This is general information, not tax advice. The IRS, the Florida Department of Revenue, the Orange County Property Appraiser and the City of Winter Park decide what a business owes, and their pages are linked at the bottom. For help with the returns themselves, our page on tax preparation in Winter Park explains how we work with businesses in the city.
The list runs in calendar order and assumes a calendar tax year. A fiscal-year business shifts the federal return dates to match its own year end.
1. January 31: W-2s and 1099-NEC forms
The IRS instructions for Form 1099-NEC say to file it "on or before January 31," and when a date falls on a Saturday, Sunday or legal holiday the due date moves to the next business day. For 2026 wages, the IRS gives February 1, 2027 as the date to file W-2s and the W-3 with the Social Security Administration. January 31, 2027 is a Sunday.
The bookkeeping side starts months earlier. A W-9 from every contractor, collected before their final invoice gets paid, is what makes January a filing job instead of a search through old emails.
2. The last day of the month after each quarter: Form 941 and the Florida RT-6
An employer files two quarterly payroll reports on the same four dates. Federal Form 941 is due April 30, July 31, October 31 and January 31, per the IRS instructions. Florida's Employer's Quarterly Report, Form RT-6, runs on the identical schedule for reemployment tax, and the Department of Revenue says the report is due even if you had no employees or wages to report that quarter. The July through September reports are the next ones up, due October 31.
3. March 15: partnership and S corporation returns
Form 1065 for a partnership and Form 1120-S for an S corporation are both due on the 15th day of the 3rd month after the tax year ends, which is March 15 for a calendar year. The Schedule K-1s that go to each partner or shareholder share that date.
4. April 1: the tangible personal property return
Winter Park is in Orange County, so this one goes to the Orange County Property Appraiser on Form DR-405. The Florida Department of Revenue says anyone who owns tangible personal property on January 1 and has a proprietorship, partnership or corporation, or works as a self-employed agent or contractor, must file by April 1 each year. Business furniture, fixtures and equipment count, and the Department lists property that is no longer usable as something you still report. Inventory is excluded.
Then the waiver. If the property is assessed at $25,000 or less and you file an initial return, later years can be waived for as long as the value stays at or under $25,000. The first return still has to be filed to get there.
5. April 15: individual and C corporation returns, plus the first estimated payment
Form 1040 is due on the 15th day of the 4th month after the tax year, and so is Form 1120 for a C corporation, which puts both on April 15 for calendar-year filers.
April 15 is also the first of four estimated tax payments. The IRS schedule is April 15, June 15, September 15 and January 15 of the following year.
6. Every reporting period: Florida sales and use tax, late after the 20th
The Department of Revenue says sales and use tax returns and payments "are due on the 1st and late after the 20th day of the month following each reporting period." A monthly filer's January return is due February 1 and late after February 20. File every period even when no tax is due, which the Department spells out on its own page.
7. September 30: the City of Winter Park business certificate and the Orange County receipt
The City of Winter Park says its business certificates expire each year on September 30, regardless of when you apply, and a penalty is assessed for late renewal. The city also points out that Orange County requires its own business tax receipt on top of the city certificate. Florida law sets the county cycle: receipts go on sale July 1, are due on or before September 30 and expire September 30 of the next year, moving to the next working day when September 30 falls on a weekend or holiday.
How we keep these dates in the books
We handle Florida payroll taxes, federal payroll filings and the year-end W-2s and 1099s through QuickBooks Payroll, and we prepare returns for small businesses, partnerships, S corporations, LLCs and individuals. Our payroll services page covers the quarterly side, and the bookkeeping in Winter Park page covers the monthly work for businesses in the city. To talk it through, call or text (603) 759-8547.
Sources, read October 24, 2026: IRS Instructions for Forms 1099-MISC and 1099-NEC; IRS General Instructions for Forms W-2 and W-3; IRS Instructions for Form 941; IRS Publication 509 (2026), Tax Calendars; IRS estimated tax FAQ; Florida Department of Revenue, Reemployment Tax, Sales and Use Tax and Tangible Personal Property; City of Winter Park, Business Certificate; Florida Statutes 205.053.