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., “1^st Qtr. 2024 Estimated Payment).

1^st Qtr. 2024 Estimated Payment Due 4/15/2024

2^nd Qtr. 2024 Estimated Payment Due 6/17/2024

3^rd Qtr. 2024 Estimated Payment Due 9/16/2024

4^th 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

4^th Qtr. Postmarked on or before 1/31/2024

 

Tax Year 2024

941 and RT-6 State Reemployment – 2024 Quarterly Due Dates:

1^st Qtr. Postmarked on or before 4/30/2024

2^nd Qtr. Postmarked on or before 7/31/2024

3^rd Qtr. Postmarked on or before 10/31/2024

4^th 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 20^th of the following month after the end of sales tax period.

 

Quarterly Filers

1^st Qtr. Due 4/19/2024

2^nd Qtr. Due 7/19/2024

3^rd Qtr. Due 10/18/2024

4^th 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.