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2018 Tax Due Dates

While most of us can remember that income tax returns are due for corporations on March 15 and individuals on April 15, it’s easy to forget some of the others. To help you stay compliant, here’s a list of deadlines for filings familiar to many of our clients. Please note that this list is NOT comprehensive, and you should consult with your tax advisor to ensure that you make all the proper filings on time.

These changes are generally effective for taxable years starting after Dec. 31, 2016 (2017 tax returns prepared during the 2018 tax filing season)

Source: AICPA

Return Type Type Due Date Basic
Requirements
Link to help
Federal Requirements
Form 1099 FED Certain Forms 1099-MISC due to IRS/SSA 31-Jan. Annual informational return that reports the various types of non-employee compensation paid throughout calendar year. Form 1099
S Corporation (calendar year) Form 1120S FED 15-Mar Extension: 17-Sept Any entity treated for tax as a S Corp, regardless if profitable. Form 1120S
C Corporation (calendar year) Form 1120 FED 17-Apr Extension: 15-Oct Any entity treated for tax as a C Corp, regardless if profitable. Form 1120
C Corporation Fiscal Year End (other than Dec. 31 or June 30) FED 15th day of 4th month after year-end Extension: 15th day of 10th month after year-end. Any entity treated for tax as a C Corp, regardless if profitable. Form 1120
C Corporation June 30 Fiscal Year Form 1120 FED 17-Sept Extension: 15-Apr Any entity treated for tax as a C Corp, regardless if profitable. Form 1120
Form 1042 and 1042S FED 15-Mar to recipient and IRS. Withholding of US Source income to foreign persons. Form 1042
Form 3921 and 3922 FED 31-Jan to recipient; 2-Apr if filed electronically. Required if an employee exercised an Incentive Stock Option. Form 3921
Partnership (calendar year) Form 1065 FED 15-Mar Extension: 17-Sept Any entity treated for tax as a partnership, regardless if profitable. Form 1065
Foreign Bank and Financial Accounts (FBAR) FinCEN Report 114 FED 17-Apr Extension: 15-Oct Required for individuals and businesses if you have a financial interest in or signature authority over a foreign financial account exceeding certain thresholds. Reported on calendar year basis. Form 114
Individual Form 1040 FED 17-Apr Extension: 15-Oct Annual income tax return for individuals filed on calendar year basis. Form 1040
State Requirements
Business & Occupation Tax WA 31-Jan Excise tax based off gross receipts in WA State. Annual filing required for most. Washington B&O
San Francisco Gross Receipts CA 28-Feb Every Business with San Francisco gross receipts of more than $1,090,000 or San Francisco payroll expense of more than $300,000, is required to make three quarterly estimated tax payments and file an annual tax return. SF Gross Receipts
City of Los Angeles Business Tax CA 28-Feb Tax imposed on gross receipts for any person conducting any business within city limits. LA Business Tax
Delaware Annual Franchise Tax DE 1-Mar Annual report and franchise tax due for all corporations incorporated in the State of Delaware. DAFT
State Income Tax (for 12/31 YE) Aligns with Federal CA 15-Mar or 17-Apr depending on entity type. Tax on income earned. California
CO 15-Mar or 17-Apr depending on entity type. Tax on income earned. Colorado
GA 15-Mar or 17-Apr depending on entity type. Tax on income earned. Georgia
NYS 15-Mar or 17-Apr depending on entity type. Tax on income earned. New York
NYC 15-Mar or 17-Apr depending on entity type. Tax on income earned. New York City
NC 15-Mar or 17-Apr depending on entity type. Tax on income earned. North Carolina
TN 15-Mar or 17-Apr depending on entity type. Tax on income earned. Tennessee
TX 15-May Tax on annual revenue over certain threshold. Texas
VA 15-Mar or 17-Apr depending on entity type. Tax on income earned Virginia
State Property Tax NC 31-Jan Based on existing and acquired assets. Rates vary by county. Filed by County
TN 1-Mar Based on existing and acquired assets. Rates vary by county. Filed by County
CA 2-Apr Based on existing and acquired assets. Rates vary by county. Filed by County
FL 2-Apr Based on existing and acquired assets. Rates vary by county. Filed by County
GA 2-Apr Based on existing and acquired assets. Rates vary by county. Filed by County
MD 16-Apr Based on existing and acquired assets. Rates vary by county. Filed by County
SC 30-Apr Based on existing and acquired assets. Rates vary by county. Filed by County
VA 1-May Based on existing and acquired assets. Rates vary by county. Filed by County

