Federal tax return & payment due dates
virtually never change.
Due dates that fall on a weekend or holiday move to the next business day.
Tax Return Due Dates:
Personal & C-Corporation Tax Returns:
Original: April 15th
Extended: October 15th
S-Corp & Partnership Tax Returns:
(1 month earlier than personal returns)
Original: March 15th
Extended: September 15th
“Quarterly” Estimated Tax Due Dates:
Individual, Partnership, & Corporate tax payments:
1st Quarter: April 15th *The previous year’s taxes remaining taxes are also due now, even if you filed an extension.
2nd Quarter: June 15th
3rd Quarter: September 15th
4th Quarter: January 15th (of the NEXT year)
IRS FAQs: https://www.irs.gov/faqs/estimated-tax
IRS DirectPay for Personal & Small Business
Click on the applicable image below to pay your
Balance Due with a Tax Return or with an Extension* OR make Estimated Tax payments.
Be sure you have the correct Tax Period; it’s the tax year you are paying towards.
*If you choose the Reason for Payment as “Extension” & make a payment, it results in you Filing an Extension for your Personal Tax Return.
Additional Reporting & Payments for Businesses
Payroll Tax Reports are due at the end of the month following each calendar quarter (April 30th, July 31st, October 31st, & January 31st).
Payroll Tax Deposit Dates depend on tax liability: Quarterly Depositors pay with payroll reports, Monthly Depositors pay on the 15th, &
Semi-weekly depositors (Link for details: Scroll down to “Tax deposit due dates “).
TX Franchise Tax Reports are due May 15th, or if extended, November 15th.
**NEW 2024 TX FRANCHISE LAW** If you typically would have been eligible to file the annual “No Tax Due” Franchise report along with the Public Information Report (PIR), you are now only required to file the PIR.
Other states Franchise Reports may have increased or different reporting requirements altogether.