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Tax Calendar


January
15th Individual Estimated Tax 4th Quarter
20th GRT Due for previous month
31st Employers Quarterly W/H Tax Return (W-1) for 4th Quarter
31st SWICA for 4th Quarter
31st W2GU for Employers to DRT
31st W2GU to Employees
31st 1099 w/ Non Employee Comp.
February
20th GRT Due for previous month
20th 1st Installment Due Real Property Tax
28th 1099 without Employees Comp.
March
15th Partnership Returns Due (calendar year only)
15th Schedule K-1 to Partners
20th GRT Due for previous month
April
15th Individual Estimated Tax 1st Quarter
15th Individual Returns/Extensions
15th Corporate Return Due (calendar year only)
20th GRT Due for previous month
20th 2nd Installment Due Real Property Tax
30th Employers Quarterly W/H Tax Return (W-1) for 1st Quarter
30th SWICA for 1st Quarter
May
15th GRT Non-profit Annual Financial Statement Due
15th 990 Return of Organization Exempt from Income Tax due (calendar year only)
20th GRT Due for previous month
June
15th Individual Return Off-Island
20th GRT Due for previous month
July
15th Individual Estimated Tax 2nd Quarter
15th Tape Due to IRS of Filers
20th GRT Due for previous month
31st Employers Quarterly W/H Tax Return (W-1) for 2nd Quarter
31st SWICA for 2nd Quarter
August
20th GRT Due for previous month
September
20th GRT Due for previous month
October
15th Individual Estimated Tax 3rd Quarter
20th GRT Due for previous month
31st Employers Quarterly W/H Tax Return (W-1) for 3rd Quarter
31st SWICA for 3rd Quarter
November
20th GRT Due for previous month
December
20th GRT Due for previous month
Notes:
  • If a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday.
  • If a payment is mailed, the date of the U.S. postmark is considered the date of payment.
  • Emancipation Day, a legal holiday for the municipality of Washington D.C. & technically for Guam, is celebrated every April 16th of each year.
  • For All fiscal year entities refer to instructions.