Here are some of the key 2024 Q4 tax deadlines for businesses and other employers. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you.

Note: Certain tax-filing and tax-payment deadlines may be postponed for taxpayers who reside in or have a business in a federally declared disaster area.

Tuesday, October 1

  • The last day you can initially set up a SIMPLE IRA plan, provided you (or any predecessor employer) didn’t previously maintain a SIMPLE IRA plan. If you’re a new employer that comes into existence after October 1 of the year, you can establish a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence.

Tuesday, October 15

  • If a calendar-year C corporation that filed an automatic six-month extension:
    • File a 2023 income tax return (Form 1120) and pay any tax, interest and penalties due.
    • Make contributions for 2023 to certain employer-sponsored retirement plans.

Thursday, October 31

  • Report income tax withholding and FICA taxes for third quarter 2024 (Form 941) and pay any tax due. (See exception below under “November 12.”)

Tuesday, November 12

  • Report income tax withholding and FICA taxes for third quarter 2024 (Form 941), if you deposited on time (and in full) all the associated taxes due.

Monday, December 16

  • If a calendar-year C corporation, pay the fourth installment of 2024 estimated income taxes.

Contact us if you’d like more information about 2024 Q4 tax deadlines for businesses and to ensure you’re meeting all applicable deadlines.