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Annual Returns
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March 1 – Farmers (Federal)
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March 15 – Partnerships (1065), S Corps (1120-S)
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April 15 – Individuals (1040), C Corps (1120), Trusts (1041), Gift Tax (709)
Extensions
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September 15 – Partnerships, S Corps, Trusts
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October 15 – Individuals, C Corps, Gift Tax
Information Reporting
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January 31 – W-2, 1099-NEC, 941 (Q4), 940
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February 28 – 1099-MISC (paper)
Estimated Tax Payments
👤 Individuals & Trusts
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April 15 – Q1
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June 15 – Q2
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September 15 – Q3
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January 15 (following year) – Q4
🏢 C Corporations (Federal)
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April 15 – Q1
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June 15 – Q2
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September 15 – Q3
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December 15 – Q4
🌾 Farmers & Fishermen (Special Rule)
Farmers have different options:
✅ Option 1 (Most Common)
January 15 (following year) – Pay full estimated tax
✅ Option 2 (No Estimated Payments Required)
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March 1 – File tax return and pay full tax
✔️ If they file by March 1:
👉 They don’t need to make estimated payments at all
Estimated Tax Payments
👤 Individuals
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April 15 – Q1 (30%)
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June 15 – Q2 (40%)
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September 15 – Q3
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January 15 – Q4
🏢 Business Entities
C Corporations (Form 100)
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April 15 – Q1
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June 15 – Q2
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September 15 – Q3
Only 3 payments (NO December payment)
S Corporations (Form 100S)
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June 15 – Q1
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September 15 – Q2
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December 15 – Q3
Based on 1.5% tax (or 3.5% for financial institutions)
Partnerships (Form 565)
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❌ No estimated tax payments required
👉 But:
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May need to pay PTE tax (if elected)
LLCs (Form 568)
❌ No “estimated tax” like corporations
💰 $800 Minimum Tax
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Due: April 15
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Applies to:
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LLC (Form 3522)
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S Corporation (Form 3539)
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C Corporation (Form 3539)
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🧾 PTE Tax (Pass-Through Entity Tax)
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June 15 – 1st Payment (Election Payment)
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Must pay 50% of prior year tax OR $1,000 minimum
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March 15 (following year) – Final payment
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