.
January 15 | · Pay 4th installment of your last year’s estimated tax |
January 31 | · File payroll tax returns and submit W2 forms for last year · Distribute W2 forms to employees · Issue 1099 forms to independent contractors (1099-MISC) · File Quarter 4 sales tax return for quarterly filers · File annual sales tax return for annually filers |
February 28 | · Paper file 1099 forms other than 1099-MISC · City of LA business license renewal |
March 15 | · S corporations file form 1120S and pay, pay any tax due and provide each shareholder with a copy of Sch K-1 · Partnerships including LLCs file form 1065 and provide each shareholder with a copy of Sch K-1 · S Corporation election beginning with current calendar year can be filed |
April 15 | · Individuals file an income tax return (Form 1040, 1040A, 1040EZ, or 709) and pay any tax due · Trusts and estates file form 1041 · C Corporations file form 1120 and pay any tax due · Even if an extension has been filed, the tax payment due date is still April 15 · Pay 1st installment of your current estimated tax · File FBAR Form 114 electronically with the Financial Crimes Enforcement Network (FinCEN) |
April 30 | · File Quarter 1 payroll tax return · File Quarter 1 sales tax return for quarterly filers |
May 15 | · Nonprofit organizations file form 990, 990-EZ or 990-PF |
June 15 | · Pay 2nd installment of your current estimated tax |
July 31 | · File Quarter 2 payroll tax returns · File Quarter 2 sales tax return for quarterly filers |
September 15 | · Pay 3rd installment of your current estimated tax · S Corporations file form 1120S if an extension has been filed · Partnerships including LLCs file form 1065 if an extension has been filed · Trusts and Estates file form 1041 if an extension has been filed |
October 15 | · Individuals file an income tax return (Form 1040, 1040A, 1040EZ, or 709) if an extension has been filed · C Corporations file form 1120 if an extension has been filed |
October 31 | · File Quarter 3 payroll tax returns · File Quarter 3 sales tax return for quarterly filers |
November 15 | · Nonprofit organizations file form 990, 990-EZ or 990-PF if an extension has been filed |
. Other Deadlines: | |
| SOI | California Statement of Information is required for every business entity in California. The due date is the end of the entity's formation month, annually for corporations and bi-annually for LLCs. |
.
