Missing a deadline means penalties and interest. Here are the dates that come around every year. If a date falls on a weekend or legal holiday, it moves to the next business day.
Every month
10th: Employees who received $20 or more in tips during the previous month report them to their employer (Form 4070).
15th: Employers on the monthly deposit schedule deposit payroll taxes for the previous month.
20th: NJ retailers that collected more than $30,000 in sales tax last year make monthly payments for the first two months of each quarter.
January
| Date | Who | What |
|---|
| Jan 15 | Individuals | Fourth-quarter estimated tax payment for the prior year (Form 1040-ES). |
| Jan 20 | NJ retailers | NJ quarterly sales tax return (ST-50) for October–December. |
| Jan 31 | Employers | Give employees their W-2s and file W-2s with the Social Security Administration. File Form 941 for the fourth quarter and the annual Form 940 (FUTA). |
| Jan 31 | Businesses | Send Forms 1099-NEC to contractors and file them with the IRS. |
February
| Date | Who | What |
|---|
| Feb 10 | Employers | Extended due date for the fourth-quarter Form 941 and Form 940, if all deposits were made on time and in full. |
March
| Date | Who | What |
|---|
| Mar 15 | Partnerships & S corporations | File Form 1065 or Form 1120-S and give owners their Schedules K-1, or file Form 7004 for a six-month extension. |
| Mar 20 | NY retailers | NY quarterly sales tax return for December–February. |
April
| Date | Who | What |
|---|
| Apr 15 | Individuals | File Form 1040 and pay any tax due, or file Form 4868 for a six-month extension to file (not to pay). New York and New Jersey individual returns are generally due the same day. |
| Apr 15 | Individuals | First-quarter estimated tax payment (Form 1040-ES). |
| Apr 15 | Corporations | File Form 1120 (calendar-year C corporations) or Form 7004 for an extension, and make the first estimated tax installment. |
| Apr 15 | Individuals with foreign accounts | FBAR (FinCEN Form 114) due, with an automatic extension to October 15. |
| Apr 20 | NJ retailers | NJ quarterly sales tax return (ST-50) for January–March. |
| Apr 30 | Employers | Form 941 for the first quarter (May 10 if all deposits were made on time). |
June
| Date | Who | What |
|---|
| Jun 15 | Individuals & corporations | Second estimated tax payment (Form 1040-ES) and second corporate installment. |
| Jun 20 | NY retailers | NY quarterly sales tax return for March–May. |
July
| Date | Who | What |
|---|
| Jul 20 | NJ retailers | NJ quarterly sales tax return (ST-50) for April–June. |
| Jul 31 | Employers | Form 941 for the second quarter (August 10 if all deposits were made on time). |
September
| Date | Who | What |
|---|
| Sep 15 | Individuals & corporations | Third estimated tax payment (Form 1040-ES) and third corporate installment. |
| Sep 15 | Partnerships & S corporations | Extended due date for Form 1065 and Form 1120-S. |
| Sep 20 | NY retailers | NY quarterly sales tax return for June–August. |
October
| Date | Who | What |
|---|
| Oct 15 | Individuals | Extended due date for Form 1040. |
| Oct 15 | Corporations | Extended due date for Form 1120. |
| Oct 20 | NJ retailers | NJ quarterly sales tax return (ST-50) for July–September. |
| Oct 31 | Employers | Form 941 for the third quarter (November 10 if all deposits were made on time). |
December
| Date | Who | What |
|---|
| Dec 15 | Corporations | Fourth estimated tax installment. |
| Dec 20 | NY retailers | NY quarterly sales tax return for September–November. |
Sales tax for retailers
How often you file sales tax depends on the frequency each state assigns you. Check your registration, or ask us.
- New York sales tax quarters run March–May, June–August, September–November and December–February. Quarterly returns are due on the 20th of the month after the quarter ends. Larger vendors file monthly (part-quarterly), and some smaller vendors file once a year. NY sales tax filing
- New Jersey quarterly returns (Form ST-50) are due on the 20th of the month after each calendar quarter, even if you had no sales. NJ sales and use tax filing
Exact dates for this year
The IRS publishes the exact dates each year, with weekend and holiday adjustments already applied:
Dates shown are for calendar-year taxpayers and are general information only. Fiscal-year businesses, disaster relief and special situations can change your deadlines. Contact us to confirm the dates that apply to you.