Here are the current statutory due dates for tax reporting for the 2023 tax year. For calendar year tax returns reporting 2023 information that are due in 2024, the following due dates will apply:

Form	2024 Tax Filing Due Dates
Form W-2 & 1099 NEC (electronic or mail)	January 31st
Form 1099-Misc & 1099-K	January 31st
Form 1065 – Partnerships	March 15th
Form 1120-S – S Corporations	March 15th
Form 1040 – Individuals	April 15th
FinCEN 114 – FBAR (will be allowed to extend)	April 15th
Form 1041 – Trusts and Estates	April 15th
Form 1120 – C Corporations	April 15th
Form 990 Series – Tax Exempt Organizations	May 15th
Form 5500 Series – Employee Benefit Plan	July 31st
Form 1065 Extended Return	September 16th*
Form 1120-S Extended Return	September 16th*
Form 1041 Extended Return	September 30th
Form 1120 Extended Return	October 15th
Form 1040 Extended Return	October 15th
FinCEN 114 (Extended with Form 1040)	October 15th
Form 5500 Series Extended Return	October 15th
Form 990 Series Extended Return	November 15th

 

*Please note: Some of the above due dates are different from standard filing dates due to holidays or weekends.

 

For Fiscal Year Filers:

Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their fiscal tax year.

C Corporation tax returns will be due the 15th day of the fourth month after the end of their fiscal tax year. A special rule to defer the due date change for C Corporations with fiscal years that end on June 30th defers this change until December 31, 2026.

Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends.

It is important to confirm when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates.

 

Estimated Tax Payment Due Dates

Our tax system is a “pay as you go” system, meaning that taxpayers are expected to pay in tax, on at least quarterly basis, for the income they have earned. If there is adequate withholding by employers, then this can be a seamless process. Some taxpayers, especially those with dual incomes, fluctuating income, significant passive income, those who are high earners or self- employed, may find themselves under-withheld at tax time. In addition to a significant tax bill, these taxpayers may also find themselves with an underpayment penalty if estimated payments have not been made.

The due dates for estimated tax payments for 2024 individual tax filers are listed below.

Estimated Tax Payments	Estimated Payment Due Date
1st Quarter	April 15th
2nd Quarter	June 15th (6/17 for 2024 2Q)
3rd Quarter	September 15th (9/16 for 2024 3Q)
4th Quarter	January 15th of the next year

 

If you have any questions about these due dates and the impact on your tax filings, please contact one of our qualified tax professionals.