Yearly tax deadlines

See when W-2s, 1099-NECs, Delaware’s franchise tax and corporate income tax returns are due each year, and where each rule is explained

Year-end tax forms, Delaware’s franchise tax and corporate income tax returns each have a yearly deadline, listed here in date order. Each guide linked in the table explains its rule.

This page explains general rules, not legal or tax advice for your company. Rules change, and they depend on where your company is registered and where your people work. Before you act, check with your own lawyer, accountant or tax advisor.

Date	What’s due	Explained in
January 31	An employer gives each employee their W-2 for the previous year	The IRS’s Employment tax due dates
January 31	A business files each 1099-NEC with the IRS and gives the payee their copy, for the previous year’s payments	Who needs a 1099 or W-9
March 1	Each Delaware corporation files its annual franchise tax report and pays its franchise tax for the previous year	File your Delaware franchise tax
The 15th day of the 4th month after the tax year ends: April 15 for a calendar-year corporation	A US corporation that isn’t tax-exempt files Form 1120, unless it files a special return such as Form 1120-S, and pays any tax it owes	Corporate income tax
Form 1120’s due date	A corporation can request an automatic extension of time to file Form 1120 with Form 7004, which doesn’t extend the time to pay	Corporate income tax
The 15th day of the 4th month after the tax year ends	In California, a C corporation files Form 100 and pays the tax it owes	Corporate income tax
October 15	A calendar-year corporation that requested the automatic 6-month extension with Form 7004 on time files Form 1120	Corporate income tax

When a due date falls on a Saturday, Sunday or legal holiday, a Form 1099-NEC is due the next business day, and a corporation can file Form 1120 on the next business day. For W-2s, the IRS’s General Instructions for Forms W-2 and W-3 give each year’s exact date.

A corporation whose tax year ends June 30 and began before January 1, 2026 files Form 1120 by the 15th day of the 3rd month after it ends. A short tax year that ends in June counts as ending June 30.