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2020 Client Deadlines

Personal tax information guide
Business tax information guide
Tax Season FAQ's

Date Forms What is due?

Tax Year 2020 Deadlines

1/8 1098, 1099 & Oregon Property Taxes Notify Fowler & Co. of your need for assistance in preparing and filing these forms and/or returns.  For more information on these filing requirement:
1099 Filings
Oregon Personal Property Tax Filings
1/31 1098 & 1099 Most forms must be ISSUED to the recipient.The filing deadline with the IRS is generally 3/31
2/15
1065 & 1120S
All required information must be submitted to Fowler & Co. to avoid filing an automatic extension of time to file.*
2/24
1120
C-Corporations:  All required information must be submitted to Fowler & Co. to avoid filing an extension of time to file.*
3/15
1040
INDIVIDUALS:  All required information must be submitted to Fowler & Co. to avoid filing an extension of time to file.*
3/15
1065 & 1120S
This is the original filing deadline for S-Corp and LLC/Partnership tax returns.  C-Corp returns are due on the 15th day of the 4th month after the close of the year.  Automatic 6-month extensions are available and recommended.*  Please notify your Fowler & Co. team member if you prefer NOT to extend.  
3/15
990  For non-profit filers, Form 990 tax information is due to Fowler & Co. in order to avoid extension.
3/15
Oregon personal property tax returns All returns that are filed late receive a penalty. The penalty is a percentage of the taxes and is 5 percent, 25 percent, or 50 percent depending on how late the return is filed.

4/15

1040 & 1120

This is the original filing deadline for INDIVIDUAL income tax returns, and C-Corporation income tax returns.  Automatic extensions are available.*

4/15

Oregon CAT Tax ES Due

Beginning in 2020, all businesses with >$750,000 in revenue will be required to register with the Oregon Department of Revenue and begin paying estimated CAT taxes.  
https://www.oregon.gov/DOR/programs/businesses/Pages/corporate-activity-tax.aspx
4/15 IRA & HSA contributions The funding of IRA contributions and the funding of HSA contributions
4/15 Q1 ES Payments due For taxpayers required (or desiring) to make estimated payments, the first payment for next tax year is due.
5/15 990, 990EZ, OR CT-12 This is the original filing deadline for calendar year non-profits.  Automatic 6-month extensions are available and recommended.
6/15 Q2 ES Payments due For taxpayers required (or desiring) to make estimated payments, the second payment for next tax year is due.
7/15
1120, 1120S, 1065 All requested information should be submitted to Fowler & Co. to ensure timely preparation and filing of returns.

9/15

1120,1120S, 1065

This is the extended due date for calendar-year business returns.

9/15
Retirement plan contributions due It is the deadline for employer funding of Employer matching retirement plan contirbutions for 401ks.  SEP/IRA contributions are due.
9/15
Q3 ES Payments due For taxpayers required (or desiring) to make estimated payments, the third payment for next tax year is due.
10/1 401k setup (CY) In order for an employer to contribute to a 401k for the 2021 tax year, the safe-harbor plan must be set up by this date.
10/15
1040, 709 This is the extended due date for individual income tax filing.
11/15 990, OR CT-12 The is the extended filing deadline for 12/31 year-end non-profit returns.
     
     

* Extensions of time to file are NOT extensions of time to pay.  Therefore, to avoid penalties, you should ensure all balances due are paid by the original filing due date of the return.  Also, we recommend all business owners file automatic extensions regardless of whether the returns are filed on time or not.  Please contact us if you would like to learn more about why we recommend this.

 

For a generalized list of filing dates, click HERE