| Date | Requirement |
| January 15th | Individual & fiduciary estimated taxes are due (final installment) |
| January 30th | New Yok State LLP/LLC due for calendar year LLC's |
| January 31st | Employers' taxes are due (Forms 941, 940 and state quarterlies),W-2 forms and 1099's need to be furnished to employees |
| February 28th | Information returns (1099s and W-2s) need to be filed with IRS and Social Security Administration respectively |
| March 15th | Due date for calendar year corporation (and S corporation) tax returns. (Fiscal year corporations file by the 15th day of the 3rd month following the close of the tax year) |
| April 15th | First installment of estimated individual income tax is due
First installment of calendar year corporation estimated tax is due
Fiduciary income tax returns (trusts and calendar year estates) are due
First installment of estimated fiduciary income tax is due
Partnership returns are due
Due date for calendar year corporation (and S corporation) tax returns. (Fiscal year corporations file by the 15th day of the 3rd month following the close of the tax year) |
| April 30th | Employers' taxes are due (Forms 941 and state quarterlies) |
| June 15th | Second installment of estimated individual income tax is due
Second installment of calendar year corporation estimated tax is due
Second installment of estimated fiduciary income tax is due
|
| June 15th | Second installment of estimated individual income tax is due
Second installment of calendar year corporation estimated tax is due
Second installment of estimated fiduciary income tax is due
|
| July 15th | Trusts, estates and partnerships that filed for a three-month extension in April are due. (An additional three month extension can be filed) |
| July 31st | Employers' taxes are due (Forms 941 and state quarterlies) |
| August 15th | Individual returns that filed for a four-month extension in April are due (An additional two month extension can be filed.) |
| September 15th | Third installment of estimated individual income tax is due
Third installment of calendar year corporation estimated tax is due
Third installment of estimated fiduciary income tax is due
Calendar year corporations that filed for six month extension in March are due |
| October 15th | Partnership, Fiduciary and individual tax returns that requested a second extension are due |
| October 31st | Employers' taxes are due (forms 941 and state quarterlies) |
| December 15th | Fourth installment of calendar year corporation estimated tax is due |
Services