2024 Q4 tax calendar: Key deadlines for businesses and other employers
Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth quarter of 2024. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.
Note: Certain tax-filing and tax-payment deadlines may be postponed for taxpayers who reside in or have a business in a federally declared disaster area.
Tuesday, October 1
• The last day you can initially set up a SIMPLE IRA plan, provided you (or any predecessor employer) didn’t previously maintain a SIMPLE IRA plan. If you’re a new employer that comes into existence after October 1 of the year, you can establish a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence.
Tuesday, October 15
• If a calendar-year C corporation that filed an automatic six-month extension:
o File a 2023 income tax return (Form 1120) and pay any tax, interest and penalties due.
o Make contributions for 2023 to certain employer-sponsored retirement plans.
Thursday, October 31
• Report income tax withholding and FICA taxes for third quarter 2024 (Form 941) and pay any tax due. (See exception below under “November 12.”)
Tuesday, November 12
• Report income tax withholding and FICA taxes for third quarter 2024 (Form 941), if you deposited on time (and in full) all the associated taxes due.
Monday, December 16
• If a calendar-year C corporation, pay the fourth installment of 2024 estimated income taxes.
Contact us if you’d like more information about the filing requirements and to ensure you’re meeting all applicable deadlines.
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