TAX FILING DEADLINES

View Tax Compliance Deadlines and Filings for Delaware C-Corporations as well as Select Client Markets.

 

Note:  Every company is different and so are its tax compliance needs. This is only a guideline. Please consult your tax professional. IRS Circular 230 Disclaimer: To ensure compliance with IRS Circular 230, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer. Copyright © Stride Services.

 

2020 Revised Tax Dates

Information provided by:

 

  • Delaware corporate filing and payment deadline extension to 7/15/2020
  • Q1 2020 sales tax filing is now due 7/31/2020
  • California CDTFA has granted a 3 month extension of time to file and pay sales tax to any business that has a return with less than $1M of tax due
  • CDTFA has also granted a 60 day extension of time to file a claim for refund from the CDTFA
  • CA FTB LLC Fees for 2020 are now due 7/15/2020
  • CA FTB has extended the due date on all tax returns to 7/15/2020
  • CA FTB has extended the due date on all “non-wage withholding” payments to 7/15/2020
  • San Francisco deadline for prepayment of first quarter tax filing for businesses with up to $10M in gross receipts is delayed until February 2021
  • San Francisco business registration fees are now due on 9/30/2020 rather than 5/31/2020

Delaware C-Corporation Deadlines and Filings

JAN 31: Send 1099’s to Contractors. Send W2’s to Employees. 1099-MISC for nonemployee compensation must also be e-filed to IRS on this date.

JAN 31: All C-Corps must send 1095-B and 1095-C forms to Employees.

JAN 31: Claim R&D Tax Credits on Form 941 , and file annual FUTA return on Form 940.

FEB 28: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (if paper-filing, due APR 1 if eFiling).

MAR 1: Delaware Annual Franchise Report filing due: Pay a min. of $400, +more if your startup C-Corp has significant funding.

MAR 1: IRS 30 day extension to provide Form 1095-B and 1095-C form’s to Employees.

APR 1: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (eFile).

APR 1: 1099’s and W2’s must be e-filed with the IRS by this deadline for all C-Corps.

APR 15: C Corp Form 1120 Tax Return due. Can extend to Oct 15.

APR 15: File the R&D Tax Credit Form 6765 with your startup’s tax return. Can extend the deadline to OCT 15.

APR 30: Claim R&D Tax Credits on Form 941.

JUN 3: Delaware Quarterly Estimated Franchise Tax, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000) – this is an important date for Delaware C-Corps.

JUL 31: Claim R&D Tax Credits on Form 941.

SEP 2: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000); another important date for startups incorporated in Delaware.

OCT 15: C Corp Form 1120 Tax Return final tax deadline date if extension was filed.

OCT 31: Claim your R&D Tax Credits on Form 941.

DEC 2: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000) – take note Delaware C-Corps.

San Francisco Deadlines and Filings

JAN 1: San Francisco companies with 20+ employees: Post Paid Parental Leave Ordinance (PPLO) and Health Care Security Ordinance (HCSO) posters and begin compliance.

JAN 31: Send 1099 ‘s to Contractors. Send W2 ‘s to Employees. 1099-MISC for non-employee compensation must also be e-filed to IRS on this date.

JAN 31: Send 1095-B and 1095-C forms to Employees.

JAN 31: Claim R&D Tax Credits on Form 941 , and deadline to file annual FUTA return on Form 940.

FEB 28: IRS ACA Compliance 1094-B , 1095-B , 1094-C and 1095-C filings are due (if paper-filing, due APR 1 if eFiling).

FEB 28: SF Annual Gross Receipts Tax for 2018 filing & payment deadline.

MAR 1: Delaware Annual Franchise Report filing due: Pay a min. of $400, +more if you have significant funding.

MAR 1: IRS 30 day automatic extension: provide Form 1095-B and 1095-C form s to Employees.

APR 1: IRS ACA Compliance 1094-B , 1095-B , 1094-C and 1095-C filings are due (eFile).

APR 1: 1099 ‘s and W2 ‘s must be e-filed with the IRS by this due date.

APR 1: SF 571-L Business Property Tax filing due. Initial deadline.

APR 15: C-Corp Form 1120 Tax Return due. Can extend to Oct 15.

APR 15: File the R&D Tax Credit Form 6765 with your tax return. Can extend the tax deadline to OCT 15.

APR 15: File the CA Franchise Tax due. Pay $800.

APR 30: Q1 2019 Estimated SF Gross Receipts Tax installment payment.

APR 30: Claim R&D Tax Credits on Form 941.

MAY 7: SF 571-L Business Property Tax due. Final date to avoid 10% penalty.

MAY 31: SF Business Registration Renewal filing due. Payment calc’d on Gross Receipts.

JUN 3: Delaware Quarterly Estimated Franchise Tax, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).

JUL 31: Q2 2018 Estimated SF Gross Receipts Tax installment payment deadline.

JUL 31: Claim R&D Tax Credits on Form 941.

AUG 31: SF 571-L Business Property Tax due.

SEP 2: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).