Federal Requirements

Return Type Form 1099
Type FED
DUE DATE Certain Forms 1099-MISC due to IRS/SSA 31-Jan.
BASIC REQUIREMENTS Annual informational return that reports the various types of non-employee compensation paid throughout calendar year.
LINK TO HELP Form 1099
Return Type S Corporation (calendar year) Form 1120S
Type FED
DUE DATE 15-Mar Extension: 17-Sept
BASIC REQUIREMENTS Any entity treated for tax as a S Corp, regardless if profitable.
LINK TO HELP Form 1120S
Return Type C Corporation (calendar year) Form 1120
Type FED
DUE DATE 17-Apr Extension: 15-Oct
BASIC REQUIREMENTS Any entity treated for tax as a C Corp, regardless if profitable.
LINK TO HELP Form 1120
Return Type C Corporation Fiscal Year End (other than Dec. 31 or June 30)
Type FED
DUE DATE 15th day of 4th month after year-end Extension: 15th day of 10th month after year-end.
BASIC REQUIREMENTS Any entity treated for tax as a C Corp, regardless if profitable.
LINK TO HELP Form 1120
Return Type C Corporation June 30 Fiscal Year Form 1120
Type FED
DUE DATE 17-Sept Extension: 15-Apr
BASIC REQUIREMENTS Any entity treated for tax as a C Corp, regardless if profitable.
LINK TO HELP Form 1120
Return Type Form 1042 and 1042S
Type FED
DUE DATE 15-Mar to recipient and IRS.
BASIC REQUIREMENTS Withholding of US Source income to foreign persons.
LINK TO HELP Form 1042
Return Type Form 3921 and 3922
Type FED
DUE DATE 31-Jan to recipient; 2-Apr if filed electronically.
BASIC REQUIREMENTS Required if an employee exercised an Incentive Stock Option.
LINK TO HELP Form 3921
Return Type Partnership (calendar year) Form 1065
Type FED
DUE DATE 15-Mar Extension: 17-Sept
BASIC REQUIREMENTS Any entity treated for tax as a partnership, regardless if profitable.
LINK TO HELP Form 1065
Return Type Foreign Bank and Financial Accounts (FBAR) FinCEN Report 114
Type FED
DUE DATE 17-Apr Extension: 15-Oct
BASIC REQUIREMENTS Required for individuals and businesses if you have a financial interest in or signature authority over a foreign financial account exceeding certain thresholds. Reported on calendar year basis.
LINK TO HELP Form 114
Return Type Individual Form 1040
Type FED
DUE DATE 17-Apr Extension: 15-Oct
BASIC REQUIREMENTS Annual income tax return for individuals filed on calendar year basis.
LINK TO HELP Form 1040

State Requirements

Return Type Business & Occupation Tax
Type WA
DUE DATE 31-Jan
BASIC REQUIREMENTS Excise tax based off gross receipts in WA State. Annual filing required for most.
LINK TO HELP Washington B&O
Return Type San Francisco Gross Receipts
Type CA
DUE DATE 28-Feb
BASIC REQUIREMENTS Every Business with San Francisco gross receipts of more than $1,090,000 or San Francisco payroll expense of more than $300,000, is required to make three quarterly estimated tax payments and file an annual tax return.
LINK TO HELP SF Gross Receipts
Return Type City of Los Angeles Business Tax
Type CA
DUE DATE 28-Feb
BASIC REQUIREMENTS Tax imposed on gross receipts for any person conducting any business within city limits.
LINK TO HELP LA Business Tax
Return Type Delaware Annual Franchise Tax
Type DE
DUE DATE 1-Mar
BASIC REQUIREMENTS Annual report and franchise tax due for all corporations incorporated in the State of Delaware.
LINK TO HELP DAFT
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type CA
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP California
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type CO
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP Colorado
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type GA
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP Georgia
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type NYS
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP New York
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type NYC
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP New York City
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type NC
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP North Carolina
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type TN
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP Tennessee
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type TX
DUE DATE 15-May
BASIC REQUIREMENTS Tax on annual revenue over certain threshold.
LINK TO HELP Texas
Return Type State Income Tax (for 12/31 YE) Aligns with Federal
Type VA
DUE DATE 15-Mar or 17-Apr depending on entity type.
BASIC REQUIREMENTS Tax on income earned.
LINK TO HELP Virginia
Return Type State Property Tax
Type NC
DUE DATE 31-Jan
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type TN
DUE DATE 1-Mar
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type CA
DUE DATE 2-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type FL
DUE DATE 2-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type GA
DUE DATE 2-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type MD
DUE DATE 16-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type SC
DUE DATE 30-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County
Return Type State Property Tax
Type VA
DUE DATE 1-May
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county.
LINK TO HELP Filed by County

The information in this post is not intended to be, and should not be, construed as legal, accounting or tax advice to the reader. The reader is cautioned that this material may not be applicable to, or suitable for, the reader’s specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. Readers interested in the subject should contact their own tax advisor to discuss the potential application of the subject matter to their particular facts and circumstances.

To learn more about how HPC can help you manage and plan for your compliance needs and due dates click the link below to schedule a consultation.

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