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.