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 |
FIT10 - Annual |
Due 10/15 |
Individual Income |
IT 1040 - Annual
SD 100 - Annual
IT 1041 - Annual
IT 4708 - Annual |
Tax Year 2020
4/15/21
|
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 UPCS
Calendar Year Filers |
1st Est. Payment 2021: 4/15/2021
2nd Est. Payment 2020: 6/15/2021
3rd Est. Payment 2020: 9/15/2021
4th Est. Payment 2020:1/18/2022
|
IT 1140 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
|
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 the Granted Extension: 15th day of the tenth (10th) month
following the end of the taxable year.
If due date for the 2019 MNP10 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 Week |
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 - June 30 is due July 23
Jan. 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 a Sunday.