Important Dates

As technology companies continue to drive innovation in a dynamic industry, keeping abreast of crucial tax and annual reporting deadlines is paramount. Here are some of the deadlines you need to know:

Annual Deadlines

*Indicates that the deadline can be extended. See “Extended Deadlines” below.

January 31:

  • Forms 1099 filed with the IRS and sent to recipients*
  • Form W-3 filed with the IRS and Forms W-2 sent to employees
  • Form 940 – Employer’s Federal Unemployment Tax Return

March 1:

  • Delaware Franchise Tax and Annual Report

March 15:

  • Partnership & S-Corporation Income Tax Returns*
  • Election to be Taxed as an S-Corporation

April 15:

  • C-Corporation and Individual Income Tax Returns*
  • Maryland Annual Report & Personal Property Taxes*

May 1:

  • Personal Property Tax Return Deadline for most Virginia counties (if you have property in Virginia, see your county’s website to verify the deadline)

July 31:

  • DC Personal Property Tax Return
  • Form 5500/Form 5500-SF for Employee Benefit Plans*

September 1:

  • Maryland Personal Property Tax R&D Exemption Application

November 15:

  • Maryland R&D Credit Application Deadline

Extended Deadlines

February 28:

  • Forms 1099 filed with the IRS and sent to recipients

June 15:

  • Maryland Annual Report & Personal Property Taxes

September 15:

  • Partnership & S-Corporation Income Tax Returns

October 15:

  • C-Corporation and Individual Income Tax Returns
  • Form 5500/Form 5500-SF for Employee Benefit Plans

Quarterly Deadlines

  • Forms 941 – Employer’s Quarterly Federal Tax Return (to report payroll withholding taxes). Due on the last day of the month following the end of each quarter. For a calendar-year employer, the deadlines are:
    • April 30 (First quarter)
    • July 31 (Second quarter)
    • October 31 (Third quarter)
    • January 31 (Fourth quarter)

Other Deadlines

  • 83(b) Elections: Must be filed within 30 days of the award issuance