Tax Deadline Reminders for Businesses

Business tax filings and payment deadlines vary and are dependent upon corporate structure. There are C Corporations and S Corporations with different deadlines with Partnerships following a schedule closer to S Corporations. Some dates may vary if a business operates on a fiscal year.

Tax filings and payments have annually reoccurring deadlines, except for when the date falls on a weekend or legal holiday in which the deadline will be pushed to the next business day.

January 31
- Businesses are required to send W-2 forms to employees and certain 1099 forms to vendors and independent contractors. Hart Vida & Partners’ clients should upload these documents to the company’s secure portal no later than February 15th.

March 15
- Tax returns are due for S Corporations and Partnerships. However, those businesses using a fiscal year would need to file returns by the 15th day of the third month following the close of their tax year.

- Deadline to file S Corporation and Partnership extensions for the prior year.

April 15
- Tax return filing deadline for C Corporations under a calendar year. A business following a fiscal year will need to file by the 15th day of the fourth month of the close of their tax year.

- Deadline to make first quarter estimated payments for C Corporations.

June 15
- C Corporations due date for second quarter estimated tax payments.

September 15
- C Corporations payment deadline for third quarter estimated taxes.
- S Corporations and Partnerships deadline for extended corporate returns for the prior year if previously filed for an extension in March.

October 15
- C Corporations deadline for the prior year corporate tax return extensions that were filed by April 15th.

December 15
- C Corporations due date for fourth quarter estimated tax payments.

Rolling Deadline: Corporate Transparency Act

As reported in our article “Updates to Corporate Transparency Act Reduce the Number of Businesses Required to File,” the requirement to file Beneficial Ownership Information (BOI) Report to the U.S. Department of Treasury’s Financial Enforcement Network (FinCEN) has been greatly reduced and is now limited to just foreign entities registered to do business in the U.S.  Under the new rule, companies formed after January 1, 2025, have 30 calendar days from their creation or registration date to file.

If you have questions about these deadlines, please contact our office at accounting@hvandpartners.com or 914-617-7620 and we will direct your call to better assist you.