more information: 4-tips-to-lower-your-property-tax-bill – KBAUER LAW PLLC (kbfinancials.biz) - Local county

JANUARY

Jan 15th- Quarterly Estimated Tax payment (individuals only): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov) 

Jan 31st- Miscellaneous Income: File annual information statements for payments made to contractors. To know more: About Form 1099-MISC, Miscellaneous Information | Internal Revenue Service (irs.gov) 

Jan 31st- Wage & Tax Statement: File annual information statements for your employees. To know more: About Form W-2, Wage and Tax Statement | Internal Revenue Service (irs.gov)

MARCH

March 15th - US Return of Partnership Income & K1: File your annual tax return for your multi-member LLC and provide each partner with a copy of their K-1. To know more: Partnerships | Internal Revenue Service (irs.gov) 

March 15th - US Income Tax Return for an S-Corporation & K1: File your annual partnership tax return and provide each partner with a copy of their K-1. To know more: About Form 1120-S, U.S. Income Tax Return for an S Corporation

| Internal Revenue Service (irs.gov) 

March 15th - Application extension of time to file (business): To request additional time to file your tax return. To know more: Extension of Time To File Your Tax Return | Internal Revenue Service (irs.gov)

March 15th - Withholding Tax return for US source Income on Foreign persons – About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons | Internal Revenue Service (irs.gov)

March 15th - Foreign Person’s US Source Income Subject to withholding - About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding | Internal Revenue Service (irs.gov)

APRIL

April 15th Quarterly Estimated Tax payment (individuals & Corporations): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)

April 15th - US Individual Income Tax Return: File and pay your income tax. To know more: About Form 1040, U.S. Individual Income Tax Return | Internal Revenue Service (irs.gov)

April 15th - US Non-Resident Alien Income Tax Return (with LLC): File and pay your income tax. To know more: Taxation of Nonresident Aliens | Internal Revenue Service (irs.gov) 

April 15th - Application extension of time to file (individuals): To request additional time to file your tax return. To know more: Extension of Time To File Your Tax Return | Internal Revenue Service (irs.gov) 

April 15th - US Corporation Income Tax Return: File and pay your Corporation tax. To know more: About Form 1120, U.S. Corporation Income Tax Return | Internal Revenue Service (irs.gov) 

April 15th - Report of Foreign Bank & Financial Accounts: File your information statement for your foreign financial accounts. To know more: Reporting your foreign accounts in 3 easy steps (Fincen114) – KBAUER LAW PLLC (kbfinancials.biz)

JUNE

June 15th - Quarterly Estimated Tax payment (individuals & Corporations): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)

June 15th - US Non-Resident Alien Income Tax Return (no wage/ no LLC): File and pay your income tax. To know more: Taxation of Nonresident Aliens | Internal Revenue Service (irs.gov)

SEPTEMBER

September 15th - Quarterly Estimated Tax payment (individuals & Corporations): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)

September 15th - US Return of Partnership Income & K1 (on extension): File your annual tax return for your multi-member LLC and provide each partner with a copy of their K-1. To know more: Partnerships | Internal Revenue Service (irs.gov)

September 15th - US Income Tax Return for an S-Corporation & K1 (on extension): File your annual partnership tax return and provide each partner with a copy of their K-1. To know more: About Form 1120-S, U.S. Income Tax Return for an S Corporation | Internal Revenue Service (irs.gov)

OCTOBER

October 15th - US Individual Income Tax Return (on extension): File and pay your income tax. To know more: About Form 1040, U.S. Individual Income Tax Return | Internal Revenue Service (irs.gov)

October 15th - US Non-Resident Alien Income Tax Return (on extension): File and pay your income tax. To know more: Taxation of Nonresident Aliens | Internal Revenue Service (irs.gov)

October 15th - Report of Foreign Bank & Financial Accounts (on extension): File your information statement for your foreign financial accounts. To know

more: Reporting your foreign accounts in 3 easy steps (Fincen114) – KBAUER LAW PLLC (kbfinancials.biz)

October 15th - US Corporation Income Tax Return (on extension): File and pay your Corporation tax. To know more: About Form 1120, U.S. Corporation Income Tax Return | Internal Revenue Service (irs.gov)

DECEMBER

December 15th - Quarterly Estimated Tax payment (Corporations only): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)