PAYROLL
- Form 941 – Employer Payroll Tax Return – Due quarterly by the end of the month following the end of the calendar quarter.
- Federal Payroll Tax Withholding Deposits – Due by the 15th of each month for monthly filers.
- Form 940 – Employer Federal Unemployment Tax – Due quarterly by the end of the month following the end of the calendar quarter for businesses with greater than $100 of liability.
SALES TAX
VIRGINIA
- Virginia Sales tax (monthly filers) – Due monthly by the 20th.
- Virginia Sales tax (quarterly filers) – Due by the 20th of the month following the end of the quarter.
NORTH CAROLINA
- North Carolina Sales tax (monthly filers) – Due monthly by the 20th.
- North Carolina Sales tax (quarterly filers) – Due by the 31st of the month following the end of the quarter.
INDIVIDUAL INCOME TAX RETURN
- Federal and North Carolina Individual Income Tax Returns – Due by April 15th for calendar year filers.
- Federal and North Carolina Individual Income Tax Returns if extended – Due by October 15th.
- Virginia Individual Income Tax Return – Due by May 1st.
- Virginia Individual Income Tax Return if extended – Due by November 1st.
Individual Federal Estimated taxes are due as follows:
First Quarter – April 15th
Second Quarter – June 15th
Third Quarter – September 15th
Fourth Quarter – January 15th
CORPORATION TAX RETURNS
Calendar Year
- Corporate Tax Returns – Due by March 15th
- Corporate Tax Return Extensions – Due by September 15th
Fiscal Year
- Corporate Tax Returns – Due by 2 ½ months after the end of the fiscal year.
- Corporate Tax Returns Extensions – Due by 6 ½ months after end of fiscal year.
PARTNERSHIP TAX RETURNS
Calendar Year
- Partnership Tax Returns – Due by April 15th
- Partnership Tax Return Extensions – Due by September 15th
Fiscal Year
- Partnership Tax Returns – Due by 3 ½ months after end of the fiscal year.
- Partnership Tax Return Extension – Due by 5 ½ months after end of the fiscal year.
MISCELLANEOUS
- International Fuel Tax Returns (IFTA) – Due quarterly by the last day of the month following the end of the quarter.
- Form 2290, Heavy Highway tax report due by August 31st.