Stop Discovering Deadlines After They’ve Passed
Every federal filing a medical practice owes — payroll, contractor reporting, estimated taxes, and the deadlines attached to each.
A missed 941 deadline doesn’t wait quietly. Between payroll tax filings, contractor reporting, and estimated payments, a medical practice carries more moving deadlines than almost any other small business, and penalties compound the longer something goes unfiled. This covers six areas: federal tax filings, payroll tax requirements, contractor reporting, estimated tax responsibilities, state and local compliance, and the records to keep on file.
1 Federal Tax Filings to Track
2 Payroll Tax Requirements
3 Contractor Reporting Obligations
4 Estimated Tax Responsibilities
5 State & Local Compliance
6 Records to Maintain
Built for physicians and surgeons, medical group practices, dental practices, specialty clinics, and healthcare practice owners of any structure.
Questions we get a lot
It depends on entity type: Schedule C for sole proprietors, Form 1120-S for S corporations, or Form 1065 for partnerships, plus Form 941 quarterly for payroll, Form 940 annually for FUTA, and Form 1099-NEC for qualifying contractors.
Form 941 is due April 30, July 31, November 2, and February 1, 2027 (the usual October 31 and January 31 dates both shift because they land on a weekend this cycle). W-2s and 1099-NECs are due to recipients by February 1, 2027 for the same reason.
$2,000, up from the longstanding $600 threshold, under the One Big Beautiful Bill Act. This applies to payments made in 2026, filed by February 1, 2027.
Penalties and interest that accrue from the original due date, not from when the practice notices the miss. Payroll tax deadlines in particular tend to compound quickly, since penalties apply per form and per month late.
One missed filing rarely stays a small problem.
If you want a second set of eyes on your filing calendar, we can go through it with you.
Disclaimer: This checklist is for informational purposes only and does not constitute legal, tax, or financial advice. While we make every effort to keep the content accurate and up to date, federal and state laws and regulations can change without notice. Decisions based on this information should be made in consultation with a licensed CPA or attorney familiar with your specific situation. Leichter Accounting Services is not liable for any errors or omissions, or for any actions taken based on the contents of this checklist.