> ## Documentation Index
> Fetch the complete documentation index at: https://docs.pluvel.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Quarterly filings

> Stay on top of quarterly tax obligations.

It's April 30. Form 941 was due yesterday. You forgot because you were busy running the business. Now there's a 5% penalty on what you owe — and it compounds monthly.

Quarterly deadlines are easy to miss when you're not looking for them. The IRS has four 941 deadlines per year. States have their own. Sales tax might be monthly or quarterly depending on your volume. Estimated taxes have different dates entirely. Pluvel tracks all of these and reminds you before they're due.

## Quarterly payroll taxes

If you have employees, you file payroll taxes quarterly.

### Federal Form 941

Reports wages, tips, and employment taxes.

| Quarter | Period  | Due date   |
| ------- | ------- | ---------- |
| Q1      | Jan-Mar | April 30   |
| Q2      | Apr-Jun | July 31    |
| Q3      | Jul-Sep | October 31 |
| Q4      | Oct-Dec | January 31 |

**What's reported:**

* Wages paid
* Federal income tax withheld
* Social Security and Medicare taxes
* Deposits made

**Pluvel handles this:** We file Form 941 automatically based on your payroll data.

### State payroll taxes

Most states with income tax require quarterly filings:

* State income tax withheld
* State unemployment (SUTA)

Deadlines and forms vary by state. Pluvel files these for all states where you have employees.

## Estimated income taxes

If your business is a pass-through entity (LLC, S-Corp, partnership), you may need to pay estimated taxes quarterly.

### Federal estimated taxes

| Quarter | Period  | Due date     |
| ------- | ------- | ------------ |
| Q1      | Jan-Mar | April 15     |
| Q2      | Apr-May | June 15      |
| Q3      | Jun-Aug | September 15 |
| Q4      | Sep-Dec | January 15   |

**Who pays:**

* Sole proprietors
* Partners in partnerships
* S-Corp shareholders
* Anyone expecting to owe \$1,000+ in taxes

**How to calculate:**

1. Estimate annual tax liability
2. Divide by 4
3. Pay with Form 1040-ES

<Info>
  Pluvel doesn't calculate or pay personal estimated taxes, but your financial reports help you or your accountant estimate what you'll owe.
</Info>

### State estimated taxes

Many states also require quarterly estimated tax payments. Check with your state tax agency.

## Sales tax filings

If you collect sales tax, filing frequency depends on your volume:

| Volume | Frequency | Typical deadline        |
| ------ | --------- | ----------------------- |
| High   | Monthly   | 20th of following month |
| Medium | Quarterly | 20th after quarter end  |
| Low    | Annual    | January 20              |

With TaxCloud integration, sales tax filing is automated.

## Managing quarterly deadlines

### Compliance calendar

View all upcoming deadlines:

1. Go to **Compliance** in the sidebar
2. See calendar or list view
3. Click any item for details

### Automatic reminders

Pluvel sends reminders:

* 30 days before due date
* 14 days before
* 7 days before
* Day of (if not completed)

Configure in **Settings → Notifications**.

## Avoiding penalties

| Issue              | Penalty                                  |
| ------------------ | ---------------------------------------- |
| Late 941 filing    | 5% per month, up to 25%                  |
| Late 941 deposit   | 2-15% depending on lateness              |
| Late estimated tax | Interest + possible underpayment penalty |
| Late sales tax     | Varies by state (often 5-25%)            |

**Best practices:**

* Use autopay when available
* File even if you can't pay (lower penalties)
* Keep cash reserved for tax payments

## Quarterly checklist

Each quarter, ensure:

* [ ] Payroll is up to date
* [ ] Bank accounts are reconciled
* [ ] 941 is filed (Pluvel does this automatically)
* [ ] State payroll returns filed
* [ ] Sales tax returns filed (if applicable)
* [ ] Estimated tax payments made (personal)

## What's next

<CardGroup cols={2}>
  <Card title="Payroll taxes" icon="landmark" href="/guides/payroll/payroll-taxes">
    Understand payroll tax requirements.
  </Card>

  <Card title="Export for accountant" icon="file-export" href="/guides/taxes/export-accountant">
    Get your data ready for your accountant.
  </Card>
</CardGroup>