Year 2009 Tax Filing Dates for Sales, Corporation and Income Taxes


 

January
 
     15th
Personal Income Tax Estimated Tax Payment Due for 4th Quarter of 2008
 
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
 
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)
 
Personal Income Tax Estimated Tax Payment Correction Due for Shareholders of Corporations Subject to Mandatory S Corporation Filing (see TSB-M-07(8)I)

     20th
Sales Tax Return for Monthly Filers Due
 
     30th
Limited Liability Company/Limited Liability Partnership Filing Fee for Calendar Year Filers Due
 
 
February
 
     20th
Sales Tax Return for Monthly Filers Due
 
March
 
     16th
Corporation Tax Return for Calendar Year Filers Due
 
Corporation Tax Estimated Tax Payment Due with Return or Extension
 
S Corporation Tax Return for Calendar Year Filers Due
 
     20th
Sales Tax Return for Quarterly Filers Due

Sales Tax Return for Monthly Filers Due
 
Sales Tax Return for Annual Filers Due
 

April

 
     15th
Personal Income Tax, Partnership and Fiduciary Tax Returns Due for Calendar Year Filers
 
Personal Income Tax Estimated Tax Payment Due
 
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
 
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)
 
     20th
Sales Tax Return for Monthly Filers Due
 
May
 
     20th
Sales Tax Return for Monthly Filers Due
 
June
 
     15th
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due

Personal Income Tax Estimated Tax Payments Due
 
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)

S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)
 
     22nd
Sales Tax Return for Quarterly Filers Due

Sales Tax Return for Monthly Filers Due
 
July
 
     20th
Sales Tax Return for Monthly Filers Due
 
August
 
     20th
Sales Tax Return for Monthly Filers Due
 
September
 
     15th
Personal Income Tax Estimated Tax Payments Due
 
S Corporation Return Due for Calendar Year Filers Who Requested an Extension
 
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due
 
Corporation Tax Return Due for Calendar Year Filers Who Requested Six Month Extension to File
 
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
 
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)
 
     21st
Sales Tax Return for Monthly Filers Due
 
Sales Tax Return for Quarterly Filers Due
 
October
 
     15th
Personal Income Tax, Partnership, and Fiduciary Returns Due for Calendar Year Taxpayers who Requested an Automatic Six Month Extension to File
 
     20th
Sales Tax Return for Monthly Filers Due
 
November
 
     20th
Sales Tax Return for Monthly Filers Due
 
December
 
     15th
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due
 
    21st
Sales Tax Return for Monthly Filers Due
 
Sales Tax Return for Quarterly Filers Due

 
Note: For Corporation Tax fiscal year filers, the returns are due 2 and 1/2 months after the end of the fiscal year. Corporation Tax estimated tax payments are due with the filing of the tax return or extension, and on or before the 15th day of the 6th, 9th and 12th month after the end of the fiscal year. S Corporation estimated tax payments required to be paid on behalf of S Corporation nonresident shareholders are due on April 15, June 15, September 15 and January 15.

For Personal Income Tax, Partnership and Fiduciary fiscal year filers, the returns are due on the 15th day of the fourth month after the end of the fiscal year. Personal Income Tax estimated tax payments are due on or before the 15th day of the 4th, 6th and 9th months of the fiscal year and the first month of the succeeding fiscal year. Partnership, LLC, and S corporations estimated tax payments required to be paid on behalf of partners, members, and nonresident shareholders are due on April 15, June 15, September 15 and January 15. The filing fee for LLCs and LLPs, required to be filed by every limited liability company or limited liability partnership that is required to file a partnership return, is due within 30 days after the last day of its tax year.