OCT 15: C-Corp Form 1120 Tax Return final due date if extension was filed.

OCT 31: Q3 2018 Estimated SF Gross Receipts Tax installment payment.

OCT 31: Claim your R&D Tax Credits on Form 941.

DEC 2: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).

ROLLING: CA Statement of Information due. Pay $25.

Seattle Deadlines and Filings

JAN 31: Send 1099’s to Contractors. Send W2’s to Employees. 1099-MISC for non-employee compensation must also be e-filed to IRS on this date.

JAN 31: Send 1095-B and 1095-C forms to Employees.

JAN 31: Claim R&D Tax Credits on Form 941 , and file annual FUTA return on Form 940.

JAN 31: Seattle 2018 Business License Tax deadline for Annual Filers and (up to 0.423% of gross revenue in 2017, 0.427% in 2018).

JAN 31: Seattle Q4 2018 Business License Tax for Quarterly Filers.

JAN 31: Washington Annual 2018 or Q4 2018 (for Quarterly Filers) Excise Tax Return (Business & Occupation Tax, Sales Tax, & Use Tax).

JAN 31: Washington Q4 2018 State Fund Quarterly Report (Payroll Tax).

FEB 28: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due by this deadline (if paper-filing, due APR 1 if eFiling).

MAR 1: Delaware Annual Franchise Report filing due: Pay a min. of $400, +more if you have significant funding.

MAR 1: IRS 30 day automatic extension: provide Form 1095-B and 1095-C form’s to Employees.

APR 1: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (eFile).

APR 1: 1099’s and W2’s must be e-filed with the IRS by this due date.

APR 15: C-Corp Form 1120 Tax Return due. Can extend the deadline to Oct 15.

APR 15: File the R&D Tax Credit Form 6765 with your tax return. Can extend to Oct 15.

APR 30: Seattle Q1 2019 Business License Tax for Quarterly Filers.

APR 30: Washington Q1 2019 Excise Tax Return due date/deadline.

APR 30: Washington Q1 2019 State Fund Quarterly Report (Payroll Tax) due.

APR 30: Washington Personal Property Tax Listing Form and 50% of property taxes are due on this tax deadline.

APR 30: Claim R&D Tax Credits on Form 941.

JUN 3: Delaware Quarterly Estimated Franchise Tax, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).

JUL 31: Seattle Q2 2019 Business License Tax for Quarterly Filers

JUL 31: Washington Q2 2019 Excise Tax Return due.

JUL 31: Washington Q2 2019 State Fund Quarterly Report (Payroll Tax) due.

JUL 31: Claim R&D Tax Credits on Form 941.

SEP 2: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).

OCT 15: C-Corp Form 1120 Tax Return final deadline and due date if extension was filed.

OCT 31: Seattle Q3 2019 Business License Tax for Quarterly Filers

OCT 31: Washington Q3 2019 Excise Tax Return due.

OCT 31: Washington Q3 2019 State Fund Quarterly Report (Payroll Tax) due.

OCT 31: Remaining 50% of Washington Personal Property Tax due.

OCT 31: Claim your R&D Tax Credits on Form 941.

DEC 2: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).

ROLLING: Renew your business license annually.

Palo Alto Deadlines and Filings

JAN 31: Send 1099’s to Contractors. Send W2’s to Employees. 1099-MISC for non-employee compensation must also be e-filed to IRS on this date.

JAN 31: Send 1095-B and 1095-C forms to Employees.

JAN 31: Claim R&D Tax Credits on Form 941, and file annual FUTA return on Form 940.

FEB 28: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due on this deadline (if paper-filing, due APR 1 if eFiling).

MAR 1: Delaware Annual Franchise Report filing deadline: Pay a min. of $400, +more if you have significant funding.

MAR 1: IRS 30 day automatic extension: provide Form 1095-B and 1095-C forms to Employees.

APR 1: Annual City of Palo Alto Business Registry filing due.

APR 1: IRS ACA Compliance 1094-B , 1095-B , 1094-C and 1095-C filings are due (eFile).

APR 1: 1099 ‘s and W2 ‘s must be e-filed with the IRS by this deadline.

APR 1: 571-L Business Property Tax filing due. Initial deadline.

APR 15: C-Corp Form 1120 Tax Return deadline. Can extend to Oct 15.

APR 15: File the R&D Tax Credit Form 6765 with your tax return. Can extend to OCT 15.

APR 15: File the CA Franchise Tax due. Pay $800.

APR 30: Claim R&D Tax Credits on Form 941.

JUN 3: Delaware Quarterly Estimated Franchise Tax deadline, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).

JUL 31: Claim R&D Tax Credits on Form 941.

SEP 2: Delaware Quarterly Estimated Franchise Tax  deadline, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).

OCT 15: C-Corp Form 1120 Tax Return final due date if extension was filed.

OCT 31: Claim your R&D Tax Credits on Form 941.

DEC 2: Delaware Quarterly Estimated Franchise Tax , Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).

ROLLING: CA Statement of Information due. Pay $25.