Calendar of Due Dates

For individuals and corporations with a December year-end

• January 1 - Fourth quarterly estimated state income tax payment due for Florida corporations
• January 15 - Fourth quarterly estimated federal income tax payment due for individuals
• January 31 - Fourth quarter payroll tax returns due to government and W-2 and 1099 forms due to recipients
• February 15 - Payroll tax deposit due for January (monthly filers)
• March 15 - Federal corporate income tax returns due
• March 15 - Payroll tax deposit due for February (monthly filers)
• March 15 - First quarterly estimated federal income tax payment due for corporations
• April 1- Florida corporate income tax returns due
• April 1 - First quarterly estimated state income tax payment due for Florida corporations
• April 1 - Florida county tangible personal property tax returns due
• April 15 - Federal individual income tax returns due
• April 15 - First quarterly estimated federal income tax payment due for individuals
• April 15 - Payroll tax deposit due for March (monthly filers)
• April 30 - First quarter payroll tax returns due
• May 15 - Payroll tax deposit due for April (monthly filers)
• June 15 - Payroll tax deposit due for May (monthly filers)
• June 15 - Second quarterly estimated federal income tax payment due for individuals
• June 15 - Second quarterly estimated federal income tax payment due for corporations
• June 30 - Florida intangible personal property tax returns due
• July 1 - Second quarterly estimated state income tax payment due for Florida corporations
• July 15 - Payroll tax deposit due for June (monthly filers)
• July 31 - Second quarter payroll tax returns due
• August 15 - Payroll tax deposit due for July (monthly filers)
• August 15 - Federal individual income tax returns due if extension was filed
• September 15 - Payroll tax deposit due for August (monthly filers)
• September 15 - Third quarterly estimated federal income tax payment due for individuals
• September 15 - Third quarterly estimated federal income tax payment due for corporations
• September 15 - Federal corporate income tax returns due if extension was filed
• October 1 - Florida corporate income tax returns due if extension was filed
• October 1 - Third quarterly estimated state income tax payment due for Florida corporations
• October 15 - Payroll tax deposit due for September (monthly filers)
• October 31 - Third quarter payroll tax returns due
• November 15 - Payroll tax deposit due for October (monthly filers)
• December 15 - Payroll tax deposit due for November (monthly filers)
• December 15 - Fourth quarterly estimated federal income tax payment due
  

Payroll tax deposit due dates

For semi-weekly depositers