Federal and State Tax Deadlines: Your Complete Calendar
Missing a tax deadline means penalties, interest, and unnecessary stress. This comprehensive calendar covers every federal filing deadline for individuals, businesses, S-Corps, partnerships, and non-profits.
With 25+ years of experience helping Texas business owners stay compliant, Alan Balmer has seen the costly consequences of missed deadlines. This guide ensures you never miss another deadline.
Key Stat: The IRS collects over $14 billion annually in penalties and interest from late filers. The average failure-to-file penalty is $1,200 per return. Don’t become a statistic.
Individual Tax Deadlines
Personal Income Tax (Form 1040)
| Date | Deadline | Details |
|---|---|---|
| January 31 | W-2s and 1099s to recipients | Employers must provide wage and income statements |
| April 15 | Individual tax return (Form 1040) | Or extension deadline (Form 4868) |
| April 15 | Q1 estimated tax payment | For self-employed and investors (Jan-Mar income) |
| June 15 | Q2 estimated tax payment | For self-employed and investors (Apr-May income) |
| September 15 | Q3 estimated tax payment | For self-employed and investors (Jun-Aug income) |
| October 15 | Extended individual return deadline | If you filed Form 4868 |
| January 15 | Q4 estimated tax payment (prior year) | For tax year just ended (Sep-Dec income) |
Warning: If April 15 falls on a weekend or holiday, the deadline shifts to the next business day. In 2024, April 15 is a Monday, but Emancipation Day (April 16) in Washington D.C. pushes the deadline to April 17 for most taxpayers.
Business Tax Deadlines
S-Corporations (Form 1120-S)
| Date | Deadline | Details |
|---|---|---|
| March 15 | S-Corp return due (or extension) | Calendar-year S-Corps must file by this date |
| September 15 | Extended S-Corp return deadline | If you filed Form 7004 extension |
Pro Tip: S-Corp deadlines are earlier than individual deadlines. Many business owners miss this and face penalties. Mark March 15 on your calendar—and set reminders 30 days before.
Partnerships (Form 1065)
| Date | Deadline | Details |
|---|---|---|
| March 15 | Partnership return due (or extension) | Calendar-year partnerships must file by this date |
| September 15 | Extended partnership return deadline | If you filed Form 7004 extension |
Important: Partnerships must issue Schedule K-1 to each partner by March 15 (or September 15 with extension). Partners need K-1s to file their individual returns.
C-Corporations (Form 1120)
| Date | Deadline | Details |
|---|---|---|
| April 15 | C-Corp return due (or extension) | Calendar-year C-Corps must file by this date |
| October 15 | Extended C-Corp return deadline | If you filed Form 7004 extension |
Payroll Tax Deadlines
If you have employees, payroll tax deadlines are non-negotiable. Missing these triggers immediate penalties.
| Frequency | Form | Due Date | Details |
|---|---|---|---|
| Quarterly | Form 941 | Last day of month following quarter | April 30, July 31, Oct 31, Jan 31 |
| Annually | Form 940 (FUTA) | January 31 | Federal unemployment tax |
| Annually | W-2/W-3 transmittal | January 31 | Provide W-2s to employees and file with SSA |
Quarterly Payroll Tax Payment Schedule
| Quarter | Months Covered | Due Date |
|---|---|---|
| Q1 | January, February, March | April 30 |
| Q2 | April, May, June | July 31 |
| Q3 | July, August, September | October 31 |
| Q4 | October, November, December | January 31 (following year) |
Warning: Payroll tax penalties are severe. The failure-to-deposit penalty ranges from 2% to 15% of unpaid taxes, depending on how late you are. The IRS takes payroll taxes very seriously—trust fund recovery penalties can pierce the corporate veil and hold owners personally liable.
Non-Profit Deadlines
Non-profits must file annual information returns or risk losing tax-exempt status.
| Form | Deadline | Details |
|---|---|---|
| Form 990 | May 15 | 5 months after fiscal year end (for calendar-year orgs) |
| Form 990-EZ | May 15 | Same deadline as Form 990 |
| Form 990-N (e-Postcard) | May 15 | For small organizations (gross receipts normally ≤ $50K) |
Automatic Extension: Non-profits get an automatic 6-month extension (to November 15 for calendar-year orgs) by filing Form 8868.
Key Stat: The IRS automatically revokes tax-exempt status for non-profits that fail to file Form 990 for three consecutive years. Reinstatement requires a complex application process and user fees.
