Estimated Tax Dates

Please note these dates are subject to change year-over-year and are determined at the state level. Contact your CPA Professional for the most recent information.

January

  • Individuals: 4th quarter estimated tax payments due (Fed and MA)

February

  • Businesses: 1099 forms due to recipients

  • Businesses: 1096 forms due to the IRS

March

  • Corporations: 1120 income tax returns due to the IRS, 1st quarter estimated tax payment due (MA)

  • S Corporations: 1120S income tax returns due to the IRS, 1st quarter estimated tax payment due (MA)

  • Partnerships: K-1 forms due to each partner

April

  • Individuals: 1040 income tax returns due to the IRS, 1st quarter estimated tax payment due (Fed)

  • Partnerships: 1065 income tax returns due to the IRS

  • Corporations: 1st quarter estimated tax payment due (Fed)

  • Individuals: Form 1 income tax returns due to the MA DOR, 1st quarter estimated tax payment due (MA)

June

  • Individuals: 1040 income tax returns due for filers living outside the U.S. and Puerto Rico, 2nd quarter estimated tax payment due (Fed and MA)

  • Corporations: 2nd quarter estimated tax payment due (Fed and MA)

September

  • Individuals: 3rd quarter estimated tax payment due (Fed and MA), 3rd quarter estimated tax payment due (Fed and MA)

  • Corporations: Extended 1120 income tax returns due to the IRS, 3rd quarter estimated tax payment due (Fed and MA)

  • Partnerships: 5-month extended 1065 income tax returns due to the IRS

October

  • Individuals: Extended 1040 income tax returns due to the MA DOR

  • Partnerships: Extended 1065 income tax returns due to the MA DOR

  • Individuals: Extended 1040 income tax returns due to the IRS

  • Partnerships: 6-month extended 1065 income tax returns due to the IRS

December

  • Corporations: 4th quarter estimated tax payment due (Fed and MA)