What are the due dates?
The annual return form FR is due by April 15th each year. The first quarter is always due with the final return form by April 15th. We do not bill separately for the first quarter estimated tax, this is incorporated into our final return form. The second quarter ends June 30th and is due by July 31st. The third quarter ends September 30th and is due by October 31st. The fourth quarter ends December 31st and is due by January 31st. Bills are sent as a convenience for the remaining three quarters with the amounts and due dates indicated.
