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Important Due Dates (cont.)
 
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    Important Due Dates

    (If due date falls on a weekend or holiday then the due date is the next business day)

    Individuals / Sole Proprietors
    Tax Returns: April 15th
    Extensions: 6 Month extensions expire October 15th
    Estimated Tax Payments:
    1st:  April 15th
    2nd: June 15th
    3rd: September 15th
    4th: January 15th (for previous tax year, i.e., pay 1/15/20 for 2019 tax year)

    Partnerships
    Tax Returns: March 15th
    Extensions: 6 month extensions expire September 15th

    C Corporations
    Tax Returns: April 15th (Calender Year End) or on the 15th day of the 3rd month after Fiscal Year End
    (i.e. Dec 15th for Sept 30 year end)
    Extensions: 6 month extensions expire October 15th

    S Corporations
    Tax Returns: March 15th
    Extensions: 6 month extensions expire September 15th

    Payroll Tax Returns
    Quarterly:
    1st Qtr:  April 30th (for January-February-March)
    2nd Qtr: July 31st (for April-May-June)
    3rd Qtr: October 31st (for July-August-September)
    4th Qtr: January 31st (for October-November-December)
    Annual: January 31st

    CA Sales Tax Returns
    Quarterly:
    1st Qtr:  April 30th (for January-February-March)
    2nd Qtr: July 31st (for April-May-June)
    3rd Qtr: October 31st (for July-August-September)
    4th Qtr: January 31st (for October-November-December)
    Annual: January 31st

    Santa Clara County Business Property Returns
    Annual: April 1st
    May 7th last day to file without 10% penalty

    1099-MISC & 1096
    1099-MISC to Vendors: January 31st
    1099-MISC and 1096 to IRS: January 31st