Deadlines
The dates that actually cost money if you miss them
Federal and California, by entity type. Dates falling on a weekend or holiday generally move to the next business day.
Individuals
| When | What is due |
|---|---|
| 15 January | Fourth-quarter estimated tax payment for the prior year |
| 31 January | W-2s and 1099-NECs must reach you |
| 15 April | Federal Form 1040 and California Form 540 due; first-quarter estimate due; IRA and HSA contributions for the prior year |
| 15 June | Second-quarter estimated tax payment |
| 15 September | Third-quarter estimated tax payment |
| 15 October | Extended individual return deadline |
Partnerships & S-corporations
| When | What is due |
|---|---|
| 15 March | Form 1065 or 1120-S, plus California Form 565 or 100S; K-1s issued to owners |
| 15 March | Deadline to file Form 2553 for an S-corporation election effective this tax year |
| 15 September | Extended partnership and S-corporation return deadline |
| Annually | California $800 minimum franchise tax, generally by the 15th day of the 4th month |
C-corporations & LLCs
| When | What is due |
|---|---|
| 15 April | Form 1120 and California Form 100 for calendar-year corporations |
| 15 April | California Form 568 for LLCs |
| 15 October | Extended corporate return deadline |
| Varies | Statement of Information — annually for corporations, biennially for LLCs |
Payroll & information returns
| When | What is due |
|---|---|
| 31 January | Form 940; W-2s to employees and the SSA; 1099-NECs to contractors and the IRS |
| 30 April / 31 July / 31 October / 31 January | Form 941 and California DE 9 and DE 9C |
| Semi-weekly or monthly | Federal and California payroll tax deposits, per your deposit schedule |
Exempt organisations
| When | What is due |
|---|---|
| 15 May | Form 990, 990-EZ or 990-N for calendar-year organisations |
| 15 May | California Form 199 and RRF-1 with the Registry of Charities |
| 15 November | Extended Form 990 deadline |
An extension extends the time to file, never the time to pay. Tax owed is still due on the original date, and interest runs from there. This calendar is a general guide — dates shift for fiscal-year filers, weekends, holidays and federally declared disasters. We confirm the dates that apply to your specific entity as part of every engagement.
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