INDIVIDUALS
FEDERAL / STATE ESTIMATED TAX PAYMENTS
First Quarter estimate ... due April 15
Second Quarter estimate ... due June 15
Third Quarter estimate ... due September 15
Fourth Quarter estimate ... due January 15
TAX RETURNS
Due April 15
Extended ... due October 15

PARTNERSHIPS / TRUSTS
TAX RETURNS
Due April 15
Extended ... due September 15

CORPORATE
Calendar year companies ... due March 15
     Extended returns ... due September 15
Fiscal year companies ... due
2.5 months after year-end
     Extended returns ... due
     8.5 months after year-end

PAYROLL TAX RETURNS
Q1 (Jan-March) wages ... due April 30
Q2 (April-June) wages ... due July 31
Q3 (July-Sept.) wages ... due October 31
Q4 (Oct.-Dec.) wages ... due January 31

NON-PROFIT ORGANIZATIONS
TAX RETURNS
Calendar year non-profits ... due May 15
     Extended returns ... due November 15
Fiscal year non-profits ... due
4.5 months after year-end
     Extended returns ... due
     10.5 months after year-end

NOTE: When the return due date is a weekend
or legal holiday, it then moves to the
next business day.