Information Filings

• 1099s due to recipients 1/31.

Payroll Filings

• W-2s due 1/31.
• 940 Annual FUTA due 1/31.
• 941s & NYS-45 quarterly filings due 1/31 (Q4), 4/30, 7/31 & 10/31 (Q1-Q3).

Note: Due dates and frequency of tax deposits depend on wage and withholding amounts. Please check with your tax professional to determine the frequency and amount of required deposits.

Income Tax Filings

• Form 1040, Individual Income Tax Return 4/15, extended due 10/15.
• Estimated tax payment due dates 1/15 (Q4), 4/15, 6/15, 9/15 (Q1-Q3). 
• Form 1041, Estate/Trust Income Tax Return 4/15, extended due 9/30.
• Form 1065, Partnership Tax Return due 3/15, extended due 9/15.
• NYS Form IT-204-LL Annual LLC Filing Fee 3/15 (no extensions).
• Form 1120, Corporate Income Tax Return 4/15, extended due 10/15.
• Form 1120S, S-Corporation Tax Return due 3/15, extended due 9/15.
• Form 990, Not-for-Profit Tax Return 5/15, extended due 11/15.
• Form CHAR-500 Not-for Profit NYS Charities Bureau filing 5/15, extended due 11/15.

* This schedule of filing dates assumes a calendar fiscal year. If your fiscal year is other than a calendar year, please check with your tax professional for due dates based on your fiscal year-end.

NYS Sales Tax Filings

• ST-101 Annual Filer Sales Tax Return due 3/20.
• ST-100 Quarterly Sales Tax Returns due 3/20, 6/20, 9/20 & 12/20.
• ST-809 Monthly Filer Sales Tax Returns due 1/20 & 2/20, 4/20 & 5/20, 7/20 & 8/20, 10/20 & 11/20.

Note: Most sales tax filers start as quarterly filers.  If average annual sales tax remitted is less than $3,000, NYS will convert you to an annual filer. If taxable sales exceed $300,000 in a quarter, NYS will convert you to a monthly filer.