Return and Payment Due Dates

Tax Type Form Due
Commercial Activity Tax
CAT 12 - Annual
Due May 10
CAT Q - Quarterly
Due May 10 – 1st quarter
Due August 10 – 2nd quarter
Due November 10 – 3rd quarter
Due February 10 – 4th quarter
Financial Institutions Tax FIT ES 1st Est. Payment: 1/31
2nd Est. Payment: 3/31
3rd Est. Payment: 5/31
FIT10 - Annual Due 10/15
Individual Income

IT 1040 - Annual

2015: 4/18/16
2016: 4/17/17

IT 1040ES
SD 100ES

Quarterly

1st Est. Payment 2016: 4/18/16
2nd Est. Payment 2016: 6/15/16
3rd Est. Payment 2016: 9/15/16
4th Est. Payment 2016: 1/17/17

Employer Withholding IT 501
SD 101

Quarterly
Last day of the following month
IT 501
SD 101

Monthly
15th day of the following month
IT 501
Partial Week
See Attachment
IT 941
SD 141

Annually
Jan 31
IT 3
Annually
Feb 28
Sales UST Monthly
UST Semi- Annual

23rd day of the following month
Jan1-Jun 30 is due July 23
Jul1-Dec 31 is due Jan 23

UUT 1 Monthly
UUT 1 Quarterly
23rd day of the following month
23rd day of the following month following the close of the reporting period

Note: All dates above are the date due unless it falls on a weekend or holiday. If so, the due date is the next business day. For example: January 2013 Sales Tax, which is normally due on February 23rd is due February 25th, 2013 since the 23rd falls on Saturday.