W-2 STATEMENTS;
W-3 RECONCILIATION FORMS

On or before the last day of February following the calendar year in which taxes were withheld.

CALENDAR YEAR NET PROFITS;
INDIVIDUAL INCOME TAX RETURNS

April 15th 

* Note - 2020 Returns have been extended to May 17, 2021



When April 15th falls on a Saturday, Sunday or legal holiday, the annual tax return is considered timely filed if filed on the next business day.

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FISCAL YEAR ANNUAL

NET PROFITS

15th day of the fourth month following the taxpayer's fiscal year-end

WITHHOLDING - MONTHLY FILERS

15th day of the following month

WITHHOLDING -

QUARTERLY FILERS

On or before the last day of the month following the last day of each calendar quarter

WITHHOLDING -

SEMI-MONTHLY FILERS

Taxes withheld in the first 15 days of the month are due by the third banking day after the 15th day of the month.

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Taxes withheld from the 16th day of the month, to the end of the month, are due by the third banking day after the last day of that month.

INDIVIDUAL ESTIMATED PAYMENTS

April 15th, June 15th, September 15th, January 15th

CALENDAR YEAR NET PROFIT QUARTERLY ESTIMATE PAYMENTS

April 15th, June 15th, September 15th, December 15th

FISCAL YEAR NET PROFIT

QUARTERLY ESTIMATE PAYMENTS

15th of the Fourth, Sixth, Ninth, Twelfth Month of Taxable Year