- INDIVIDUAL TAX DEADLINES
- Tax returns must be filed by Apr 15th
- Extensions are due Oct 15th
- Estimated payments due Apr 15th, June 15th, Sept 15th, and Jan 15th of following year
- CORPORATIONS AND S-CORPS TAX DEADLINES
- Tax returns must be filed by March 15th
- Extensions are due Sept 15th
- Estimated payments due March 15th, June 15th, Sept 15th and Dec 15th of following year
- PARTNERSHIPS TAX DEADLINES
- Tax returns must be filed by April 15th
- Extensions are due Sept 15th
- CLICK THE MONTH TO VIEW PAYROLL REQUIREMENTS
January
- 1/15 – 941 payment due for December
- 1/15 – Massachusetts withholding due for 4th quarter of previous year
- 1/31 – W-2s and 1099s to employees and contractors (only those who are not incorporated and paid over $600)
- 1/31 – Form 940 Employer’s Annual Federal Unemployment Tax Return
February
- 2/15 – 941 payment due for January
- 2/28 – Form W3 Transmittal of Income and Tax Statements (with Copy A of W-2s) due to Social Security Administration
- 2/28 – Form 1096 due to IRS (only if you have issued 1099s)
March
- 3/15 – 941 payment due for February
April
- 4/15 – 941 payment due for March
- 4/15 – Massachusetts withholding due for 1st quarter
- 4/30 – 941 Quarterly Federal Tax Return
- 4/30 – Form DET 1 Massachusetts Employer’s Quarterly Contribution Report
- 4/30 – Form WR-1 Employer’s Quarterly Report of Wages Paid
- 4/30 – Form 1700 Health Insurance Quarterly Contribution Report
- 4/30 – 940 Federal Employer’s Quarterly Tax Deposit
May
- 5/15 – 941 payment due for April
June
- 6/15 – 941 payment due for May
July
- 7/15 – 941 payment due for June
- 7/15 – Massachusetts withholding due for 2nd quarter
- 7/30 – 941 Quarterly Federal Tax Return
- 7/30 – Form DET 1 Massachusetts Employer’s Quarterly Contribution Report
- 7/30 – Form WR-1 Employer’s Quarterly Report of Wages Paid
- 7/30 – 940 Federal Employer’s Quarterly Tax Deposit – if applicable
August
- 8/15 – 941 payment due for July
September
- 9/15 – 941 payment due for August
October
- 10/15 – 941 payment due for September
- 10/15 – Massachusetts withholding due for 3rd quarter
- 10/30 – 941 Quarterly Federal Tax Return
- 10/30 – Form DET 1 Massachusetts Employer’s Quarterly Contribution Report
- 10/30 – Form WR-1 Employer’s Quarterly Report of Wages Paid
- 10/30 – 940 Federal Employer’s Quarterly Tax Deposit – if applicable
November
- 11/15 – 941 payment due for October
December
- 12/15 – 941 payment due for November
