If a due date falls on a Saturday, Sunday or legal holiday, the next business day becomes the due date.

Individual Income Taxes

Tax deposits are due on April 15, June 15, September 15, and January 15. State Income Tax deposits are due on the 15th of April, June, September and December.

Corporate Income Taxes

Tax deposits are due on the 15th day of the 4th, 6th, 9th, and 12th month of the fiscal year.

Payroll Tax Deposits

Deposits are made on either a monthly or semi-weekly basis. The determination of which deposit schedule applies will be made for the calendar year by looking back at the employment taxes reported for the 4 quarters ending in the 2nd quarter of the current year.

Companies with a liability LESS THAN $50,000 are monthly depositors. $50K and up are semi-weekly. Companies
setting up payroll for the first time default to monthly depositors. Any payroll where the liability reaches $100K+ is due the next day. States can be different.  Please note – ALL of our new payroll setups are setup to have their taxes paid on a semi-weekly basis regardless of what the IRS or state determine their schedule to be.