Due Dates for State and Federal Tax Returns and Other Reports

Tax Commission
	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Beer Tax TC-386	31	28	31	30	31	30	31	31	30	31	30	31
Insurance Premium Tax TC-49 or TC-20			31
Insurance Premium Tax Prepayments TC-670C or TC-420C				30			31			31
Annual Sales Tax and Related Taxes* TC-61and applicable Schedules	31
Quarterly Sales Tax and Related Taxes* TC-61 and applicable Schedules	31			30			31			31
Monthly Sales Tax and Related Taxes* TC-61 and applicable Schedules	31	28	31	30	31	30	31	31	30	31	30	31
Quarterly Withholding TC-96Q	31			30			31			31
Monthly Withholding TC-96M	31	28	31	30	31	30	31	31	30	31	30	31
Annual Withholding Reconciliation TC-96R and W-2s		28
Corporate Income Tax (Estimated) TC-559				15		15			15			15
Internal Revenue Service
Estimated Income Tax for Individuals 1040-ES	15			15		15			15
Estimated Tax Corporations 11220-W				15		15			15			15
Withholding Quarterly Return Form -941**	31			30			31			31
Reconciliation Income Tax Withheld W-3 and W-2s		28
Federal Corporation 1120 and 1120S ***			15
Federal Partnership Return 1065 ****				15
Federal Form -940 or 940 EZ	31
Department of Workforce Services
Quarterly Employer's Contribution Report Form-3	31			30			31			31

Notes

If a due date is on a weekend or holiday, the due date becomes the next business day.
* Related taxes and fees are resort, transient room, tourism taxes, motor vehicle rental tax and waste tire recycling fee.
** Payments may be due before the return; see Deposit Rules, IRS Pub 509.
*** Fiscal year returns are due on the 15th day of the third month following the end of the fiscal year.
**** Fiscal year returns are due on the 15th day of the fourth month following the end of the fiscal year.