What is coming up, and whether it applies to you.
The recurring federal deadlines a business runs into, filtered by what you actually do. Customers see their own business-specific dates inside BKS Suite.
January
April 30, July 31, October 31, January 31
Form 941, employer’s quarterly federal tax return
Employers with payroll
Reports wages, withheld income tax, and both halves of Social Security and Medicare for the quarter. Filed even in a quarter with no payroll unless the account is closed.
PayrollJanuary 31, annually
Form 940, federal unemployment (FUTA) return
Employers with payroll
Annual FUTA return for the prior calendar year. Deposits may be required quarterly during the year when the liability exceeds the threshold.
PayrollJanuary 31, annually
W-2 to employees and the Social Security Administration
Employers with payroll
Employee copies and the SSA filing share the same January 31 date. There is no separate later deadline for the government copy.
PayrollJanuary 31, annually
1099-NEC to recipients and the IRS
Anyone who paid contractors 600 dollars or more
Both the recipient copy and the IRS filing are due January 31. This is why the W-9 has to be collected when the contractor is onboarded rather than in January.
1099 filingJanuary 31 to recipients; IRS filing follows
1099-MISC to recipients
Businesses with rent, royalty, or other reportable payments
Recipient copies are due January 31. The IRS filing deadline is later than the NEC deadline and differs between paper and electronic filing.
1099 filingApril 15, June 15, September 15, January 15
Quarterly estimated tax payments
Owners and entities that pay estimated tax
The quarters are not evenly spaced, which is the most common reason a payment is late. Underpayment penalties accrue per quarter, not annually.
TaxApril 30, July 31, October 31, January 31
IFTA quarterly fuel tax return
IFTA-licensed carriers
Reconciles fuel purchased against distance travelled in each jurisdiction. A zero-activity quarter still requires a return.
IFTA
February
January 31 to recipients; IRS filing follows
1099-MISC to recipients
Businesses with rent, royalty, or other reportable payments
Recipient copies are due January 31. The IRS filing deadline is later than the NEC deadline and differs between paper and electronic filing.
1099 filing
March
January 31 to recipients; IRS filing follows
1099-MISC to recipients
Businesses with rent, royalty, or other reportable payments
Recipient copies are due January 31. The IRS filing deadline is later than the NEC deadline and differs between paper and electronic filing.
1099 filingMarch 15 for calendar-year filers
Form 1120-S and Form 1065 returns
S corporations and partnerships
Calendar-year S corporation and partnership returns are due the fifteenth day of the third month after year end. An extension moves the return, not the tax.
Tax
April
April 30, July 31, October 31, January 31
Form 941, employer’s quarterly federal tax return
Employers with payroll
Reports wages, withheld income tax, and both halves of Social Security and Medicare for the quarter. Filed even in a quarter with no payroll unless the account is closed.
PayrollApril 15 for calendar-year filers
Form 1120 corporate return
C corporations
Calendar-year C corporation returns are due the fifteenth day of the fourth month after year end.
TaxApril 15, June 15, September 15, January 15
Quarterly estimated tax payments
Owners and entities that pay estimated tax
The quarters are not evenly spaced, which is the most common reason a payment is late. Underpayment penalties accrue per quarter, not annually.
TaxApril 30, July 31, October 31, January 31
IFTA quarterly fuel tax return
IFTA-licensed carriers
Reconciles fuel purchased against distance travelled in each jurisdiction. A zero-activity quarter still requires a return.
IFTA
June
April 15, June 15, September 15, January 15
Quarterly estimated tax payments
Owners and entities that pay estimated tax
The quarters are not evenly spaced, which is the most common reason a payment is late. Underpayment penalties accrue per quarter, not annually.
Tax
July
April 30, July 31, October 31, January 31
Form 941, employer’s quarterly federal tax return
Employers with payroll
Reports wages, withheld income tax, and both halves of Social Security and Medicare for the quarter. Filed even in a quarter with no payroll unless the account is closed.
PayrollApril 30, July 31, October 31, January 31
IFTA quarterly fuel tax return
IFTA-licensed carriers
Reconciles fuel purchased against distance travelled in each jurisdiction. A zero-activity quarter still requires a return.
IFTA
August
August 31 for vehicles in use in July
Form 2290 heavy vehicle use tax
Carriers with vehicles at 55,000 pounds or more
The tax period runs July 1 through June 30. A vehicle first used later in the period is due by the last day of the month after its first use.
Form 2290
September
April 15, June 15, September 15, January 15
Quarterly estimated tax payments
Owners and entities that pay estimated tax
The quarters are not evenly spaced, which is the most common reason a payment is late. Underpayment penalties accrue per quarter, not annually.
Tax
October
April 30, July 31, October 31, January 31
Form 941, employer’s quarterly federal tax return
Employers with payroll
Reports wages, withheld income tax, and both halves of Social Security and Medicare for the quarter. Filed even in a quarter with no payroll unless the account is closed.
PayrollApril 30, July 31, October 31, January 31
IFTA quarterly fuel tax return
IFTA-licensed carriers
Reconciles fuel purchased against distance travelled in each jurisdiction. A zero-activity quarter still requires a return.
IFTABefore January 1 each registration year
UCR annual registration
Interstate carriers, brokers, and freight forwarders
Enrollment typically opens the preceding October and enforcement begins January 1. Registering in December avoids a January roadside problem.
UCR
November
Before January 1 each registration year
UCR annual registration
Interstate carriers, brokers, and freight forwarders
Enrollment typically opens the preceding October and enforcement begins January 1. Registering in December avoids a January roadside problem.
UCR
December
Before January 1 each registration year
UCR annual registration
Interstate carriers, brokers, and freight forwarders
Enrollment typically opens the preceding October and enforcement begins January 1. Registering in December avoids a January roadside problem.
UCR
On your own clock
These do not fall on a shared calendar date. They run on a schedule specific to your USDOT number or to each driver, which is exactly why they are the ones most often missed.
Every two years, scheduled by USDOT number
MCS-150 biennial update
The due month is set by the last two digits of your USDOT number. Missing it deactivates the number.
MCS-150At least once every twelve months per driver
Clearinghouse annual limited query
Runs on each driver’s own twelve-month clock rather than a shared calendar date, which is why it is the requirement most often missed.
Drug and Alcohol Clearinghouse
What is not on this page
State deadlines (annual reports, state withholding and unemployment returns, sales tax, and state carrier programs) vary by state, entity type, and filing frequency. Those are tracked per business inside BKS Suite rather than listed here, because a generic date would be wrong for most readers.
Stop tracking this yourself.
BKS calendars every recurring filing your business owes, federal and state, and files them on schedule.
Prefer to write it out? Send us the details.