When is my return due?

Individuals

• Form 1040 - This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040.
• Estimated tax payments (Form 1040-ES) - Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. For most people, that means April, June, September and January.

Partnerships

• Form 1065 - This form is due on the 15th day of the 3rd month after the end of the partnership's tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 4th month after the end of the partnership's tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.

Corporations and S Corporations

• S-Corporation Form 1120S - These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of their Schedule K-1 (Form 1120S) or substitute Schedule K-1. Form 7004 is used to request an extension of time to file Form 1120S.
• Corporations Form 1120 - These forms are due on the 15th day of the 4rd month after the end of the corporation's tax year. Form 7004 is used to request an extension of time to file Form 1120.
• Estimated tax payments - Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
• Form 2553 S-Corp Election - This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.

Payroll & Related Forms

• Form 940 - Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
• Form 941 - Employer's QUARTERLY Federal Tax Return. This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren't farm workers or household employees.
• NJ-927 - Used to report New Jersey gross income tax withheld as well as contributions for unemployment insurance, healthcare subsidy, workforce development, disability insurance, and family leave insurance. Must be filed on or before the 30th day of the month following the end of the quarter.
• NJ WR-30 - List all individuals who were employed by and/or received remuneration from you as employees during the calendar quarter. Must be filed on or before the 30th day of the month following the end of the quarter.