Page Last Reviewed or Updated: December 20, 2023
Tax Returns
Corporate Tax Form 1120S – 3/15/2024
Partnership Tax Form 1065 – 3/15/2024
*Provide K-1 to each shareholder – 3/15/2024
*Form 2553 due to elect S-Corporation status for Tax Year 2024 – 3/15/2024
Tangible Personal Property Return to Lee County – 4/1/2024
Tangible Personal Property Return to Collier County – 4/1/2024
Corporate Tax Form 1120 – 4/15/2024
Individual Tax Form 1040 – 4/15/2024
Individual Tax Form 1040NR (with wages subject to U.S. withholding) – 4/15/2024
Estates & Trusts Tax Form 1041 – 4/15/2024
Foreign Bank Account Reporting FinCEN Form 114 – 4/15/2024
Charity and Non-Profit Entity’s Form 990 – 5/15/2024
Individual Tax Form 1040NR ( subject to U.S. withholding) – 6/15/2024
Tax Extension Requests
Corporate (1120S) Extension Form 7004 Request – 3/15/2024
Partnership (1065) Extension Form 7004 Request – 3/15/2024
Corporate (1120) Extension Form 7004 Request – 4/15/2024
Individual (1040) Extension Form 4868 Request – 4/15/2024
Foreign Bank Account Reporting FinCEN Form 114 – Automatic 6-months extension granted
Individual Tax (1040NR – with wages subject to U.S. withholding) Extension Form 4868 Request – 4/15/2024
Charity and Non-Profit (990) Extension Form 8868 Request – 5/15/2024
Individual Tax (1040NR – without wages subject to U.S. withholding) Extension Form 4868 Request – 6/15/2024
Extension Due Dates
Extended Corporate Form 1120S – 9/16/2024
Extended Partnership Form 1065 – 9/16/2024
Extended Corporate Form 1120 – 10/15/2024
Extended Individual Form 1040 – 10/15/2024
Extended Estates & Trusts Tax Form 1041 – 9/30/2024
Extended Foreign Bank Account Reporting FinCEN Form 114 – 10/15/2024
Extended Charity and Non-Profit Form 990 – 11/15/2024
Extended Individual Form 1040NR (with wages subject to U.S. withholding) – 10/15/2024
Extended Individual 1040NR (without wages subject to U.S. withholding) – 12/16/2024
Estimated Payments Schedule
*Make Check Payable to: “United States Treasury.” On the memo line of your check include your Social Security Number and payment type & period (i.e., “1st Qtr. 2024 Estimated Payment).
1st Qtr. 2024 Estimated Payment Due 4/15/2024
2nd Qtr. 2024 Estimated Payment Due 6/17/2024
3rd Qtr. 2024 Estimated Payment Due 9/16/2024
4th Qtr. 2024 Estimated Payment Due 1/15/2025
Florida Business Entities
Annual Report – Due by 5/1/2024
File online with the Florida Department of State at www.Sunbiz.org
Payroll Reports
Tax Year 2023
940 Annual Federal Unemployment Report
Postmarked on or before 1/31/2024
941 and RT-6 State Reemployment
4th Qtr. Postmarked on or before 1/31/2024
Tax Year 2024
941 and RT-6 State Reemployment – 2024 Quarterly Due Dates:
1st Qtr. Postmarked on or before 4/30/2024
2nd Qtr. Postmarked on or before 7/31/2024
3rd Qtr. Postmarked on or before 10/31/2024
4th Qtr. Postmarked on or before 1/31/2025
**As of 1/1/16, you are required to file and pay RT-6 State Reemployment online at https://brtx-fl-uc.bswa.net/**
**If your payroll tax liability is over $2,500 each quarter you are required to make monthly 941 deposits.
you are required to make semi-weekly 941 deposits.
(Over these thresholds, if you distribute payroll weekly, you are required to make weekly deposits. If you distribute payroll bi-weekly, you are required to make bi-weekly deposits.)
*If you have Employees:
- W-2 ̶ 2023 Forms are due to be postmarked to recipients by 1/31/2024
- Red Form W-3/W-2 must be mailed to the Social Security Administration by 1/31/2024
*If you have Subcontractors:
- 1099 ̶ 2023 Forms are due to be postmarked to recipients by 1/31/2024
- Red Form 1096/1099 must be mailed to the Internal Revenue Service by 1/31/2024
Sales Tax
Monthly Filers
*Florida Department of Revenue Link:
http://dor.myflorida.com/dor/eservices/filepay.html
Online payments must be initiated prior to the 20th of the following month after the end of sales tax period.
Quarterly Filers
1st Qtr. Due 4/19/2024
2nd Qtr. Due 7/19/2024
3rd Qtr. Due 10/18/2024
4th Qtr. Due 1/20/2025
Semiannual Filers
January – June Due 7/19/2024
July – December Due 1/20/2025
Annual Filers
Due 1/20/2025
**Due dates that occur on a weekend or holiday must be paid by 5pm on the prior business day to avoid late penalties.