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Due Dates

Return and Payment Due Dates

Tax Type Form Due
Commercial Activity Tax CAT 12 - Annual Due May 10
CAT Q - Quarterly

Due May 10 – 1st quarter
Due August 10 – 2nd quarter
Due November 10 – 3rd quarter
Due February 10 – 4th quarter

Financial Institutions Tax FIT ES 1st Est. Payment: 1/31
2nd Est. Payment: 3/31
3rd Est. Payment: 5/31
FIT 10 - Annual Due 10/15

Individual Income

Pass-Through Entity

and

Fiduciary Income

IT 1040 – Annual
SD 100 – Annual
IT 1041 – Annual
IT 4708- Annual

2019: 7/15/20

IT 1140 – Annual

15th day of the fourth month following the close of the entity’s tax year.  If that date falls between 04/15/20 & 06/15/20, it is extended to 07/15/20.

IT 1040ES
SD 100ES

IT 1041 UPC
IT 4708 UPC
Calendar Year Filers

1st Est. Payment 2020: 7/15/2020
2nd Est. Payment 2020: 7/15/2020
3rd Est. Payment 2020: 9/15/2020
4th Est. Payment 2020: 1/15/2021

IT 1140 UPC
Calendar Year Filers

1st Est. Payment 2020: 7/15/2020
2nd Est. Payment 2020: 7/15/2020
3rd Est. Payment 2020: 10/15/2020
4th Est. Payment 2020: 1/15/2021

Municipal Net Profit

MNP ES
Quarterly

 

 

First Qtr: 15th day of fourth (4th) taxable month
Second Qtr: 15th day of the sixth (6th) taxable month
Third Qtr: 15th day of ninth (9th) taxable month
Fourth Qtr: 15th day of twelfth (12th) taxable month

If due date falls between April 15, 2020 and June 15, 2020, the deadline has been extended to July 15, 2020.

MNP 10
Annual

 

 

Original Deadline: 15th day of the fourth (4th) month following the end of the taxable year

Deadline with Granted Extension: 15th day of the tenth (10th) month following the end of the taxable year

If due date for the 2019 MNP 10 falls between April 15, 2020 and June 15, 2020, the deadline has been extended to July 15, 2020.

Employer Withholding IT 501
SD 101

Quarterly
Last day of the following month
IT 501
SD 101

Monthly
15th day of the following month
IT 501
Partial Weekly
See Attachment
IT 941
SD 141

Annually
Jan 31
IT 3
Annually
Jan 31
Sales UST Monthly
UST Semi- Annual

23rd day of the following month
Jan 1-Jun 30 is due July 23
Jul 1-Dec 31 is due Jan 23

UUT 1 Monthly
UUT 1 Quarterly
23rd day of the following month
23rd day of the following month following the close of the reporting period

Note: All dates above are the date due unless it falls on a weekend or holiday. If so, the due date is the next business day. For example: January 2020 Sales Tax, which is normally due on February 23rd is due February 24th, 2020 since the 23rd falls on Sunday.

Additional Resources

Additional Resources