New Jersey Business Tax Deadlines: A Complete Calendar for Small Business Owners

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Missing a tax deadline as a small business owner in New Jersey does not just mean a penalty. It can trigger interest charges, affect your standing with the IRS or the NJ Division of Taxation, and create cascading problems for your shareholders, partners, or employees. Staying ahead of deadlines is not just about compliance — it is about protecting your business.

Tsamutalis & Company has been helping Bergen County and Northern NJ small businesses stay on top of their obligations since 1992. Below is a comprehensive tax deadline calendar for NJ small business owners, organized by month.

January

  • January 15 — Q4 estimated tax payment due (Federal and NJ) for sole proprietors, self-employed individuals, and S-Corp shareholders
  • January 31 — W-2s must be issued to all employees and filed with the Social Security Administration
  • January 31 — 1099-NEC due to contractors and filed with the IRS for businesses that paid contractors over the reporting threshold
  • January 31 — NJ-927 Quarterly Payroll Tax Return (Q4) due for NJ employers

February

  • February 28 — Paper 1099s filed with the IRS (electronic filers have until March 31)
  • February 28 — NJ-W3 Annual Reconciliation of Wages due for all NJ employers

March

  • March 15 — S-Corporation federal return (Form 1120-S) due, or extension filed
  • March 15 — Partnership federal return (Form 1065) due, or extension filed
  • March 15 — NJ S-Corp return (CBT-100S) due, or extension filed
  • March 15 — K-1s must be issued to all S-Corp shareholders and partners
  • March 31 — Electronic 1099s filed with the IRS

March 15 is the most commonly missed major deadline for small business owners. S-Corp and partnership returns are due before individual returns — and if K-1s are late, your shareholders and partners cannot file their own returns on time.

April

  • April 15 — Individual federal return (Form 1040) due, or extension filed
  • April 15 — NJ individual return (NJ-1040) due, or extension filed
  • April 15 — C-Corp federal return (Form 1120) due, or extension filed
  • April 15 — Q1 estimated tax payment due (Federal and NJ)
  • April 15 — Prior-year IRA contribution deadline
  • April 30 — NJ-927 Payroll Tax Return (Q1) due

An important reminder: an extension to file is not an extension to pay. If you owe taxes, payment is still due by April 15 to avoid late payment penalties and interest.

June

  • June 15 — Q2 estimated tax payment due (Federal and NJ)
  • June 30 — NJ-927 Payroll Tax Return (Q2) due

August

  • August 15 — Extended S-Corp returns (Form 1120-S) due — no further extensions available
  • August 15 — Extended Partnership returns (Form 1065) due — no further extensions available
  • August 15 — Extended NJ CBT-100S due

September

  • September 15 — Q3 estimated tax payment due (Federal and NJ)
  • September 15 — Extended C-Corp return (Form 1120) due
  • September 30 — NJ-927 Payroll Tax Return (Q3) due

October

  • October 15 — Extended individual federal return (Form 1040) due — this is the absolute final deadline, no further extensions
  • October 15 — Extended NJ-1040 due
  • October 15 — SEP-IRA contribution deadline for self-employed individuals with extended returns

December

  • December 31 — Solo 401(k) plans must be established to allow current-year contributions
  • December 31 — Section 179 equipment must be placed in service to qualify for current-year deduction
  • December 31 — Charitable contributions must be made for current-year deductibility
  • December 31 — S-Corp owner salary must be finalized and paid
  • December 31 — Tax year closes — no further current-year planning strategies are available

Key NJ-Specific Reminders

  • New Jersey generally mirrors federal deadlines, but confirm NJ Division of Taxation dates annually — some NJ-specific forms have their own schedules
  • When a deadline falls on a weekend or federal holiday, it shifts to the next business day
  • NJ employers have ongoing payroll tax obligations throughout the year in addition to the quarterly returns listed above
  • S-Corporations in NJ are subject to the Corporate Business Tax minimum fee even in years with no taxable income

Work With a Bergen County CPA to Stay Ahead of Every Deadline

Managing business tax deadlines across federal and NJ requirements is a year-round job. Tsamutalis & Company works with small business owners in Bergen County and throughout Northern NJ to ensure every deadline is met, every obligation is fulfilled, and every planning opportunity is captured before the window closes.

Want a CPA who keeps you ahead of every deadline — not just at tax time? Contact Tsamutalis & Company in Upper Saddle River, NJ today.

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. Consult a qualified tax professional for guidance specific to your situation.