State-Specific Deadlines
Texas Business Deadlines
Texas has no state income tax, but businesses must comply with other state requirements:
| Deadline | Requirement | Details |
|---|---|---|
| May 15 | Texas Franchise Tax | All Texas entities must file annual franchise tax report |
| Monthly/Quarterly | Texas Sales Tax | Depends on your sales volume |
| Various | Texas Public Information Report | Due with franchise tax report |
Multi-State Filing
If your business has nexus in multiple states (employees, inventory, or significant sales), you must file in each state. Deadlines vary:
- California: April 15 (individuals), March 15 (S-Corps)
- New York: April 15 (individuals), March 15 (S-Corps)
- Florida: No state income tax (like Texas)
- Illinois: April 15 (individuals), March 15 (S-Corps)
Pro Tip: Multi-state filing is complex. Each state has different rules for nexus, apportionment, and credits. Alan handles multi-state filings and ensures compliance across all jurisdictions where you have nexus. Learn more in our Multi-State Filing Guide.
Extension Strategies
Extensions are available for most returns—but they extend time to file, not time to pay.
Individual Extensions (Form 4868)
- Deadline: April 15
- Extension Period: Until October 15
- Payment Required: Must pay estimated tax by April 15 to avoid penalties
Business Extensions (Form 7004)
- Deadline: March 15 (S-Corps, Partnerships) or April 15 (C-Corps)
- Extension Period: 6 months (September 15 for S-Corps/Partnerships, October 15 for C-Corps)
- Payment Required: Must pay estimated tax by original deadline
Warning: An extension is not an extension to pay. If you owe taxes, you must pay by the original deadline to avoid penalties and interest. The penalty for late payment is 0.5% per month (up to 25%), plus interest.
Common Deadline Mistakes
1. Confusing S-Corp and Individual Deadlines
The Mistake: Thinking S-Corp deadline is April 15 (like individuals). The Reality: S-Corp deadline is March 15—one month earlier. The Fix: Mark March 15 on your calendar and set reminders.
2. Forgetting Quarterly Estimated Payments
The Mistake: Only thinking about taxes in April. The Reality: Self-employed individuals must pay quarterly (April, June, September, January). The Fix: Set calendar reminders for all four quarterly deadlines.
3. Missing Payroll Tax Deadlines
The Mistake: Focusing on income tax and forgetting payroll taxes. The Reality: Payroll taxes are due quarterly (April, July, October, January) and penalties are severe. The Fix: Set up automatic payroll tax payments or work with a payroll service.
4. Not Filing Extensions Properly
The Mistake: Thinking you have an extension without filing the form. The Reality: You must file Form 4868 (individuals) or Form 7004 (businesses) by the original deadline. The Fix: File extensions early—even if you think you’ll finish on time.
5. Ignoring State Deadlines
The Mistake: Only tracking federal deadlines. The Reality: Each state has its own deadlines, and multi-state businesses must comply with all. The Fix: Work with a CPA who handles multi-state filings.
Next Steps: Never Miss a Deadline Again
Missing a deadline means penalties, interest, and unnecessary stress. Alan provides quarterly reminders, handles all filings, and ensures you never miss a deadline. If you’re behind, he can negotiate penalty abatements and get you current.
What Alan Handles:
- Federal income tax returns (individuals, S-Corps, partnerships, C-Corps)
- Quarterly estimated tax payments
- Payroll tax filings (Forms 941, 940, W-2s)
- Multi-state filings
- Extension filings
- Non-profit filings (Forms 990, 990-EZ, 990-N)
- Penalty abatement negotiations
Tax Deadline Checklist:
January:
- Receive W-2s and 1099s (by Jan 31)
- File Q4 estimated tax payment (by Jan 15)
- File payroll taxes (Form 941, Form 940, W-2s)
March:
- File S-Corp return (Form 1120-S) by March 15
- File Partnership return (Form 1065) by March 15
- Issue K-1s to partners
April:
- File individual tax return (Form 1040) by April 15
- File Q1 estimated tax payment by April 15
- File C-Corp return (Form 1120) by April 15
- File extension (Form 4868 or 7004) if needed
May:
- File Texas Franchise Tax by May 15
- File Non-profit return (Form 990) by May 15
June:
- File Q2 estimated tax payment by June 15
July:
- File payroll taxes (Form 941) by July 31
September:
- File extended S-Corp/Partnership return by Sept 15
- File Q3 estimated tax payment by Sept 15
October:
- File extended individual/C-Corp return by Oct 15
Quarterly:
- File payroll taxes (Form 941)
- File state sales tax (if applicable)
Related Resources:
- Record Retention Guide — How long to keep tax documents
- Multi-State Filing Guide — Navigate nexus and state compliance
- IRS Audit Guide — What to do if the IRS comes calling
