Individuals (Form 1040)

• File return: April 15
• Extension deadline: October 15
• Documents to our office by: March 1

S Corporations (Form 1120-S) and Partnerships (Form 1065)

• File return: March 15
• Extension deadline: September 15
• Documents to our office by: February 1

C Corporations (Form 1120)

• Calendar year filers:
• • File return: April 15
  • Extension deadline: October 15
• Fiscal year filers: 15th day of the 4th month after year-end

Estates & Trusts (Form 1041)

• File return: April 15
• Extension deadline: October 15


Exempt Organizations (Form 990 series)

• File return: May 15
• Extension deadline: November 15
• Documents to our office by: April 1

Quarterly Estimated Taxes (Individuals and Most Pass-Through Owners)

• Q1: April 15
• Q2: June 15
• Q3: September 15
• Q4: January 15 (of the following year)

Pay electronically:

• IRS Direct Pay: https://www.irs.gov/payments/direct-pay

Make an estimated payment (IRS): https://www.irs.gov/payments

Employer & Information Returns

• Form W-2 to employees and SSA filing: January 31
• Forms 1099-NEC to recipients and IRS e-file: January 31
• Forms 1099-MISC to recipients: January 31 (most payments)

Oregon Highlights

• Personal income tax filing: April 15
• Estimated payments (OR): same quarterly dates as federal
• Oregon Revenue Online: https://revenueonline.dor.oregon.gov/tap/_/
• Where’s My Oregon Refund: https://revenueonline.dor.oregon.gov/tap/_/individual/refund/lookup

Washington Highlights

• Personal income tax: Washington has no personal income tax
• Business filings and payments (MyDOR): due dates vary by assigned filing frequency
• MyDOR Portal: https://secure.dor.wa.gov/home/

Extension Basics

• Filing an extension moves your filing deadline, not your payment deadline.
• To avoid penalties and interest, pay your expected balance by the original due date.
• Our firm will file an extension on your behalf. If you would like us to calculate estimated payments you will need to make that request prior to April 1st.