In general, the following dates apply.  Please note that there can be exceptions to these dates.  As an example, the filing date for Virginia individual returns is May 1.  However if a person is traveling outside of the United States on that date, or lives outside of the United States, the filing date is July 1.  Extension dates, partial payments, NEXIS and other issues complicate the tax picture.  Please consult our tax advisors about your particular individual or business situation.		Maximize Your Success and Profitability.
FORM DATE Individual Federal Tax Return 1040 April 17 Extended Individual Tax Return October 15 Individual Estimated Federal Taxes April 15 June 15 September 15 January 15 Virginia Individual State Return May 1 Individual State Estimated Taxes April 15 June 15 September 15 January 15 W-2, 1099 January 31 Corporate Tax Return 1120 March 15 Small Corporate Tax Return 1120S March 15 Partnership Tax Return 1065 April 15 Corporate Estimated Tax Payments calendar year March 15 June 15 September 15 December 15 Virginia Withholding monthly VA5 The 20th of the following month Virginia Withholding quarterly VA5 April 30 July 31 October 31 January 31 Virginia Withholding semi-weekly VA15 3 days after payroll check date Virginia Sales & Use tax monthly ST-9 The 20th of the following month Virginia Sales & Use tax quarterly ST-9 April 20 July 20 October 20 January 20 Federal withholding monthly 941 15th of the following month Federal withholding quarterly 941 April 30 July 31 October 31 January 31 Federal withholding semi-weekly Paycheck dates on Sat., Sun., Mon., Tue. Following Fri. Federal withholding semi-weekly Paycheck dates on Wed., Thur., Fri. Following Wed. DC Sales Tax monthly 20th of the following month DC Sales Tax quarterly April 20 July 20 October 20 January 20 Maryland Sales Tax monthly  15th of following month Maryland Sales Tax quarterly April 15 July 15 October 15 January 15 Maryland withholding monthly MW508 15th of following month Maryland withholding quarterly MW508 April 15 July 15 October 15 January 15