Federal and California Tax Due Dates
The major deadlines below are the ones most commonly missed. When a date falls on a weekend or federal holiday, the deadline shifts to the next business day. Extensions are available for most filings but generally do not extend the deadline to pay.
Individual Filing Deadlines
April 15: Form 1040 and California Form 540 due. First quarter estimated tax payment due if not paying through withholding.
June 15: Second quarter federal and California estimated tax payment due.
September 15: Third quarter federal and California estimated tax payment due.
October 15: Extended due date for Form 1040 and California Form 540 if extension was filed. Extension does not extend time to pay.
January 15 (following year): Fourth quarter federal estimated tax payment due. California does not require a fourth estimated payment for most taxpayers, but does require front-loaded estimates earlier in the year.
Business Filing Deadlines
March 15: Forms 1120-S (S corporation) and 1065 (partnership) due.
April 15: Form 1120 (C corporation) and California Form 100 due for calendar-year corporations.
March 31 (or January 31 for some): Various information returns due, including Forms 1099-NEC, 1099-MISC, and 1098.
Payroll Tax Deadlines
Federal payroll tax deposits are due either semi-weekly or monthly depending on the deposit schedule assigned to the employer. Form 941 is due quarterly: April 30, July 31, October 31, and January 31.
California payroll tax deposits follow EDD rules. DE 9 and DE 9C are due quarterly on the same schedule as federal Form 941.
Sales Tax (CDTFA)
California sales and use tax returns are due monthly, quarterly, or annually depending on the volume of sales. Most returns are due by the last day of the month following the reporting period.
What to Do if You Are Going to Miss a Deadline
For federal income tax, file Form 4868 for an automatic six-month extension. For California income tax, an automatic extension is available without a separate filing, but estimated tax must be paid by April 15 to avoid penalties.
For business returns, Form 7004 provides an extension. For payroll returns, file as soon as possible and pay what you can to limit failure-to-pay penalties.
Missing a deadline does not eliminate your ability to file; it adds penalties and interest. The fastest way to limit damage is to file and pay as soon as practical, even if not by the original deadline.
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