Tax Rates

Personal Tax Rates

Rates and instructions are provided via PDF in the following link.

Tax Calculation
To aid in determining how much you should withhold, the IRS has created a withholding calculator. This calculator, while not exact, will help you in estimating your withholding amount. Please pay heed to the cautions, and notices on the web pages, as those notices could determine the ability or lack of ability of this calculator to help in determining how much you should withhold. For more detailed estimates, you should schedule an appointment with your CPA.

Due Dates


Initial filing date April 15

Extended filing date  October 15


Initial filing date March 15th

Extended filing date September 15th

Sub-S Corporations

Initial filing date March 15

Extended filing date September 15


Initial filing date the 15th day of the third month following the year-end date.

Six months after the 15th day of the third month following the year-end date.

Not For Profit Organizations

The return due dates for a Not for Profit organization depends on the fiscal (not calendar-unless the fiscal and calendar year-end are the same) year-end. There was a change for the 2017 tax year. Previously there were two three month extensions, now there is only one six month extension.

Ending date of tax yearInitial return due dateExtended due date
December 31May 15November 15
November 30April 15October 15
October 31March 15September 15
September 30February 15August 15
August 31January 15July 15
July 31December 15June 15
June 30November 15May 15
May 31October 15April 15
April 30September 15March 15
March 31August 15February 15
February 28/29July 15January 15
January 31June 15December 15

Other Business Related Due Dates

Employment Tax Due Dates

By January 31

Form 940, Employers Annual Federal Unemployment Tax Return (FUTA)

Form 943, Employers Annual Federal Tax Return for Agricultural Employees

Form 944, Employers Annual Federal Tax Return-IF the IRS notified you in writing to file Form 944

Form W-2, Wage and Tax Statements with Form W-3

By February 28

All Forms 1099 with Form 1096

Quarterly (April 30, July 31, October 31, January 31)

Forms 941, Employers QUARTERLY Federal Tax return.

Deposits of the federal taxes withheld from employees as well as the social security and medicare taxes withheld/paid for by employees are deposited based on a schedule that is determined by the total tax liability that you have reported. It can vary from bi-weekly, to monthly. Consult your payroll tax professional for more guidance in this area.

We also have provided a comprehensive list of items in our Form Retention page.
We have added some useful links on our Important Links page.