Tax Deadline Guide

Stay informed with our comprehensive FAQs on US and Canadian tax deadlines for your convenience.

Federal Income Tax Returns (Form 1040)
- Original Deadline: April 15
- Extended Deadline: October 15 (if an extension is filed)
Estimated Tax Payments (Form 1040-ES)
- Q1: April 15
- Q2: June 15
- Q3: September 15
- Q4: January 15 of the following year
Form 4868 (Extension Request)
- Deadline: April 15 (provides an automatic 6-month extension to October 15)
Form 1099-MISC/1099-NEC Filing (for businesses paying independent contractors)
- Recipient Deadline: January 31
- Filing Deadline with IRS: January 31

C Corporations (Form 1120)
- Original Deadline: April 15 (for calendar-year corporations)
- Extended Deadline: October 15 (if an extension is filed)
S Corporations (Form 1120S)
- Original Deadline: March 15
- Extended Deadline: September 15 (if an extension is filed)
Estimated Tax Payments for Corporations
- Q1: April 15
- Q2: June 15
- Q3: September 15
- Q4: December 15
Form 1065 (Partnership Returns)
- Original Deadline: March 15
- Extended Deadline: September 15 (if an extension is filed)
Form 941 (Quarterly Payroll Tax Return)
- Q1: April 30
- Q2: July 31
- Q3: October 31
- Q4: January 31
Form 944 (Annual Payroll Tax Return, for smaller employers)
- Original Deadline: January 31

Form 990 (Non-Profit Organizations)
- Original Deadline: May 15
- Extended Deadline: November 15 (if an extension is filed)
Form 5471 (Information Return of U.S. Persons with Respect to Certain Foreign Corporations)
- Original Deadline: April 15 (for calendar-year filers)
- Extended Deadline: October 15 (if an extension is filed)
Form 8865 (Return of U.S. Persons With Respect to Certain Foreign Partnerships)
- Original Deadline: April 15 (for calendar-year filers)
- Extended Deadline: October 15 (if an extension is filed)

Federal Income Tax Returns (T1)
- Original Deadline: April 30
- Extended Deadline: If you or your spouse/common-law partner are self-employed, the deadline is June 15, but any taxes owed are still due by April 30 to avoid interest.
Estimated Tax Payments
- Due Dates: April 30, July 31, October 31, and January 31 of the following year (for self-employed individuals and others required to make quarterly payments).
T4 Slips (Employment Income)
- Employer Deadline: Last day of February (for the previous calendar year).
T5 Slips (Investment Income)
- Issuer Deadline: Last day of February (for the previous calendar year).
Form T1135 (Foreign Income Verification Statement)
- Deadline: April 30 (or June 15 if self-employed, but any taxes owed are still due by April 30).

Corporate Income Tax Returns (T2)
- Deadline: Six months after the end of the corporation's fiscal year. For example, if the fiscal year ends on December 31, the return is due on June 30 of the following year.
- Extended Deadline: Not applicable; corporations must file by the six-month deadline.
Estimated Tax Payments
- Quarterly Due Dates: Generally, these are March 31, June 30, September 30, and December 31.
T4 Slips (Employment Income)
- Employer Deadline: Last day of February (for the previous calendar year).
T5 Slips (Investment Income)
- Issuer Deadline: Last day of February (for the previous calendar year).
Form T1134 (Information Return Relating to Foreign Affiliates)
- Deadline: Six months after the end of the corporation's fiscal year.
Form T106 (Information Return of Non-Arm’s Length Transactions with Foreign Affiliates)
- Deadline: Six months after the end of the corporation’s fiscal year.

GST/HST Returns
- Monthly Filers: Due on the 30th day following the end of the month.
- Quarterly Filers: Due on the 30th day following the end of each fiscal quarter.
- Annual Filers: Due on June 30 (for the previous fiscal year).
Form T5013 (Partnership Information Return)
- Deadline: March 31 (for the previous calendar year).