2019 General Tax Calendar
First Quarter (January, February, March)
| Date | Tax Type | Description of payment/form due |
| Jan 4 | Payroll | NYS-1 payment due, PROMPT TAX |
| Jan 15 | Payroll | December Federal 941 payment due, EFTPS |
| Jan 15 | Income | Personal Estimated Federal (1040ES) and NYS (IT2105) tax payments due |
| Jan 31 | Income | NYS *LLC member payment due |
| Jan 31 | Payroll | ****Annual 1096 &1099 forms due to recipients & due to IRS**** |
| Jan 31 | Payroll | ****Annual W-2s, W-3s, NYS-45, 941s, 944s due**** |
| Jan 31 | Payroll | 940 FUTA Tax (over $500 use coupon) |
| Jan 31 | Payroll | NJ-927 QTR |
| Jan 31 | Payroll | 4th QTR Payroll Tax Returns 941, NYS45, NJ927 due (Oct, Nov, Dec) |
| Jan 15 | Payroll | NYS employee wage form due |
| Feb 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Feb 15 | Payroll | January Federal 941 payment due, EFTPS |
| Mar 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Mar 15 | Payroll | February Federal 941 payment due, EFTPS |
| Mar 15 | Income | Calendar Year “C” Corporations – Federal 1120, NYS CT3 or CT4, NYS CT3M/4M, NYC 3L due |
| Mar 15 | Income | ***“S” Corporations Federal 1120S & 1065 Partnerships (will be e-filed) ***NYS CT3S or CT4s (will be e-filed) ***NYC 3L due (will be e-filed) |
| Mar 20 | Sales | 4th QTR NYS ST-100 or ST-102 due (Ltd. Jurisdiction (Dec, Jan, Feb)) |
| Mar 20 | Sales | Annual Sales Tax NYS ST-102A due |
Second Quarter (April, May, June)
| Date | Tax Type | Description of payment/form due |
| Apr 3 | Payroll | NYS-1 payment due, PROMPT TAX |
| Apr 15 | Income | FBAR |
| Apr 15 | Payroll | March Federal 941 payment due, EFTPS |
| Apr 15 | Income | ****PERSONAL INCOME TAX DUE***** |
| Apr 30 | Payroll | 1st QTR Payroll Tax Returns 941, NYS45, NJ927 due (Jan, Feb, Mar) |
| Apr 30 | Income | NJ-927 QTR |
| May 3 | Payroll | Semi-weekly 941 Deposit EFTPS |
| May 3 | Payroll | NYS-1 payment due, PROMPT TAX |
| May 15 | Payroll | April Federal 941 payment due, EFTPS |
| May 31 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| June 3 | Real Estate | RPIE (Taxes) |
| June 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Jun 17 | Payroll | May Federal 941 payment due, EFTPS |
| Jun 17 | Income | Personal Estimated Federal (1040ES) and NYS (IT2105) tax payments due |
| Jun 20 | Sales | 1stQTR NYS ST-100 or ST-102 due (ltd. Jurisdiction (Mar, Apr, May)) |
| Jul 2 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| Jul 31 | Payroll | NJ-927 QTR |
2019 General Tax Calendar
Third Quarter (July, August, September)
| Date | Tax Type | Description of payment/form due |
| Jul 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Jul 16 | Payroll | June Federal 941 payment due, EFTPS |
| Jul 31 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| Jul 31 | Payroll | 2nd QTR Payroll Tax Returns 941, NYS45, NJ927 due (Apr, May, June) |
| Jul 31 | Payroll | NJ-927 QTR |
| Jul 31 | Pension | IRS-5500 |
| Aug 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Aug 15 | Payroll | July Federal 941 payment due, EFTPS |
| Aug 30 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| Sep 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Sep 16 | Income | Corporations on Extension, tax returns due |
| Sep 16 | Income | Personal Estimated Federal (1040ES) and NYS (IT2105) tax payments due |
| Sep 16 | Payroll | August Federal 941 payment due, EFTPS |
| Sep 20 | Sales | 2nd QTR NYS ST-100 or ST-102 due (ltd. Jurisdiction (Jun, Jul, Aug)) |
| Oct 1 | Payroll | Semi-Weekly 941 Deposit EFTPS |
Fourth Quarter (October, November, December)
| Date | Tax Type | Due |
| Oct 3 | Payroll | NYS-1 payment due, PROMPT TAX |
| Oct 15 | Payroll | September Federal 941 payment due, EFTPS |
| Oct 15 | Income | Personal returns on Extension, tax returns due |
| Oct 31 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| Oct 31 | Payroll | 3rd QTR Payroll Tax Returns 941, NYS45, NJ927 due (July, Aug, Sep) |
| Oct 31 | Payroll | NJ-927 QTR |
| Nov 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Nov 15 | Payroll | October Federal 941 payment due, EFTPS |
| Dec 2 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| Dec 5 | Payroll | NYS-1 payment due, PROMPT TAX |
| Dec 16 | Payroll | November Federal 941 payment due, EFTPS |
| Dec 20 | Sales | 3rd QTR NYS ST-100 or ST-102 due (ltd. Jurisdiction (Sep, Oct, Nov)) |
| Jan 2 | Payroll | Semi-Weekly 941 Deposit EFTPS |
| Jan 2 | Income | Personal Estimated Federal and NYS tax payments due 1/15 but advise to pay inside the year |
**Monthly deposit rule – Payroll with NYS withholding over $700 has a 3 Day Rule (i.e.: due within 3 business days of payroll date)
**NJ Corps must file on line for annual franchise fees by their NJ incorporation date.