Your Month-by-Month Business Tax Calendar, Including Payroll Taxes

Business Income Tax and Payroll Tax Payment Schedule

Monthly Business Tax Due Dates
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Your 2020 personal tax returns are due April 15, 2021. That includes business taxes filed with your personal return:

  • Sole proprietors and single-member LLC members filing Schedule C
  • Partners in partnerships, members of multiple-member LLCs, and S corporation owners filing a Schedule K-1

Victims of the February 2021 storms in Texas and Oklahoma will have an extended time to file their business and personal tax returns and pay taxes, until June 15, 2021. (See the FEMA "Declared Disasters" page for more details on areas.) In addition to personal tax returns due April 15, the tax relief pertains to:


  • 2020 business returns normally due on April 15 and March 15
  • 2020 IRA contributions
  • 2021 quarterly estimated income tax payments due April 15
  • 2021 quarterly payroll and excise tax returns normally due on April 30
  • 2020 tax-exempt organization returns normally due May 17

Month-by-Month Tax Calendar

This calendar gives you an overview of business taxes due in each month. Some months have more activity than others. January, in particular, is busy, with annual wage and tax reports to be distributed and filed by the end of that month. 

Tax Dates May Change Each Year

The IRS rule is that if a tax due date falls on a weekend or holiday, the due date is the next business day. If a due date was on a Sunday, the due date would be moved to Monday, unless Monday were a holiday, then it would be Tuesday. For example, a tax due date of Sunday, April 15 would be moved to Monday, April 16 in that year.

Payroll Taxes: Monthly Payments vs. Semi-weekly Payments

This calendar shows the monthly deposit dates for payroll taxes (federal income taxes and FICA tax (Social Security/Medicare) for 2020 taxes (filed in 2021).

If you have a large payroll, you will need to make payroll tax deposits according to the semi-weekly deposit rule; the semi-weekly deposit dates are not shown on this calendar. If you are not sure when to make payroll tax deposits, read this article on how to determine your payroll tax deposit schedule.

This article gives you the most up-to-date information about tax due dates for each month of the past tax year.

The tax year is the year the taxes are calculated for, not the one in which they are paid. Pay and report 2020 business income taxes and 2020 annual payroll tax reports on forms W-2 and 1099-NEC in 2021.

January Tax Due Dates

Business and estimated tax due dates:

January 15, 2021. Fourth Installment of Estimated Taxes Due. If you pay estimated taxes, the last installment of estimated taxes for the previous year is due. 

Payroll taxes:

January 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for December is due. 

January Employment Tax Due Dates

February 1, 2021. Give employees and non-employees prior year wage and tax reports. By the end of January, you must provide all employees with Form W-2 showing their earnings, Social Security and Medicare earnings, and other information, for the previous calendar year.

Beginning in 2020, non-employee payments must be reported on Form 1099-NEC. Use Form 1099-MISC to report other miscellaneous types of payments, like rents and royalties.

February 1, 2021. File Form 941, Employer's Quarterly Federal Tax Return. If you made all required payments in full by the due dates, you have until February 10 to submit this form. 

February 1, 2021. You must Submit W-2 Forms to the Social Security Administration. If you file these forms online, you don't need to include a W-3 transmittal form. 

February 1, 2021. You must submit all 1099 forms, including 1099-MISC and 1099-NEC, to the IRS. By this date, you must also provide 1099 forms to recipients. If you submit 1099 forms electronically, you don't need to include Form 1096. 

February 1, 2021. File Federal Unemployment Tax (FUTA) Form 940 for the previous year. Form 940 is the Annual Federal Unemployment Tax (FUTA) Return, which must be submitted to the IRS by the end of January. If you made all required payments in full by the due dates, you have until February 10 to submit this form.

February 1, 2021. Deposit Federal Unemployment (FUTA) taxes owed through December. If you owe more than $500 or more in FUTA taxes for the quarter ending December 31, you must deposit the taxes you owe. 

February Tax Due Dates

February 16, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for January is due. 

