Tax Due Dates
If a due date falls on a Saturday, Sunday, or legal holiday, the next business day becomes the due date.
Individual Income Taxes
Estimated tax deposits are due on the 15th of April, the 15th of June, the 15th of September, and the 15th of January. State Income Tax deposits are due on the 15th of April, June, September, and December.
Corporate Income Taxes
Tax deposits are due on the 15th day of the 4th, 6th, 9th, and 12th month of the fiscal year.
Payroll Tax Deposits
Deposits are made on either a monthly or semi-weekly basis. The determination of which deposit schedule applies will be made for the calendar year by looking back at the employment taxes reported for the four quarters ending in the 2nd quarter of the current year.
Companies with a liability LESS THAN $50,000 are monthly depositors. $50K and up are semi-weekly. Companies setting up payroll for the first time default to monthly depositors. Any payroll where the liability reaches $100K+ is due the next day. States can be different.