Corporate Income Tax Deadlines

Medium

2022

January 18

  • Important Note: Since January 15 falls on a Saturday and Monday January 17 is a state holiday, any return, tax payment, estimated payment, or other required action is not due until January 18.
  • 4th quarter installment for 2021 estimated income tax is due for calendar year-end taxpayers.

April 18

  • Important Note: Since April 15 falls on a state holiday any return, tax payment, estimated payment, or other required action is not due until April 18.
  • 1st quarter installment for 2022 estimated income tax is due for calendar year-end taxpayers.
  • Form 40 - Corporation Income Tax Return and tax are due for 2021 calendar year-end taxpayers (Note: This date does not apply to a corporation that is a tax-exempt entity or cooperative. See May 16 and September 15).

May 16

  • Important Note: Since May 15 falls on a Sunday, any return, tax payment, estimated payment, or other required action is not due until May 16.
  • Form 40 - Corporation Income Tax Return and tax are due for 2021 calendar year-end tax-exempt organizations that are required to report unrelated business taxable income.

June 15

  • 2nd quarter installment for 2022 estimated income tax is due for calendar year-end taxpayers.

September 15

  • 3rd quarter installment for 2022 estimated income tax is due for calendar year-end taxpayers.
  • Form 40 - Corporation Income Tax Return and tax are due for 2021 calendar year-end cooperatives.

November 15

  • Form 40 - Corporation Income Tax Return is due for 2021 calendar year-end taxpayers with a federal extension.

December 15

  • Form 40 - Corporation Income Tax Return is due for 2021 calendar year-end tax-exempt organizations with a federal extension that are required to report unrelated business taxable income.