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 |
| 21st | 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 |
| 21st | 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.