IRS PUBLICATION 509 - IRS TAX CALENDAR - https://www.irs.gov/pub/irs-pdf/p509.pdf

 

This guide provides an overview of key tax deadlines for calendar-year filers. Note that if any deadline falls on a weekend or federal holiday, the due date is typically moved to the next business day. Taxpayers with fiscal years that differ from the calendar year should calculate deadlines based on the close of their fiscal period. Always consult the IRS website or a tax professional for the most current information.​

 

Federal Tax Return Filing Deadlines​

 

Individual Filers

• Original Due Date:

  • April 15 (or the next business day if April 15 falls on a weekend or holiday)

• Extension Availability:

  • Yes. Individuals can request an automatic six-month extension by filing Form 4868.

• Extended Due Date:

  • October 15

 

Corporate Filers (C Corporations)

• Original Due Date:

  • April 15 (or the next business day if April 15 falls on a weekend or holiday)

• Extension Availability:

  • Yes. Corporations may file Form 7004 to obtain a six-month extension.

• Extended Due Date:

  • October 15

 

Partnership Filers (Partnerships & S Corporations)

• Original Due Date:

  • March 15

• Extension Availability:

  • Yes. By filing Form 7004, partnerships and S corporations can secure a six-month extension.

• Extended Due Date:

  • September 15

 

Quarterly Estimated Tax Deadlines

Taxpayers required to make quarterly estimated tax payments include many individual filers (especially self-employed taxpayers) and C corporations. (Note: Partnerships generally do not pay estimated taxes at the entity level, as income is passed through to individual partners.)

 

For Individual Filers and Self-Employed Taxpayers

• 1st Quarter (January 1 – March 31):

  • Due Date: April 15

• 2nd Quarter (April 1 – May 31):

  • Due Date: June 15

• 3rd Quarter (June 1 – August 31):

  • Due Date: September 15

• 4th Quarter (September 1 – December 31):

  • Due Date: January 15 of the following year

 

For C Corporations

• 1st Quarter (January 1 – March 31):

  • Due Date: April 15

• 2nd Quarter (April 1 – May 31):

  • Due Date: June 15

• 3rd Quarter (June 1 – August 31):

  • Due Date: September 15

• 4th Quarter (September 1 – December 31):

  • Due Date: December 15

 

State Income Tax Deadlines

Many states that impose an income tax follow deadlines similar to the federal dates. However, there can be variations in filing dates, extension procedures, and payment deadlines from state to state. It is important to verify with your state’s Department of Revenue or Taxation for the most accurate and up-to-date information.

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General Overview for States with an Income Tax

• Individual Filers:

  • Original Due Date: Typically April 15

  • Extension Availability: Generally available (state-specific forms/processes may be required)

  • Extended Due Date: Often October 15

• Corporate Filers:

  • Original Due Date: Often April 15

  • Extension Availability: Generally available

  • Extended Due Date: Often October 15

• Partnership Filers:

  • Original Due Date: Often March 15

  • Extension Availability: Generally available

  • Extended Due Date: Often September 15

 

State-by-State Breakdown

• No State Income Tax:

  • Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming

  • (Note: Tennessee and New Hampshire tax only dividends and interest income.)
     

• States with Income Tax (most generally conform to federal deadlines):

  • Alabama: Individual returns are typically due April 15 (extension available to October 15).

  • Arizona: Generally follows the federal deadlines for individuals and businesses.

  • Arkansas: Typically mirrors the federal deadlines.

  • California: Individual returns are due April 15 (extension to October 15); corporate returns generally follow the same pattern.

  • Colorado: Conforms to the federal deadlines.

  • Connecticut: Generally follows federal dates.

  • Delaware: Typically aligns with federal deadlines.

  • District of Columbia: Conforms to federal deadlines.

  • Georgia: Generally follows the federal timeline.

  • Hawaii: Typically adheres to the federal deadlines.

  • Idaho: Conforms to the federal deadlines.

  • Illinois: Generally follows the federal deadlines.

  • Indiana: Typically aligns with federal deadlines.

  • Iowa: Follows a similar timeline as the federal system.

  • Kansas: Generally conforms to federal deadlines.

  • Kentucky: Typically follows federal deadlines.

  • Louisiana: Generally adheres to federal filing dates.

  • Maine: Follows federal deadlines.

  • Maryland: Typically mirrors federal deadlines.

  • Massachusetts: Generally conforms to federal deadlines.

  • Michigan: Follows the federal timeline.

  • Minnesota: Typically adheres to the federal deadlines.

  • Mississippi: Generally aligns with the federal deadlines.

  • Missouri: Follows the federal filing timeline.

  • Montana: Typically conforms to federal deadlines.

  • Nebraska: Generally follows the federal deadlines.

  • New Jersey: Conforms to the federal timeline.

  • New Mexico: Typically mirrors federal deadlines.

  • New York: Generally follows the federal deadlines.

  • North Carolina: Conforms to federal filing deadlines.

  • North Dakota: Typically adheres to federal deadlines.

  • Ohio: Follows the federal deadlines.

  • Oklahoma: Generally aligns with the federal timeline.

  • Oregon: Typically mirrors federal deadlines.

  • Pennsylvania: Generally follows federal deadlines (note that estimated tax rules may differ).

  • Rhode Island: Conforms to federal deadlines.

  • South Carolina: Typically adheres to the federal deadlines.

  • Utah: Generally follows the federal timeline.

  • Vermont: Conforms to federal deadlines.

  • Virginia: Typically mirrors federal deadlines.

  • West Virginia: Generally follows federal deadlines.

  • Wisconsin: Conforms to federal deadlines.

 

Remember: While many states adopt deadlines similar to federal dates, there can be nuances in extension procedures, payment deadlines, and specific filing requirements. Always check with your state’s Department of Revenue or Taxation for any updates or differences.

 

Disclaimer

This guide is provided for informational purposes only and should not be considered legal or tax advice. For any specific questions or unique situations, please consult with us or refer to the official IRS and state taxation websites.