FEDERAL FORMS - BUSINESS
FORM 940 (Employer's Annual Federal Unemployment (FUTA) Tax Return
Form due date:
Your Form 940 is due by January 31.
For depositing your taxes:
Deposits for your FUTA tax should be made by the following dates:
| If your undeposited FUTA tax is more than $500 on: |
Deposit your tax by: |
| March 31 |
April 30 |
| June 30 |
July 31 |
| September 30 |
October 31 |
| December 31 |
January 31 |
All deposits for FUTA tax must be made by January 31.
FORM 941 (Employer's QUARTERLY Federal Tax Return)
Form due date:
Your Form 941 is due by the last day of the month that follows the end of the quarter.
| The Quarter Includes: |
Quarter Ends: |
Form 941 is Due: |
| January, February, March |
March 31 |
April 30 |
| April, May, June |
June 30 |
July 31 |
| July August, September |
September 30 |
October 31 |
| October, November, December |
December 31 |
January 31 |
For depositing you taxes:
Monthly schedule depositors must make deposits by the 15th of the following month.
Semiweekly schedule depositors must make deposits within three business days after payday.
FORM 944 (Employer's ANNUAL Federal Tax Return)
Form due date:
Your Form 944 is due by January 31.
For depositing your taxes:
Federal Tax Deposit Requirements for Form 944 Filers
| If Your Tax Liability is: |
Your Deposit Requirement is: |
| Less than $2,500 for the year |
No deposit required. You may pay the tax with your return. If you are unsure that your tax liability for the year will be less than $2,500, deposit under the rules below. |
| $2,500 or more for the year, but less than $2,500 for the quarter |
You can deposit by the last day of the month after the end of the quarter. However, if your fourth quarter tax liability is less than $2,500, you may pay the fourth quarter's tax liability with Form 944. |
| $2,500 or more for the quarter |
You must deposit monthly, or semiweekly, depending on your deposit schedule. But, if you accumulate $100,000 or more of taxes any day, you must deposit the tax by the next banking day. |
FORM 1065 (U.S. Return of Partnership Income)
Form due date:
Your Form 1065 is due by April 15.
Extensions due date:
You must file your five month extension by April 15.
FORM 1120 (U.S. Corporation Income Tax Return)
Form due date:
Your Form 1120 is due two and a half months from your year-end.
Example: If your year-end is December 31, your Form 1120 is due by March 15.
Estimated Tax Payments:
The installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.
Example: If your year-end is December 31, your estimated tax payments are due by April 15th,
July 15th, October 15th, and January 15th.
Extensions due date:
You must file your six month extension two and a half months from your year-end.
Example: If your year-end is December 31, your extension is due by March 15.
FORM 1120S (U.S. Income Tax Return For An S Corporation)
Form due date:
Your Form 1120S is due by March 15.
Extensions due date:
You must file your six month extension by March 15.
FORM W-2/W-3
Form due date:
Employer must file all W-2 with W-3 Transmittal Form together with the SSA
by mail February 28th. The deadline to file electronically is March 31.
FORM 1096/1099
Form due date:
Employer must file all 1099's with 1096 Transmittal Form together with the IRS
by mail February 28th. The deadline to file electronically is March 31.
STATE FORMS - BUSINESS
FORM 500 (Maryland Corporation Income Tax Return)
Form due date:
Your Form 500 is due two and a half months from your year -end.
Example: If your year-end is December 31, your Form 500 is due by March 15.
Estimated Tax Payments:
The installments are due by the 15th day of the 4th, 7th, 10th and 1st months of the tax year.
Example: If your year-end is December 31, your estimated tax payments are due by April 15th,
July 15th, October 15th, and January 15th.
Extensions due date:
You must file your six month extension two and a half months from your year-end.
Example: If your year-end is December 31, your Form 500 extension is due by March 15.
MW 506 (Maryland Employer Withholding Tax Return)
Form due dates:
Your MW 506 is due by the 15th day of the month that follows the end of the quarter.
| The Quarter Includes: |
Quarter Ends: |
MW 506 is Due: |
| January, February, March |
March 31 |
April 15 |
| April, May, June |
June 30 |
July 15 |
| July August, September |
September 30 |
October 15 |
| October, November, December |
December 31 |
January 15 |
For depositing your taxes:
Monthly income tax withholding reports are due on the 15th day of the month following the month
in which the income tax was withheld.
Employers filing accelerated withholding reports must file within three business days following
the payroll (pay date).
The accelerated filing category applies to employers who withheld $15,000 or more for the preceding pay
period calendar year and currently have accumulated in any pay period $700 or more in withholding tax.
MW 508 (Annual Employer Withholding Reconciliation Report)
Form due dates:
Your Form MW 508 is due by January 31.
FORM 510 (Maryland Pass-Through Entity and Partnership Income Tax Return)
Form due date:
Your Form 510 is due by March 15.
Extensions due date:
You must file your six month extension by March 15.
FEDERAL FORMS - PERSONAL
FORM 1040 (U.S. Individual Income Tax Return)
Form due date:
Your Form 1040 is due by April 15.
Estimated Tax Payments:
Your estimated tax payments are due by April 15th, July 15th, October 15th, and January 15th.
Extensions due date:
You must file your six month extension by April 15.
STATE FORMS - PERSONAL
FORM 502 (Maryland Resident Income Tax Return)
Form due date:
Your Form 502 is due by April 15.
Estimated Tax Payments:
Your estimated tax payments are due by April 15th, July 15th, October 15th, and January 15th.
Extensions due date:
You must file your six month extension by April 15.
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