April HR and payroll tax deadlines every employer must know

Executive overview

Missing payroll and employer tax deadlines in April triggers penalties and compliance failures. Three separate filing dates fall in April, each covering different obligations.

Small payroll teams must track three distinct April deadlines: tax day, health coverage penalties, and quarterly employer filings.

April 15th deadlines

• Tax day for individuals and sole proprietors filing on form 1040; single-member LLCs also report here
• C corporations file form 1120 by April 15th
• Form 7004 grants an automatic six-month extension to October 15th — but does not extend the payment deadline
• HR teams must confirm all W-2s and 1099s were correctly reported before this date
• Form 8928 is due if a group health plan failed to provide required coverage — e.g. improper COBRA continuation or non-compliant HSA contributions

April 30th quarterly employer filings

• Form 720 reports excise taxes on specific goods or services (gasoline, tobacco, alcohol, indoor tanning)
• Form 941 is the quarterly payroll tax return — reports federal income tax, Social Security, and Medicare withheld from wages
• Both forms cover Q1 (January–March) and are due the last day of the following month
• Businesses with less than $1,000 in annual payroll taxes may file form 944 annually instead of quarterly form 941