For the latest information that you need to be aware of to avoid potential penalties, our experts at Christianson PLLP have assembled an exhaustive list of tax, payroll, and, compliance deadlines for this calendar year.
Tax Deadlines
- Farmer and Fisherman income tax returns: Anyone with income from a farming or fishing business can avoid making any estimated tax payments by filing and paying their entire tax due on or before March 1, 2021.
- Individual and sole proprietor income tax returns (IRS Form 1040/1040-ES): the filing deadline for 2020 individual tax returns is April 15, 2021. A six-month extension which will adjust your deadline to October 15, 2021 can be requested using the IRS Form 4868.
- June 15, 2021: second-quarter estimated tax payments for the 2021 tax year.
- June 15, 2021: Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic four-month extension
- September 15, 2021: third-quarter estimated tax payments for the 2021 tax year
- January 15, 2022: fourth-quarter estimated tax payments for the 2021 tax year
- Partnership income tax returns (IRS Form 1065): the filing deadline is March 15, 2021. To request an automatic six-month extension which will adjust your deadline to September 15, 2021, use Form 7004.
- C-corporation income tax returns (IRS Form 1120):
- For C-corporations that operate on a calendar year, the filing deadline is April 15, 2021. A six-month extension which will adjust your deadline to October 15, 2021 can be requested using the IRS Form 7004.
- For C-corporations that operate on a fiscal year, the tax returns deadline is the 15th day of the fourth month following the end of the corporation’s fiscal year. In this case, you will need to use Form 7004 to request a seven-month extension.
- S-corporation income tax returns (IRS Form 1120-S):
- For S-corporations operating on a calendar year, the filing deadline is March 15, 2021. IRS Form 7004 can be used to request a six-month extension which will adjust your deadline to September 15, 2021.
- For S-corporations and partnerships operating on a fiscal year, the filing deadline is the 15th day of the fourth month following the end of the fiscal year.
- Foreign partnership returns are due on the same date as other partnership returns March 15, 2021.
- Trust, estate and gift tax returns are due April 15, 2021.
- Nonresident alien returns are due April 15
- Exempt organization returns are due May 15, 2021.
Payroll Deadlines
- On the 20th of each month, estimated payments are due for employers with sales and use tax if you are a monthly filer.
- One month after quarter-end (at the end of the month), state withholding, Federal 941, State Unemployment and Federal Unemployment (over $500), payments and reporting are due.
- Returns are due the last day of the month following the end of the quarter. So Q1 are due April 30, 2021, Q2 are due July 31, 2021, Q3 are due October 31, 2021 and Q4 are due January 31, 2022.
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For quarterly payroll tax returns – usually your payments are made either 5 days after the payroll or monthly.
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For example, if you are a monthly filer, your payments for a payroll in February are due the 15th of March.
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Compliance Deadlines
- March 11, 2021: EPA RFS reporting deadline extension public comment period ends
- March 31, 2021: California LCFS annual fuel pathway reports due
- March 31, 2021: California LCFS Q4 fuel transactions reports due
- March 31, 2021: US EPA Q4 and annual reports due (EPA proposed to extend this to Jan. 31, 2022 but we recommend getting this done by the usual deadline)
- March 31, 2021: US EPA Tier 3 sulfur annual report for oxygenate blenders (ethanol)
- April 30, 2021: Oregon CFP annual compliance reports due
- June 1, 2021: US EPA RFS attest engagement reports due (EPA proposed to extend this to June 1, 2022 but we recommend getting this done by the usual deadline)
- June 30, 2021: Canada Renewable Fuels Regulations (RFR) annual audit reports due for importers and producers of renewable fuel
- August 31, 2021: California LCFS annual verification deadline
If you need additional guidance on Tax, Payroll, or Compliance deadlines, contact our experts today. We’re here to help!
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