Deadlines depend on your filing frequency:

Annual Filers

• Return due: 3 months after fiscal year-end
• Payment due:
  • Individuals / sole proprietors: April 30, 2026
  • Corporations: 3 months after year-end

Quarterly Filers

• Return & payment due 1 month after quarter-end

Monthly Filers

• Return & payment due 1 month after reporting period