• Individual Tax Returns (Form 1040 and CA 540)
  • Normal due date: April 15^th
  • Extended due date (if filed for extension): October 15^th
• Federal Estimated Tax Payments: April 15, June 15, September 15, and January 15
• California Estimated Tax Payments: April 15, June 15, September 15, and January 15

• S Corporations (Form 1120-S)
  • Return Due Date: March 15^th
  • Extended Due Date (if applicable): September 15^th
• Partnerships (Form 1065)
  • Return Due Date: March 15^th
  • Extended Due Date (if applicable): September 15^th
• C Corporations (Form 1120)
  • Return Due Date: March 15^th (for calendar-year corporations)
  • Extended Due Date (if applicable): October 15^th
  • Estimated Tax Payments: 15th day of the 4th, 6th, 9th, and 12th months of the fiscal year
• California Business Entities
  • LLC, Partnership, and S Corporation Returns: March 15^th
  • C Corporation Returns: April 15^th
  • Extended Due Dates: Generally six months after the original due date.

Payroll deposit schedules are based on your lookback period (the four quarters ending June 30 of the prior year).

• Monthly Depositors
  • Deposit all payroll taxes by the 15th day of the following month.
• Semi-Weekly Depositors
  • Paydays on Wednesday, Thursday, or Friday: Deposit by the following Wednesday.
  • Paydays on Saturday, Sunday, Monday, or Tuesday: Deposit by the following Friday.
• $100,000 Next-Day Rule
  • Employers who accumulate $100,000 or more in employment taxes must deposit the funds by the next business day.
• All new employers generally start as monthly depositors until their deposit history establishes a different schedule.