(301) 332-2354 Counsel@DLCESQ.com

Every business must complete its 2017 tax-year filings in the coming months or be subject to penalties. Even pass-through entities are required to file accountings. Do not do your taxes alone. Contact your trusted tax advisor. If you need a referral, contact Donaldson Legal Counseling PLLC at counsel@dcesq.com or (301) 332-2354.

Here are upcoming tax deadlines:

Federal

Entity Due Date Filing
Employers January 31, 2018 Give Employees Copies of Their Form W2
Give Non-Employees Their Form 1099
C Corporation April 17, 2018* Form 1120, U.S. Corporation Income Tax Return
S Corporation &
LLC that elected S Corp.
March 15, 2018 Form 1120-S, U.S. Income Tax Return for an S Corporation
LLC (Partnership) March 15, 2018 Form 1065, U.S. Return of Partnership Income
Non-Profit (Tax Exempt) May 15, 2018 Form 990 Series

*April 15, 2018 is a Sunday. The Federal Government recognizes Emancipation Day which falls on Monday, April 16, 2018. Therefore, the tax deadline is extended to the following day, Tuesday, April 17, 2018.

Source: IRS Tax Calendar
https://www.irs.gov/businesses/small-businesses-self-employed/irs-tax-calendar-for-businesses-and-self-employed

New York

Entity New York State New York City
C Corporation Form CT-400
April 17, 2018*
NYC-2
NYC-400
S Corporation Form CT-3S
April 17, 2018*
NYC-2
NYC-400
LLC Form CT-2658
April 17, 2018*
NYC-202
NYC-5UB
Non-Profit CHAR 500
See Chart**
Property Tax Exemption Certificate
January 5, 2018
Employer NY S 1 – Quarterly
January 31, 2018NY S 45 as normally filed
Same as State
Annual Entity
Registration Fee
Every two years, the month that you registered the entity.

*April 15, 2018 is a Sunday. The Federal Government recognizes Emancipation Day which falls on Monday, April 16, 2018. Therefore, the tax deadline is extended to April 17, 2018.
**Chart provided at http://www1.nyc.gov/site/nonprofits/resources/learn-about-nys-charities-requirements.page

Sources

NY State
http://www1.nyc.gov/site/finance/taxes/business-forms/business-forms-business-corporation-tax.page
https://www.tax.ny.gov/help/calendar/general_taxcalendar_2017.htm
http://www1.nyc.gov/site/nonprofits/resources/learn-about-nys-charities-requirements.page
https://www.dos.ny.gov/corps/bus_llc_faq_statements.asp – whendoi

NY City
http://www1.nyc.gov/site/finance/taxes/business-forms/business-forms.page
http://www1.nyc.gov/site/finance/benefits/benefits-not-for-profit-organizations.page

Maryland, Virginia, Washington DC

Entity Maryland Virginia DC
C Corporation Form 500
April 17, 2018*
Form 500
April 16, 2018
DC D-20
April 17, 2018*
S Corporation Form 510
April 17, 2018*
Form 502
April 16, 2018
(or 15th day of fourth month after end of your fiscal year)
DC D-20

 

LLC Form 510
April 17, 2018*
Form 502
April 16, 2018
(or 15th day of fourth month after end of your fiscal year)
DC D-30
April 17, 2018*
Non-Profit April 17, 2018* June 15, 2018 (or 15th day of 6th month after end of your fiscal year) DC D-20
April 17, 2018*
Business Personal Property Tax Form 1
April 17, 2018*
By City/County
Due Date Varies by County
Form FP-31
July 31, 2018
Employer Employer Withholding
Form MW506
January 31, 2018
Form VA-6,
January 31, 2018 (or 30 days after end of your fiscal year)
FR 900-A
January 31, 2018
Annual Entity
Registration Fee
N/A  

Payment is due annually, on or before the last day of the month in which the company was incorporated, formed or registered to transact business in Virginia.

 

Biennial Report
Due first year after registration, and every 2 years thereafter.
April 2, 2018**

*April 15, 2018 is a Sunday. These states and the Federal Government recognize Emancipation Day which falls on Monday, April 16, 2018. Therefore, the tax deadline is extended to the following day, Tuesday, April 17, 2018.
**April 1, 2018 is a Sunday, so the deadline is extended to April 2, 2018.

Sources

Maryland
http://taxes.marylandtaxes.gov/Business_Taxes/Business_Tax_Types/Income_Tax/Filing_Information/Corporations/Filing_Deadlines_and_Extensions.shtml
http://taxes.marylandtaxes.com/Business_Taxes/Business_Tax_Types/Income_Tax/Employer_Withholding/Filing_Withholding_Reports/Report_Filing_Due_Dates.shtml

Virginia
https://www.tax.virginia.gov/withholding-tax
https://www.tax.virginia.gov/pass-through-entities
https://www.tax.virginia.gov/corporation-income-tax
https://www.alexandriava.gov/finance/info/default.aspx?id=1848
https://www.scc.virginia.gov/clk/befaq/an_regfees.aspx – a1

Washington, DC
https://otr.cfo.dc.gov/page/business-tax-forms-and-publications
https://otr.cfo.dc.gov/page/withholding-tax-forms-and-publications
https://dcra.dc.gov/page/corporate-2-year-reports-due-april-1