March Tax Due Dates

March 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for February is due. 

March 15. 2021. S Corporation Tax Income Tax Returns on Form 1120-S are due. All S corporations have a December 31 year-end, so income tax returns are due the 15th of the third month after year-end. 

March 15, 2021. Partnerships (including multiple-member LLCs filing income taxes as partnerships) must file their business income tax returns on Form 1065 by this date. If you want to file an extension application, it's due on this date, using IRS Form 7004. 

April Tax Due Dates

Business and Personal Income Taxes: 

April 15, 2021. If your business is a sole proprietorship or a single-member LLC, report your business income taxes on Schedule C with ​your personal tax return. Schedule C is the business profit-and-loss form that must be submitted with your personal income taxes on Form 1040. Your Schedule C net income is included with your other sources of income to determine your taxable income.

This IRS extended this deadline to May 17, 2021 because of pandemic-related system delays.

Note there's an additional extension to June 15, 2021, for taxpayers in Texas and other states declared winter storm disaster areas by FEMA.

April 15, 2021. If your corporation has a year-end of December 31, it must file Form 1120 Corporate Income Tax Return. If you want to file an extension application, it's due on this date, using IRS Form 7004. 

April 15, 2021. First Installment of Estimated Taxes Due. If you pay estimated taxes, the first installment of estimated taxes for the current year is due. (Extension to June 15, 2021, for taxpayers in Texas and other states declared disaster areas by FEMA.)

April 15, 2021. If you want to file an extension application for your personal, partnership, or LLC tax return, it must be filed by this date. You must also pay income taxes on this date. Corporations receive an automatic extension, but they don't receive an extension on payment. 

Employment Taxes: 

April 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for March is due. 

April 30, 2021. File Form 941, Employer's Quarterly Federal Tax Return, for your first quarter (January through March) payroll taxes. If you made all required payments in full by the due dates, you have until May 10 to submit this form. 

May Tax Due Dates

May 17, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for April is due. 

May 17, 2021: One-time filing extension. If your business is a sole proprietorship or a single-member LLC, reporting your business income taxes on Schedule C with ​your personal tax return.

June Tax Due Dates

June 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for May is due. 

June 15, 2021. Second Installment of Estimated Taxes Due. If you pay estimated taxes, the second installment of estimated taxes for the current year is due. 

June 15, 2021. Tax returns for tax year 2020 are due in Texas and other states impacted by the winter storms (FEMA-declared disaster areas).

July Tax Due Dates

July 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for June is due. 

August Tax Due Dates

Aug. 2, 2021. Second-quarter federal unemployment (FUTA) taxes for larger employers are due. If your FUTA tax liability in any quarter is more than $500, you must make a deposit by the due date. 

August 2, 2021. File Form 941 - Employer's Quarterly Federal Tax Return. If you made all required payments in full by the due dates, you have until August 10 to submit this form. 

August 16, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for July is due. 

September Tax Due Dates

September 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for August is due. 

September 15, 2021 . Third Installment of Estimated Taxes Due (if you pay estimated taxes).

September 15, 2021 . If you extended your partnership or S corporation tax return, the return is due on this date.  

October Tax Due Dates

October 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for September is due. 

October 15, 2021. Schedule C, along with personal tax returns extended, is due. 

October 15, 2021 . Corporations' tax return extensions are due (effective as of the 2017 filing year). 

November 1, 2021. File Form 941, Employer's Quarterly Federal Tax Return. If you made all required payments in full by the due dates, you have until November 10 to submit this form. 

November 1, 2021. Second-quarter federal unemployment (FUTA) taxes for larger employers are due ​at the end of July. If your FUTA tax liability in any quarter is more than $500, you must make a deposit by the last day of the month after the end of the quarter. 

November Tax Due Dates

November 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for October is due. 

December Tax Due Dates

December 15, 2021. If you make payroll tax deposits monthly, your payroll tax deposit for November is due. 

The information in this article is based on the IRS Tax Calendar for Businesses and Self-Employed, which you can view online for details.