April – Federal Specific
April 15
Individuals: File your last year income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. Then, file Form 1040, 1040A, or 1040EZ by October 15. The extension is for filing the return, not for paying taxes due. If you anticipate a liability, you need to mail the estimated payment with a your extension request.
Household employers: If you paid cash wages of $1,700 or more last year to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the two previous years to household employees. Also, report any income tax you withheld for your household employees.
Individuals: If you are not paying your present year income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your present year estimated tax. Use Form 1040-ES.
Partnerships: File a last calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then, file Form 1065 by September 15.
Corporations: Deposit the first installment of estimated income tax for the present year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.
Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in March.
April 30
Employers: Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of present year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.
Federal unemployment tax: Deposit the tax owed through March if more than $500.
April – State Specific
Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.
April 15
Individuals: Income tax due for previous year (Form 540)
Individuals: First-quarter estimated tax due for present year (Form 540-ES)
April – County Specific
April – City Specific
