Tax Center
Tax Due Dates
Missing a tax deadline can mean penalties, interest, and unnecessary stress. Use this calendar as a reference for key federal and Georgia state filing and payment deadlines throughout the year.
Dates listed are for the current tax year and are subject to change if a deadline falls on a weekend or federal holiday, in which case the IRS typically moves the deadline to the next business day. Always confirm current deadlines with a tax professional or the IRS website.
January – March
Q4 Estimated Tax Payment Due
Fourth quarter estimated tax payment for the prior year is due for individuals and self-employed taxpayers (Form 1040-ES).
W-2s and 1099s Must Be Issued
Employers must furnish W-2 forms to employees. Businesses must issue 1099-NEC forms to independent contractors paid $600 or more in the prior year.
Paper 1099 Filing Deadline
Deadline to file paper 1099 forms with the IRS. Electronic filers have until March 31.
S-Corp and Partnership Returns Due
Federal income tax returns for S-corporations (Form 1120-S) and partnerships (Form 1065) are due. Extensions (Form 7004) extend the deadline 6 months.
April – June
Individual and C-Corp Returns Due
Federal income tax returns for individuals (Form 1040) and C-corporations (Form 1120) are due. Extensions are available — Form 4868 for individuals, Form 7004 for corporations.
Q1 Estimated Tax Payment Due
First quarter estimated tax payment due for individuals, sole proprietors, partners, and S-corp shareholders who expect to owe $1,000 or more in federal taxes.
IRA Contribution Deadline
Last day to make a prior-year IRA or HSA contribution and have it count for the previous tax year.
Q2 Estimated Tax Payment Due
Second quarter estimated tax payment due. Note the Q2 period covers April 1 – May 31, making this deadline earlier than a standard quarter-end.
July – September
Employer Retirement Plan Returns Due
Form 5500 (annual return for employee benefit plans) is due for calendar-year plans. Extensions are available.
Q3 Estimated Tax Payment Due
Third quarter estimated tax payment due for individuals, sole proprietors, partners, and S-corp shareholders.
Extended S-Corp and Partnership Returns Due
Final deadline for S-corporation (Form 1120-S) and partnership (Form 1065) returns that received a 6-month extension in March.
October – December
Extended Individual Returns Due
Final deadline for individual income tax returns (Form 1040) that received a 6-month extension in April. No further extensions are available.
Extended C-Corp Returns Due
Final deadline for C-corporation returns (Form 1120) that received a 6-month extension.
Year-End Tax Planning Deadline
Last day to take actions that affect the current tax year — including retirement contributions, charitable donations, equipment purchases, and loss harvesting.
Required Minimum Distributions Due
Taxpayers who have reached RMD age must take their required minimum distribution from traditional IRAs and most employer-sponsored retirement plans by year-end.
Georgia State Tax Deadlines
Georgia generally conforms to federal filing deadlines for individual and business returns. Key Georgia-specific dates and resources are listed below.
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Keeping up with tax deadlines is easier when you have a professional in your corner. We track your obligations and alert you well in advance — so you are never caught off guard.
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