DELANEY & CO. CPA
Tax Resources, Deadlines and Official Links
General reference for our clients: the filing deadlines that recur every year, what to gather before an appointment, how long to keep records, and direct links to the IRS and Ohio systems people ask us about most. None of this replaces advice on your own situation — call 740-653-7301 for that.
Deadlines that come around every year
When a date falls on a weekend or a legal holiday, it moves to the next business day. Confirm the current year's dates with us or on IRS.gov before relying on them.
- January 15. Fourth-quarter estimated tax payment for the prior year.
- January 31. W-2s to employees and 1099-NEC forms to contractors, and the corresponding filings.
- March 15. Partnership (1065) and S corporation (1120S) returns, or extension requests.
- April 15. Individual returns (1040), C corporation returns for calendar-year filers, and the first estimated payment of the current year. An extension gives you until October to file — not to pay.
- June 15. Second-quarter estimated tax payment.
- September 15. Third-quarter estimated payment, and extended partnership and S corporation returns.
- October 15. Extended individual returns.
- Quarterly. Payroll tax filings and deposits on the schedule your business is assigned. Our payroll division handles these for clients.
Before your appointment
The single biggest factor in finishing in one visit is arriving with your documents together. We keep a full checklist on the personal tax preparation page — identification, income records, deduction records, health coverage forms, estimated payments already made, business or rental activity, last year's return, and your banking information for direct deposit.
If something is missing, come anyway. It is usually faster to identify the gap together than to wait until everything is perfect.
How long to keep records
The IRS generally has three years to examine a return, so three years is the usual minimum. Keep six years if income was substantially understated, seven for a bad-debt or worthless-securities claim, and keep records indefinitely for any year in which no return was filed. Property and investment records should be kept until three years after you dispose of the asset, because they establish your basis.
Official links
These go directly to the IRS, the State of Ohio and the municipal tax agencies. We link them here so clients are not searching and landing on look-alike sites.
- IRS Where's My Refund. Federal refund status. Most refunds are issued within 21 days of a return being accepted.
- IRS Payments. Pay a balance due directly from a bank account, by card, or set up a payment plan.
- IRS Get Transcript. Prior-year return and wage transcripts — useful when records are missing.
- Ohio Department of Taxation. Ohio returns, refund status and notices.
- RITA and CCA. The two agencies that administer municipal income tax for many Ohio cities and villages.
- Social Security my Social Security. Earnings record, benefit statements and replacement SSA-1099s.
Protecting yourself
The IRS does not initiate contact by email, text message or social media to request personal or financial information, and it does not demand payment by gift card or wire transfer. A real notice arrives by mail. If you get one, send it to us before you respond to it.
Do not email Social Security numbers, bank details or copies of returns. Use our secure client portal instead — an ordinary email account is not a safe place for those documents.
DeLaney & Co. CPA
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