Tax deadlines
Business Tax Deadlines for Nevada and California
The federal, Nevada and California filing and payment dates most businesses face, month by month, for a business whose tax year follows the calendar.
Last reviewed October 2026.
January
- Jan 31
W-2s to employees and to the Social Security Administration
FederalEmployers
- Jan 31
1099-NEC to contractors and to the IRS; 1099-MISC to recipients
FederalBusinesses paying contractors
- Jan 31
Form 941 (fourth quarter), Form 940 (annual federal unemployment), and Form 945 if needed
FederalEmployers
- Jan 31
Modified Business Tax and unemployment report (fourth quarter)
NevadaNevada employers
- Jan 31
DE 9 and DE 9C (fourth quarter)
CaliforniaCalifornia employers
February
- Feb 28
1099-MISC to the IRS on paper (electronic filing is due March 31)
FederalBusinesses
March
- Mar 15
Form 1065 and Form 1120-S, or an extension (Form 7004)
FederalPartnerships and S corporations
- Mar 15
Form 565, Form 568 and Form 100S
CaliforniaCalifornia partnerships, LLCs and S corporations
- Mar 31
1099-MISC to the IRS, filed electronically
FederalBusinesses
April
- Apr 15
Form 1120, or an extension (Form 7004)
FederalC corporations
- Apr 15
Corporate estimated tax, first installment
FederalC corporations
- Apr 15
Form 100
CaliforniaCalifornia C corporations
- Apr 15
Corporate estimated tax, first installment (30%), or the full minimum franchise tax
CaliforniaCalifornia corporations
- Apr 15
LLC annual tax (Form 3522)
CaliforniaCalifornia LLCs
- Apr 30
Form 941 (first quarter)
FederalEmployers
- Apr 30
Modified Business Tax and unemployment report (first quarter)
NevadaNevada employers
- Apr 30
DE 9 and DE 9C (first quarter)
CaliforniaCalifornia employers
June
- Jun 15
Corporate estimated tax, second installment
FederalC corporations
- Jun 15
Corporate estimated tax, second installment (40%)
CaliforniaCalifornia corporations
- Jun 15
LLC estimated fee (Form 3536)
CaliforniaCalifornia LLCs over the fee threshold
July
- Jul 31
Form 941 (second quarter)
FederalEmployers
- Jul 31
Modified Business Tax and unemployment report (second quarter)
NevadaNevada employers
- Jul 31
DE 9 and DE 9C (second quarter)
CaliforniaCalifornia employers
August
- Aug 14
Commerce Tax return, for the July 1 to June 30 year
NevadaBusinesses with more than $4 million in Nevada gross revenue
September
- Sep 15
Extended Form 1065 and Form 1120-S
FederalPartnerships and S corporations on extension
- Sep 15
Corporate estimated tax, third installment
FederalC corporations
- Sep 15
Extended Form 100S, Form 565 and Form 568
CaliforniaCalifornia filers on extension
- Sep 15
Corporate estimated tax, third installment (0%, no payment due)
CaliforniaCalifornia corporations
October
- Oct 15
Extended Form 1120
FederalC corporations on extension
- Oct 31
Form 941 (third quarter)
FederalEmployers
- Oct 31
Modified Business Tax and unemployment report (third quarter)
NevadaNevada employers
- Oct 31
DE 9 and DE 9C (third quarter)
CaliforniaCalifornia employers
November
- Nov 15
Extended Form 100 (seven-month extension)
CaliforniaCalifornia C corporations
December
- Dec 15
Corporate estimated tax, fourth installment
FederalC corporations
- Dec 15
Corporate estimated tax, fourth installment (30%)
CaliforniaCalifornia corporations
No Fixed Date
Payroll tax deposits
FederalMonthly depositors by the 15th of the following month; semiweekly depositors within days of each payday. California deposits follow the same schedule for most employers.
Annual list and state business license renewal (Secretary of State)
NevadaEvery Nevada entity, by the last day of the month it was formed, each year.
Sales and use tax
NevadaBusinesses selling taxable goods, monthly or quarterly by the last day of the following month, depending on the assigned schedule.
Statement of Information (Secretary of State)
CaliforniaCorporations every year and LLCs every two years, by the end of the anniversary month of registration.
DE 542, report of independent contractors
CaliforniaWithin 20 days of paying a contractor $600 or more in a year, or signing a contract for that much.
This calendar is general information, not advice for your business. Which dates apply depends on how your business is set up and where it operates.
For tax changes as they happen, see Tax Updates.