Return Due Date Schedule

Last Updated: July 29, 2020

Click here for a printable version of the Return Due Date Schedule Matrix.

Income Tax

Sub-Type

Due Date

Emergency Provisions in Place

Individual Income Tax Partners & Partnerships Corporate Income Tax

Income Tax on Estates & Trusts

Calendar Year: April 15. 39-22-608(2)

None as of 7/29/2020.

Fiscal or Short Year: The 15th day of the 4th month following the close of the tax year. 39-22-608(2).

None as of 7/29/2020.





 

Wage Withholding

Quarterly (annual tax < $7k): Last day of the month following the quarter.

Rule 39-22-604(7).

None as of 7/29/2020.

Monthly (annual tax $7k - $50k): 15th day of the following month. Rule 39- 22-604(7).

Weekly (annual tax > $50k): Taxes accumulated as of any Friday are due on third business day thereafter. Rule 39-22-604(7).

Gaming Withholding

Follows same schedule as wage withholding. Rule 39-22-604(17).

None as of 7/29/2020.

Real Property Sale Withholding

Within 30 days of closing.

None as of 7/29/2020.

Annual Withholding Reconciliation and W-2 Filing with Department

January 31. 39-22-604(6)(a); I.R.C. § 6071.

None as of 7/29/2020.

Wage Withholding Statement (W-2) Issuance to Employees

January 31. 39-22-604(6)(a); I.R.C. § 6051.

None as of 7/29/2020.




 

Individual Estimated Payment

April 15, June 15, September 15, and January 15. 39-22-605(5)(b). If the taxpayer files a return and pays the tax due by January 31, there is no addition to tax for the late remittance of the fourth payment. 39-22-605(9).

None as of 7/29/2020.

Farmers and Fisherman: January 15, unless the taxpayer files a return and pays the tax due by March 1. 39-22- 609(10).



 

Corporate Estimated Payment

Calendar Year: April 15, June 15,

September 15, and December 15. 39-22-606(4)(a).

None as of 7/29/2020.

Fiscal Year: 15th day of the fourth, sixth, ninth, and twelfth months of the fiscal year. 39-22-606(8)(a); Rule 39- 22-606(3)(a).

Severance Tax

 

Sub-Type  Due Date  Emergency Provisions in Place

Metallic Metals Severance

The 15th day of the 4th month following the close of the tax year (April 15 for calendar year taxpayers). 39-29-112(1). A taxpayer's taxable year for severance tax is the same as the taxpayer's taxable year for income tax. 39-29-112(5).

None as of 7/29/2020.

Oil & Gas Severance

Coal Severance

Molybdenum Ore Severance

April 15, July 15, October 15, and

January 15. 39-29-104(1).

None as of 7/29/2020.

Oil & Gas Withholding

Payment: 1st day of the third month following the month of withholding (e.g., January withholding is remitted April 1). 39-29-112(2).

None as of 7/29/2020.

Statements to Interest Owners: March 1 with copies to the Department by April 15.

None as of 7/29/2020.

Corporate Estimated Payments

The 15th of each month. 39-22-606 (4)(b)(II); 39-29-112(2).

None as of 7/29/2020.

Sales Tax

Sub-Type  Due Date  Emergency Provisions in Place

State & Local Sales Tax

Annual (average monthly tax < $15): January 20. Rule 39-26-109(2).

None as of 7/29/2020.

Quarterly (average monthly tax $15 -

$300): April 20, July 20, October 20,

and January 20. Rule 39-26-109(2).

Monthly (average monthly tax >

$300): The 20th of each month. 39- 26-105(1)(b).

Retailer's Use Tax

See state and local sales tax, above.

None as of 7/29/2020.

Consumer's Use Tax

The earlier of 20th day of the month following the month where $300 in use tax has accumulated, or January 20th of the following year. 39-26-204 (1)(a).

None as of 7/29/2020.

County Lodging Tax

See state and local sales tax, above.

None as of 7/29/2020.

Local Marketing District Tax

See state and local sales tax, above.

None as of 7/29/2020.

Aviation Fuel Sales Tax

The 20th of each month. Sales taxes on aviation fuel are reported separately from other sales but in the same manner as the state sales tax. 39-26-715(1)(b).

None as of 7/29/2020.

 

Fuel Tax, Excise Tax, Surcharges & Fees

Tax or Fee Type

Sub-Type

Due Date

Emergency Provisions in Place

Prepaid Wireless e911 & TRS Surcharges

See state and local sales tax, above.

None as of 7/29/2020.

Passenger Mile Tax

Quarterly on the last day of the month following the quarter.

None as of 7/29/2020.

Vehicle Daily Rental Fee

20th of each month. 43-4-804(1)(b) (III).

None as of 7/29/2020.

Gasoline & Special Fuel Tax

Fuel Tax

26th of each month. 39-27-105(1).

None as of 7/29/2020.

International Fuel Tax Agreement

Quarterly on the last day of the month following the quarter.

None as of 7/29/2020.

Environmental Response Surcharge/LPG & NG Inspection Fee

26th of each month. (These surcharges are administered in the same manner as the fuel tax.) 8-20206.5(2).

None as of 5/26/2020.

Public Utility Administration Fee

May 15th of each year. 40-2-111.

None as of 7/29/2020.

Cigarette Tax

10th of each month. 39-28-104(1).

None as of 7/29/2020.

Tobacco Products Tax

Quarterly on the 20th of the month following the reporting period. 3928.5-106(2).

None as of 7/29/2020.

Marijuana Tax

Retail Marijuana Sales Tax

20th of each month. (Retail marijuana sales tax is administered in the same manner as the state sales tax.) 3928.8-201.

None as of 7/29/2020.

Retail Marijuana Excise Tax

20th of each month. 39-28.8-304(2). (Retail marijuana excise tax is administered in the same manner as the state sales tax. 39-28.8-301.)

None as of 7/29/2020.

Liquor Excise Tax and Surcharges

Liquor Excise Taxes and Surcharges

20th of each month. 44-3-503(3).

None as of 7/29/2020.

Excise Tax for Winery Direct-Shipper Permittees

20th of each month. 44-3-503(3).

None as of 7/29/2020.

Property Tax

The state is working to help County Treasurers to assist people with property tax payment deadlines. Please contact your County Treasurer for further information.