Missing a tax deadline costs money — penalties, interest, and sometimes enforcement action. The calendar below consolidates every recurring federal and Utah state tax obligation for small business owners, organized by month. Bookmark this page and cross-reference it with your own accounting calendar at the start of each year.
Note: When a deadline falls on a weekend or federal holiday, it shifts to the next business day. All dates below reflect the standard calendar; check IRS.gov and tap.utah.gov annually for any disaster-area extensions or legislative changes.
January
- January 15 — Federal estimated tax payment (Q4 of prior year) for individuals, sole proprietors, S-Corp shareholders, and partners. Utah estimated tax payment due on the same date.
- January 31 — W-2s must be furnished to all employees and filed with the Social Security Administration (SSA).
- January 31 — 1099-NEC must be furnished to all independent contractors paid $600 or more and filed with the IRS.
- January 31 — Form 940 (Federal Unemployment Tax, FUTA) — annual return due.
- January 31 — Form 941 (Payroll Tax Return) for Q4 of prior year.
- January 31 — Utah Withholding Return (WT-1) for Q4 of prior year.
- January 31 — Utah Sales Tax Return due for December (for monthly filers).
February
- February 28 — Paper 1099-MISC (with amounts in Box 8 or 14) filed with IRS (if not e-filing).
- February (varies) — Utah Annual Report due for LLCs and corporations in their anniversary month. Check corporations.utah.gov for your specific due date.
March
- March 15 — S-Corporation federal income tax return (Form 1120-S) due. Extension (Form 7004) extends to September 15.
- March 15 — Partnership federal income tax return (Form 1065) due. Extension (Form 7004) extends to September 15.
- March 15 — Utah S-Corporation return (TC-20S) due. Utah extension: September 15.
- March 15 — Utah Partnership return (TC-65) due. Utah extension: September 15.
- March 15 — S-Corp election deadline (Form 2553) for the current calendar year — must be filed within 75 days of the start of the tax year for which the election is to be effective.
- March 31 — Electronic 1099s (1099-MISC, 1099-NEC, 1099-INT, etc.) filed with IRS via FIRE system.
April
- April 15 — Individual federal income tax return (Form 1040) due. Extension (Form 4868) extends to October 15.
- April 15 — C-Corporation federal income tax return (Form 1120) due. Extension (Form 7004) extends to October 15.
- April 15 — Federal estimated tax payment (Q1) for individuals, sole proprietors, S-Corp shareholders, and partners.
- April 15 — Utah individual income tax return (TC-40) due. Extension: October 15.
- April 15 — Utah Corporate return (TC-20) due. Extension: October 15.
- April 15 — Utah estimated tax payment (Q1).
- April 30 — Form 941 (Q1 Payroll Tax Return) due.
- April 30 — Utah Withholding Return (WT-1) for Q1 due.
- April 30 — Utah Sales Tax Return for March (monthly filers) or Q1 (quarterly filers).
May
- May 31 — Utah Sales Tax Return for April (monthly filers).
June
- June 16 — Federal estimated tax payment (Q2) for individuals, sole proprietors, S-Corp shareholders, and partners.
- June 16 — Utah estimated tax payment (Q2).
- June 30 — Utah Sales Tax Return for May (monthly filers).
July
- July 31 — Form 941 (Q2 Payroll Tax Return) due.
- July 31 — Utah Withholding Return (WT-1) for Q2 due.
- July 31 — Utah Sales Tax Return for June (monthly filers) or Q2 (quarterly filers).
August
- August 31 — Utah Sales Tax Return for July (monthly filers).
September
- September 15 — Federal estimated tax payment (Q3) for individuals, sole proprietors, S-Corp shareholders, and partners.
- September 15 — Utah estimated tax payment (Q3).
- September 15 — Extended S-Corporation return (Form 1120-S) due — final deadline, no further extension.
- September 15 — Extended Partnership return (Form 1065) due — final deadline.
- September 15 — Extended Utah TC-20S and TC-65 due.
- September 30 — Utah Sales Tax Return for August (monthly filers).
October
- October 15 — Extended individual income tax return (Form 1040) due — final deadline.
- October 15 — Extended C-Corporation return (Form 1120) due.
- October 15 — Extended Utah TC-40 and TC-20 due.
- October 31 — Form 941 (Q3 Payroll Tax Return) due.
- October 31 — Utah Withholding Return (WT-1) for Q3 due.
- October 31 — Utah Sales Tax Return for September (monthly filers) or Q3 (quarterly filers).
November
- November 30 — Utah Sales Tax Return for October (monthly filers).
December
- December 31 — Year-end deadline for many tax planning moves: placing assets in service for depreciation, funding employer-contribution retirement plans with December 31 deadlines (SIMPLE IRA, defined benefit plans), gifting appreciated property.
- December 31 — Last day to make S-Corp election for the following year on a newly formed entity if you miss the 75-day window — the election will be effective for the next tax year.
- December 31 — Utah Sales Tax Return for November (monthly filers).
Payroll Tax Deposit Schedule
Payroll tax deposit timing depends on your deposit schedule — determined by your total payroll tax liability in the lookback period:
- Monthly depositors: Deposit federal payroll taxes by the 15th of the following month.
- Semi-weekly depositors: Deposit by Wednesday for payrolls paid on Saturday–Tuesday; by Friday for payrolls paid on Wednesday–Friday.
- Next-day deposits: If you accumulate $100,000 or more in payroll tax liability on any day, deposit the next business day.
Utah payroll tax withholding: Follow the same schedule as federal deposits. Utah remittances are made through tap.utah.gov.
Failure to make payroll deposits on time triggers the Trust Fund Penalty — the IRS can assess this against responsible individuals personally. Do not allow payroll tax to accumulate.
Extension vs. Payment Deadlines
A critical distinction: an extension to file is not an extension to pay.
Filing a federal extension (Form 4868 for individuals, Form 7004 for entities) gives you more time to file your return — not more time to pay what you owe. If you expect to owe tax, you must estimate and pay that amount by the original due date to avoid underpayment penalties and interest.
Utah follows the same rule. If you pay at least 90% of your Utah tax liability by the original due date, the remaining balance can be paid when your extended return is filed without penalty (interest still accrues).
Estimated Tax Safe Harbors
To avoid the federal underpayment penalty, pay the lesser of:
- 100% of prior-year tax liability (110% if prior-year AGI exceeded $150,000), or
- 90% of current-year tax liability
Utah uses the same safe harbor structure. Paying estimated taxes equal to prior-year Utah liability protects against the underpayment penalty regardless of how much you actually owe.
See our quarterly tax guide for how to calculate and schedule estimated payments.
Call (801) 927-1337 or visit cpaone.net to set up a standing calendar reminder system with your CPA. We send deadline reminders to all active clients and track filing obligations across federal and Utah state tax authorities so nothing slips.
About the Author: Missy Dennis, CPA
Missy Dennis is a Partner at FJ & Associates, PLLC in Kaysville, Utah. She holds a Master of Accounting degree from the University of Utah and is a licensed Certified Public Accountant. With more than twenty years of public accounting experience, Missy specializes in tax preparation and tax advisory, bookkeeping strategy alignment, estate and trust taxation, audit and consulting services, low-income housing tax credits, non-profit accounting, and small- and mid-sized business advisory. She is committed to providing clear, accurate, and actionable guidance so clients can navigate complex financial decisions with confidence. Contact FJ & Associates at admin@cpaone.net or (801) 927-1337.
