Due Dates

Due Dates

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All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.

Individual Income Taxes:

  • April 15: Deadline for filing your federal income tax return and paying any taxes owed for the previous year.  

Estimated Tax Payments:

  • April 15: For income earned form January 1 to March 31
  • June 15: For income earned from April 1 to May 31
  • September 15: For income earned from June 1 to August 31
  • January 15 (of the following year): For income earned from September 1 to December 31

Extension Request:

  • April 15: Deadline to file Form 4868 to request a six-month extension to October 15 to file your tax return.  Note that this does not extend the deadline for paying taxes owed

Business Taxes:

  • March 15: Deadline for S Corporations and Partnership tax returns
  • April 15: Deadline for C Corporation tax returns if on a calendar year basis

Quarterly Payroll Taxes:

  • April 30: For the first quarter (January-March)
  • July 31: For the second quarter (April-June)
  • October 31: For the third quarter (July-September)
  • January 31 (of the following year): For the fourth quarter (October-December)

Estate and Gift Taxes:

  • April 15: Deadline for filing the estate tax return (Form 706) and gift tax return (Form 709)

For New York State, sales tax due dates depend on your reporting method and your business's filing frequency.  here are the general deadlines:

Monthly Filers:

  • Sales tax returns are due on the 20th day of the month following the end of the reporting period.  For example: If the period ends January 31, the due date of the return is February 20.

Quarterly Filers:

  • Sales tax returns are due on the 20th day of the month following the end of each quarter.  For example, if the Quarter ends February 28, the due date of the return is March 20.

Annual Filers:

  • Annual Sales Tax Returns have a filing period of March 1 - February 28.  The due date of these tax returns is March 20.

The New York State Pass-Through Entity Tax (PTET) has specific due dates for payments and filings.  Here are the key dates to keep in mind:

  • PTET Election:  For the tax year, the election to be taxed under the PTET must be made by March 15th of the year in which the election is being made.  If March 15 falls on a weekend or holiday, the deadline is the next business day.
  • PTET Payment:  For the tax year, the first installment of the PTET must be paid by March 15th.  Subsequent installments are typically due by June 15th, September 15th and December 15th.
  • PTET Filing:  The PTET return is due by March 15th of the year following the tax year.  For example, for the 2023 tax year, the PTET return would be due by March 15, 2024.

Be sure to confirm these dates each year, as they may be subject to changes or extensions, especially if there are updates to the tax code or specific guidance issued by the New York State Department of Taxation.