Don’t Get Taken By The Grinch – Upcoming Tax Deadlines
Every business must complete its 2017 tax-year filings in the coming months or be subject to penalties. Even pass-through entities are required to file accountings. Do not do your taxes alone. Contact your trusted tax advisor. If you need a referral, contact Donaldson Legal Counseling PLLC at counsel@dcesq.com or (301) 332-2354.
Here are upcoming tax deadlines:
Federal
| Entity | Due Date | Filing |
| Employers | January 31, 2018 | Give Employees Copies of Their Form W2 Give Non-Employees Their Form 1099 |
| C Corporation | April 17, 2018* | Form 1120, U.S. Corporation Income Tax Return |
| S Corporation & LLC that elected S Corp. |
March 15, 2018 | Form 1120-S, U.S. Income Tax Return for an S Corporation |
| LLC (Partnership) | March 15, 2018 | Form 1065, U.S. Return of Partnership Income |
| Non-Profit (Tax Exempt) | May 15, 2018 | Form 990 Series |
*April 15, 2018 is a Sunday. The Federal Government recognizes Emancipation Day which falls on Monday, April 16, 2018. Therefore, the tax deadline is extended to the following day, Tuesday, April 17, 2018.
Source: IRS Tax Calendar
https://www.irs.gov/businesses/small-businesses-self-employed/irs-tax-calendar-for-businesses-and-self-employed
New York
| Entity | New York State | New York City |
| C Corporation | Form CT-400 April 17, 2018* |
NYC-2 NYC-400 |
| S Corporation | Form CT-3S April 17, 2018* |
NYC-2 NYC-400 |
| LLC | Form CT-2658 April 17, 2018* |
NYC-202 NYC-5UB |
| Non-Profit | CHAR 500 See Chart** |
Property Tax Exemption Certificate January 5, 2018 |
| Employer | NY S 1 – Quarterly January 31, 2018NY S 45 as normally filed |
Same as State |
| Annual Entity Registration Fee |
Every two years, the month that you registered the entity. |
*April 15, 2018 is a Sunday. The Federal Government recognizes Emancipation Day which falls on Monday, April 16, 2018. Therefore, the tax deadline is extended to April 17, 2018.
**Chart provided at http://www1.nyc.gov
Sources
NY State
http://www1.nyc.gov/site/finance/taxes/business-forms/business-forms-business-corporation-tax.page
https://www.tax.ny.gov/help/calendar/general_taxcalendar_2017.htm
NY City
http://www1.nyc.gov/site/finance/taxes/business-forms/business-forms.page
http://www1.nyc.gov/site/finance/benefits/benefits-not-for-profit-organizations.page
Maryland, Virginia, Washington DC
| Entity | Maryland | Virginia | DC |
| C Corporation | Form 500 April 17, 2018* |
Form 500 April 16, 2018 |
DC D-20 April 17, 2018* |
| S Corporation | Form 510 April 17, 2018* |
Form 502 April 16, 2018 (or 15th day of fourth month after end of your fiscal year) |
DC D-20 |
| LLC | Form 510 April 17, 2018* |
Form 502 April 16, 2018 (or 15th day of fourth month after end of your fiscal year) |
DC D-30 April 17, 2018* |
| Non-Profit | April 17, 2018* | June 15, 2018 (or 15th day of 6th month after end of your fiscal year) | DC D-20 April 17, 2018* |
| Business Personal Property Tax | Form 1 April 17, 2018* |
By City/County Due Date Varies by County |
Form FP-31 July 31, 2018 |
| Employer | Employer Withholding Form MW506 January 31, 2018 |
Form VA-6, January 31, 2018 (or 30 days after end of your fiscal year) |
FR 900-A January 31, 2018 |
| Annual Entity Registration Fee |
N/A | Payment is due annually, on or before the last day of the month in which the company was incorporated, formed or registered to transact business in Virginia.
|
Biennial Report Due first year after registration, and every 2 years thereafter. April 2, 2018** |
*April 15, 2018 is a Sunday. These states and the Federal Government recognize Emancipation Day which falls on Monday, April 16, 2018. Therefore, the tax deadline is extended to the following day, Tuesday, April 17, 2018.
**April 1, 2018 is a Sunday, so the deadline is extended to April 2, 2018.
Sources
Maryland
http://taxes.marylandtaxes.gov/Business_Taxes/Business_Tax_Types/Income_Tax/Filing_Information/Corporations/Filing_Deadlines_and_Extensions.shtml
http://taxes.marylandtaxes.com/Business_Taxes/Business_Tax_Types/Income_Tax/Employer_Withholding/Filing_Withholding_Reports/Report_Filing_Due_Dates.shtml
Virginia
https://www.tax.virginia.gov/withholding-tax
https://www.tax.virginia.gov/pass-through-entities
https://www.tax.virginia.gov/corporation-income-tax
https://www.alexandriava.gov/finance/info/default.aspx?id=1848
https://www.scc.virginia.gov/clk/befaq/an_regfees.aspx – a1
Washington, DC
https://otr.cfo.dc.gov/page/business-tax-forms-and-publications
https://otr.cfo.dc.gov/page/withholding-tax-forms-and-publications
https://dcra.dc.gov/page/corporate-2-year-reports-due-april-1