Tax Filing Deadlines

Filing for Tax Extension:- Individuals living in the USA can file Form 4868. If they live oveseas, they can file Form 2350 or Form 2555-EZ; and Business can file Form 7004 on the IRS website: - IRS.Gov. In addition, they must file a State Tax Extension Form with the State where they live/domicile. The IRS charges a late filing penalty of $200 per mth and the State charges a penalty of $100 per mth. The IRS calls it, "Enforced Compliance"

***NOTE:- The IRS has collected US$4.9 Trillion from 2022 tax filings. That is US$790 Billion more than 2021 tax filings, according to the report from the Treasury Inspector General for Tax Administration(TIGTA). This is proof that the IRS is adhering to "Enforced Compliance" measures.

Tax Filing Deadline or Due Date: is the date on which tax returns must be in the government office before Interest and Penalties for late filing are attached to them. From inside the USA, Call the IRS (800) 829-1040 or (800) 829-4933 form 7:00 am. Eastern Standard Time(EST). Calling from Overseas (267) 941-1000 and (313) 234-6146, from 8:00am EST.

Every Business(C-Corp., S-Corp., LLC) is required  to file a tax return (End-Of-Year Tax Return) even when the Business didn\\\\'t generate income or sales during the year.

Quarterly State Sales & Use Tax
Individuals who have sale tax certificates must file a Sales Tax  Return on the Due Date and pay the Sales Tax that they have collected. They are also required to file a Sales Tax Return if they did not collect any Sales Tax. For details, contact your State, Sales Tax Department.

1st Quarter, December 1 to February 28 (Due Mar 15)
2nd Quarter, March 1 to  May 31 (Due June 15)
3rd Quarter, June 1 to  August 31 (Due Sept. 15)
4th Quarter, September 1 to November 30 (Due Dec. 15).

Business Federal Unemployment (FUTA-940) Taxes.

1st Qtr.payment- Due March 31

2nd Qtr. Payment- Due June 30

3rd Qtr. Payment - Due September 30.

4th Qtr. Payment - Due December 31.

Form 940 Filing - Due Jan 31.

Business Federal Income & FICA-941Taxes

1st Qtr. Payment- Due April 30.

2nd Qtr. Payment - Due July 31.

3rd Qtr. Payment- Due November. 02.

4th Qtr. Payment - Due February 01.

Form 941 Filing- Due February 10.


Quarterly Estimated Income Tax for Individuals
Individuals whose income taxes or additional income taxes will not be withheld by their employers are required to pay quarterly estimated income tax by the due date.

1st Quarter - Due April 15
2nd Quarter - Due June 15
3rd Quarter - Due September 15
4th Quarter - Due January 15


Individual, Sole Proprietorship, LLC, and Partnership Tax Returns
They are classified as Calendar Year Taxpayers. They must file their End-of-year tax returns before April 15. Late filing penalties and interest starts on April 16. 


End-of-Year Business Tax Returns
*Forms 940, 941, W2, 1099 – Due January 31.

*Calendar Year: S-Corp., C-Corp., & Partnerships Tax Returns - Due March 15.

*Fiscal Year: C-Corp.(Domestic & Foreign) Return - Due 2.5 mths(75 days) after the close of the tax year.

*Foreign Corporation (Calendar Year Reporting) that does not have an office in the USA  - Due June 15.

*Foreign Corporation (Calendar year Reporting ): that has an office in the USA - Due April 15.

Estate and Gift Tax Returns
Estate and Gift tax returns are Due on April 15.
Estate tax return is due 9 months after the death of a decedent.

**NOTE:- Inside the USA contact the IRS (800) 829-1040 or (800) 829-4933 from 7:00am Eastern Standard Time(EST). From Outside the USA call (313)234-6146 and (267) 941-1000; and contact the Taxing Authority in your State. 

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