Tax Return Filing Deadlines
Filing deadlines depend on the type of return or tax payment you are making. Additional time to file your return can be requested if you file an extension request by the original due date of the return. If would like Pacific Northwest Tax Service to file an extension request for you, please contact your tax preparer or complete and submit the extension request form shown at the bottom of this page.
| Form | Description | Due Date | Extended Due Date |
| 1040 | Individual Tax Return | April 15 | October 15 |
| 1065 | Partnership Return (Calendar Year) | March 15 | September 15 |
| 1120S | S Corporation | March 15 | September 15 |
| 1120 | Corporation (Calendar Year) | April 15 | October 15 |
| 990 | Non-Profit | May 15 | October 31 |
| 1041 | Trusts & Calendar-Year Estates | April 15 | September 30 |
| 1041 | Estate (Fiscal Year) | 15th day of 4th month following year-end | Additional 5.5 months |
Payroll & Information Return Filing Deadlines
In addition to filing tax returns, businesses with employees must file the following forms and returns:
| Information Return Due Dates | ||
| Form | Description | Due Date |
| W-2 | Wage & Tax Statement | January 31 |
| 940 | FUTA (Federal Unemployment Tax Annual Report) | January 31 |
| 1099 NEC | Non-Employee Compensation | January 31 |
| 1099 Misc | Miscellaneous Information | January 31 |
Employers are required to file quarterly employment reports with IRS and state. Form 941 quarterly dates are shown in the following table.
| Your Form 941 is due by the last day of the month that follows the end of the quarter | ||
| The Quarter Includes . . . | Quarter Ends | Form 941 is Due |
| 1. January, February, March | March 31 | April 30 |
| 2. April, May, June | June 30 | July 31 |
| 3. July, August, September | September 30 | October 31 |
| 4. October, November, December | December 31 | January 31 |
Estimated Tax Due Dates
Estimated tax payments are required if you owe more than $1,000 of tax with your return and your total withhold on Forms W-2 and 1099 are less than 100% of your prior year tax or 90% of your current year tax. If your income is greater than $150,000, your withholdings must be 110% of your prior year tax or 90% of of your current year tax.
The due dates for payment of IRS, Oregon and California estimated taxes are as follows:
| Estimated Tax Due Dates | |||
| Due Date IRS | IRS | Oregon | California |
| April 15 | 25% | 25% | 30% |
| June 15 | 25% | 25% | 40% |
| September 15 | 25% | 25% | 0% |
| January 15 | 25% | 25% | 30% |
Tax Payments
You can pay your balance due or make an estimated tax payment as follows:
| Where to Pay Tax | ||
| Pay Online | Pay by Check | |
| IRS | Payments | Internal Revenue Service (irs.gov) | Pay by Check or Money Order | Internal Revenue Service (irs.gov) |
| Oregon | Revenue Online (oregon.gov) | Form OR-40-V, Payment Voucher |
| Metro SHS | Portland Revenue Online - Home | Form PIT-V Payment Voucher |
| Multnomah County PFA | Portland Revenue Online - Home | Form PIT-V Payment Voucher |
| City of Portland Business Tax | Portland Revenue Online - Home | Form BZT-V (portland.gov) |
| California Franchise Tax Board | https://www.ftb.ca.gov/pay/payment-options.html | |
Extensions
IMPORTANT: An extension of time to file is not an extension of time to pay your tax.If you cannot file your return on time, you request an extension of time to file. Your extension request must be filed by the original due date of the return, and cannot be filed after the original due date of your return.If you would like Pacific Northwest Tax Service to file an extension for you, please complete our Extension Request Form.