Important Dates for Income Tax

When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

January 16, 2024

2023 fourth quarter estimated tax payments due for individuals.

• State:
  • 540-ES Form (PDF) | 540-ES Instructions
• Federal:
  • 1040-ES (PDF) (Instructions included)

March 15, 2024

2023 S Corporation Income Tax returns due and tax due (for calendar year filers).

• State:
  • 100S Form (PDF) | 100S Booklet (Instructions included)
• Federal:
  • 1120 (PDF) | Instructions (PDF)
  • 1120-S (PDF) | Instructions (PDF)

2023 Partnership and LLC Income Tax returns due and tax due (for calendar year filers).

• State:
  • 565 Form (PDF) | 565 Booklet
  • 568 Form (PDF) | 568 Booklet

April 15, 2024

2023 Personal Income Tax returns due and tax due

• State:
  • 540 Form (PDF) | 540 Booklet (Instructions included)
  • 540 2EZ Form (PDF) | 540 2EZ Booklet (Instructions included)
  • 540NR Form (PDF) | 540NR Booklet (Instructions included)
• Federal:
  • 1040 (PDF) | Instructions (PDF)
  • 1040A | Instructions
  • 1040EZ | Instructions

2023 C Corporation Income Tax returns due and tax due (for calendar year filers).

• State:
  • 100 Form (PDF) | 100 Booklet (Instructions included)
• Federal:
  • 1120 (PDF) | Instructions (PDF)

2024 first quarter estimated tax payments due for individuals and corporations.

• State:
  • 540-ES Form (PDF) | 540-ES Instructions
  • 100-ES Form (PDF) | 100-ES Instructions
• Federal:
  • 1040-ES (PDF) (Instructions included)

June 17, 2024

2024 second quarter estimated tax payments due for individuals and corporations.

• State:
  • 540-ES Form (PDF) | 540-ES Instructions
  • 100-ES Form (PDF) | 100-ES Instructions
  • 3536 Estimated Fee for LLCs (PDF) (Instructions Included)
• Federal:
  • 1040-ES (PDF) (Instructions included)

September 15, 2024

2024 third quarter estimated tax payments due for individuals and corporations

• State:
  • 540-ES Form (PDF) | 540-ES Instructions
  • 100-ES Form (PDF) | 100-ES Instructions
• Federal:
  • 1040-ES (PDF) (Instructions included)

Extended due date for 2023 S Corporation Income Tax returns (for calendar year filers).

• State:
  • 100S Booklet (Instructions included)

October 15, 2024

Extended due date for 2023 Personal Income Tax returns.

• State:
  • 540 Booklet (Instructions included)
  • 540 2EZ Booklet (Instructions included)
  • 540NR Booklet (Instructions included)
• Federal:
  • 1040 (PDF) | Instructions (PDF)
  • 1040A | Instructions
  • 1040EZ | Instructions

Extended due date for 2023 Partnership and LLC Income Tax returns (for calendar year filers).

• State:
  • 565 Partnership Booklet (Instructions included)
  • 568 Limited Liability Company Tax Booklet (Instructions included)

November 15, 2024

Extended due date for 2023 C Corporation Income Tax returns (for calendar year filers).

• State:
  • 100 Booklet (Instructions included)

December 15, 2024

2024 fourth quarter estimated tax payments due for corporations

• State:
  • 100-ES Form (PDF) | 100-ES Instructions

January 15, 2025

2024 fourth quarter estimated tax payments due for individuals

• State:
  • 540-ES Form (PDF) | 540-ES Instructions
• Federal:
  • 1040-ES (PDF) (Instructions included)