April 2024 Business Due Dates
April 1 - Deadline for Electronic Submission of Forms 1098, 1099, and W-2G
For those submitting Forms 1098, 1099 (excluding 1099-NEC), or W-2G to the IRS electronically, this marks the final submission deadline. Note that this date only applies to electronic submissions, not paper. The due dates for paper submissions were January 31 or February 28, based on the specific form. Recipients should have received these forms by January 31.
April 1 - Deadline for Large Employers (ALE) to Submit Form 1095-C
Large employers must submit Form 1095-C, which details employer-provided health insurance offer and coverage, to the IRS electronically by this date. The deadline for paper filings was February 29, 2024.
April 1 - Deadline for Large Food and Beverage Establishments
For large food and beverage establishments submitting Forms 8027 for the year 2023 to the IRS electronically, this is the final deadline. This deadline is exclusive to electronic filings, with the paper submission deadline having been February 29, 2024.
April 15 - Household Employer Filing Deadline
Household employers who paid $2,600 or more in cash wages in 2023 to a household employee must file Schedule H. If filing a federal income tax return (Form 1040 or 1040-SR), include Schedule H with your return to report any household employment taxes. This also includes reporting any federal unemployment (FUTA) tax for households that paid $1,000 or more in total cash wages in any quarter of 2022 or 2023 to household employees, as well as any withheld income tax for household employees.
***April 15 - Deadline for C-Corporations***
C-corporations should file their 2023 calendar year income tax return (Form 1120) and settle any outstanding tax owed. To request an automatic 6-month filing extension, submit Form 7004, which provides more time to file certain business income tax, information, and other returns. While this extension prevents late filing penalties, it does not cover late payment penalties, so it's advisable to estimate and deposit any owed taxes as per Form 7004 instructions.
April 15 - Social Security, Medicare, and Income Tax Withholding
For those under the monthly deposit rule, the tax for March's payments is due.
April 15 - Non-Payroll Income Tax Withholding
Entities under the monthly deposit rule need to deposit the tax for payments made in March.
April 15 - First Installment of 2024 Estimated Tax for C-Corporations
C-corporations are required to pay the first installment of their estimated tax for the calendar year 2024.
***April 15 - Fiduciary Return Deadline***
This is the last day to file a 2023 calendar year fiduciary return (Form 1041, U.S. Income Tax Return for Estates and Trusts) or to request an extension.
April 30 - Quarterly Social Security, Medicare, and Withheld Income Tax Filing
Submit Form 941 for the first quarter of 2024. Settle any unpaid tax under the accuracy of deposit rules. If the tax liability is below $2,500, it can be fully paid with a timely filed return. If the tax for the quarter was fully and punctually deposited, the deadline to file the return extends to May 10.
April 30 - Federal Unemployment Tax Payment
If the tax owed through March exceeds $500, it must be deposited by this date.