1099 Deadlines
1099-NEC:
- E-file your 1099–NEC forms with Intuit on or before January 27, 2024 before 5:00 PM PT so they can be processed and postmarked to your contractors by January 31, 2024.
- Mailing 1099-NEC forms (not e-filing): Must be postmarked by January 31st to contractors & IRS.
1099-MISC:
- E-file your 1099-MISC forms by March 29, 2024 so they can be processed by March 31, 2024.
- Mailing 1099-MISC forms (not e-filing): Must be postmarked to IRS by February 28, 2024.
Year-End Payroll Form Deadlines
W2 ‘s & W3:
- W2 forms become available from Intuit on January 13th, 2024.
- E-file your W-2 forms before January 27th at 5:00 PM PT so they can be processed by January 31, 2024.
- Mailing W-2 forms (not e-filing): You must furnish Copies B, C, and 2 of Form W-2 to your employees by January 31, 2024.
*W-2 forms if processed through Intuit will be mailed to your employees to the addresses indicated in the employee profile by January 31, 2024. (W-2 forms are mailed to employees by USPS from January 20 through February 1.)
940 Form – 2023 E-filing/Mailing Deadline:
- The Form 940 annual filing deadline is January 31, 2024.
- However, if you deposited all your FUTA tax when it was due, you may file Form 940 by February 10, 2024.
941 Form – 2023 4th Quarter Deadline:
- The 4th Quarter filing deadline for 2023 Form 941, Employer’s Quarterly Federal Tax Return, is January 31, 2024
Sales Tax Deadlines
Quarterly:
Jan – March Due by April 30th
April – June Due by July 31st
July – September Due by October 31st
October – December Due by January 31st
(Prepayments are due on the 24th)
Annual:
Sales Tax Accounts: Due January 31st for the prior year.
Qualified Purchasers and Consumer Use Tax Accounts: Due by April 15th.
Prepayment accounts file on the 24th of the first 2 months of each quarter.
Estimated Tax Deadlines
Estimated Tax Due Dates 2024
First Payment Jan 1 – March 31 Due by April 18, 2024
Second Payment April 1 – May 31 Due by June 15, 2024
Third Payment June 1 – Aug 31 Due by Sep. 15, 2024
Fourth Payment Sept 1 – Dec 31 Due by Jan. 15, 2024
Secretary of State Deadline
Statements of Information with Secretary of State Six-month filing window that starts six months after the month of incorporation. (Example: If you incorporated in February, your filing period is the 1st day of Sept. through the last day of the following February.)
Estimated 2024 IRS Income Tax Refund Dates
| If the IRS Accepts an E-Filed Return By: | Then Direct Deposit refund may be sent as early as 10 days after e-file received. (Paper check mailed sent apx. 1 week after that): |
|---|---|
| * IRS may start accepting returns on Jan. 22, 2024. | |
| * Jan 22, 2024 | Feb. 2 (Feb. 9)** |
| *Jan. 29, 2024 | Feb. 9 (Feb. 16)** |
| Feb. 5 | Feb. 16 (Feb. 23)** |
| Feb. 12 | Feb. 23 (Mar. 1)** |
| Feb. 19 | Mar. 1 (Mar. 8)** |
| Feb. 26 | Mar. 8 (Mar 15) |
| Mar. 4 | Mar. 15 (Mar. 22) |
| Mar. 11 | Mar. 22 (Apr. 29) |
| Mar. 18 | Mar. 29 (April 5) |
| Mar. 25 | Apr. 5 (Apr. 12)*** |
* = Estimated date the IRS may start accepting e-filed tax returns.
** = Returns with EITC or CTC may have refunds delayed until March to verify credits.
*** = Filing during peak season (late March through April 15) can result in slightly longer waits.
| IRS Accepts Return By: | Direct Deposit Sent (Or Paper Check Mailed one week later) |
|---|---|
| Apr. 1, 2023 | Apr. 12 (Apr. 19)*** |
| Apr. 8 | Apr. 19 (Apr. 26)*** |
| Apr. 15 | Apr. 26 (May 3) |
| Apr. 22 | May 3 (May 10) |
| Apr. 29 | May 10 (May 17) |
| May 6 | May 17 (May 24) |
| May 13 | May 24 (May 31) |
| May 20 | May 31 (June 7) |
IMPORTANT: If you file electronically (using an online tax program or preparer), the IRS will notify you of the actual date on which the agency “accepted” your return. This is often 1-3 days from the time you hit the “file” or “submit” button, and it is this date that you need to use on the left side of the above chart.
Taxpayers who mail a paper version of their income tax return can expect at least a 3-4 week delay at the front end of the process, as the return has to be entered into the IRS system before it can be processed.