UPRIGHT TAX
Alicia Johnson, EA, CFE
TAX DEADLINES
For Businesses: Partnerships (including LLCs), C Corps (Form 1120), & S Corps (Form 1120S)
Early 2024
Beginning of 2023 Tax Season
January 15, 2024
4th Quarter 2023 estimated tax payment due
January 31, 2024
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Employers' send W-2 forms to employees.
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Send certain 1099 forms
March 15, 2024
Taxes are due for some business types (partnerships, multi-member LLCs, and S-Corporations). Businesses organized as partnerships, including multi-member LLCs, and S- Corporations need to file Form 1065, or 1120S by March 15, 2024, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year. For example, if your business uses an April 1 - March 31 tax year, your business tax return would be due June 15 instead of March 15.
April 15, 2024
Taxes for C-Corporations are due. Businesses organized as C-Corporations need to file form 1120 by April 15, 2024, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year. For example, if your business uses an April 1 - March 31 tax year, your business tax return would be due June 15 instead of in April.
September 16, 2024
Deadline for extended partnership and S-corporation returns
October 15, 2024
Deadline for extended C-corporation returns
January 15, 2025
Fourth quarter 2024 estimated tax payment due
The above doesn't cover every tax deadline, merely the most important ones broadly relevant to these groups of taxpayers. For a comprehensive view of all the important tax deadlines applicable to each taxpayer, please visit IRS Publication 509.