Due Dates

Personal Income Taxes

First quarter estimated payment – April 15th
Second quarter estimated payment – June 15th
Third quarter estimated payment – September 15th
Fourth quarter estimated payment – January 15th
Annual tax return – April 15th
Extended due date for annual tax return – October 15th

Payroll taxes

First quarter 941 and Texas workforce commission report – April 30th
Second quarter 941 and Texas workforce commission report – July 31st
Third quarter 941 and Texas workforce commission report – October 31st
Fourth quarter 941 and Texas workforce commission report – January 31st
Annual W-2 mailed to employees – January 31st
Annual W-2/W-3 mailed to social security – February 28th
Annual 940 – January 31st

Sales Tax

Texas sales tax returns are due the 20th day of the next month after the period end. Depending on the amount of tax collected, taxpayers can be monthly, quarterly or annual filers. For example, first quarter sales tax returns are due April 20th.

Business Income Taxes

Annual corporate returns – March 15th
Annual corporate returns extended due date – September 15th
Annual partnership returns – April 15th
Annual partnership returns extended due date – September 15th
Texas franchise tax returns – May 15th
Texas franchise tax returns extended due date – November 15th