Filing requirements for most small business owners are the same as for others. Your forms are due the same time with some extension possibilities. Corporate returns for calendar year corporations are due March 15, instead of the April 15 deadline for personal returns and partnership returns.

The one exception to this rule is corporations that have filed for a fiscal year that is different than the calendar year. These corporations will need to complete the required year-end forms for employees in January and February. The business owner probably pays herself a salary and will receive a W-2, which would then be used to file personal taxes on a Form 1040.

The corporation must file its tax returns on the fifteenth day of the third month after the fiscal year ends. For example, if a business’s fiscal year is from September 1 to August 31, then Form 1120 would be due on November 15.

We’ve discussed a lot of federal tax forms that need to be filed by the small business owner. We are not including the excise tax forms here because they vary so greatly by type of business; you should consult Publication 510 to determine the forms needed.

Here is a chart of the key forms grouped by business type.

Now that we’ve gotten taxes out of the way, let’s look at how you close the rest of the books for the year.