Federal and State estimated tax payments for Individuals
First quarter estimate - Due April 15
Second quarter estimate - Due June 15
Third quarter estimate - Due September 15
Fourth quarter estimate - Due January 15

Individual tax returns
Due April 15 - Extended returns due October 15

Partnership tax returns
Due March 15 - Extended returns due September 15

Trust tax returns
Due April 15 - Extended returns due September 30

S Corporate tax returns
Calendar-Year Companies - Due March 15 - Extended returns due September 15

Fiscal-Year Companies - Due 2 1/2 months after year end - Extended returns due 8 1/2 months after year end

C Corporate tax returns
Calendar-Year Companies - Due April 15 - Extended returns due October 15

Fiscal-Year Companies - Due 3 1/2 months after year end - Extended returns due 9 1/2 months after year end

Payroll tax returns
Due April 30 for wages paid between January and March
Due July 31 for wages paid between April and June
Due October 31 for wages paid between July and September
Due January 31 for wages paid between October and December

*If the return due date falls on a weekend or a legal holiday, the due date is moved to the first following business day.