Tax Deadlines
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- Tuesday 01/03/2023Payment of deferred employer share of social security tax or railroad retirement tax equivalent from 2020. See the instructions for your employment tax return for more information, including how to pay the deferred amount.
- Thursday 01/05/2023
- Friday 01/06/2023
- Tuesday 01/10/2023
- Wednesday 01/11/2023
- Friday 01/13/2023
- Tuesday 01/17/2023
- Thursday 01/19/2023
- Friday 01/20/2023
- Wednesday 01/25/2023
- Friday 01/27/2023
- Tuesday 01/31/2023
- Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 17th (see Form 1040-ES)
- File Form 720 for the fourth quarter of 2022.
- Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2022. Employers: Furnish Form W-2 to employees who worked for you in 2022 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2022.
- File Form 1099-NEC for nonemployee compensation paid in 2022, see instructions.
- File Form 730 and pay the tax on wagers accepted during Dec 2022.
- File Form 2290 and pay the tax for vehicles first used in Dec 2022.
- Deposit any FUTA tax owed through Dec 2022.
- File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
- Wednesday 02/01/2023
- Friday 02/03/2023
- Wednesday 02/08/2023
- Friday 02/10/2023
- Wednesday 02/15/2023
- File a new Form W-4 if you claimed exemption from income tax withholding in 2022.|
- Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
- Deposit payroll tax for Jan if the monthly deposit rule applies.
- Deposit payroll tax for payments on Feb 8-10 if the semiweekly deposit rule applies.
- Thursday 02/16/2023
- File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues
- File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2021
- Begin withholding on employees who claimed exemption from withholding in 2022 but did not file a W-4 to continue withholding exemption in 2023.
- Friday 02/17/2023
- Thursday 02/23/2023
- Friday 02/24/2023
- Tuesday 02/28/2023
- File Form 2290 and pay the tax for vehicles first used in January.
- File Form 8027 if you are a large food or beverage establishment.
- File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2022.
- File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS
- File Form 730 and pay the tax on wagers accepted during January.
- Wednesday 03/01/2023
- Thursday 03/02/2023
- Friday 03/03/2023
- Wednesday 03/08/2023
- Friday 03/10/2023
- Wednesday 03/15/2023
- Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
- Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.
- Deposit payroll tax for payments on Mar 8-10 if the semiweekly deposit rule applies.
- Deposit payroll tax for Feb if the monthly deposit rule applies.
- S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning calendar 2023.
- Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.
- Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.
- Friday 03/17/2023
- Wednesday 03/22/2023
- Friday 03/24/2023
- Wednesday 03/29/2023
- Friday 03/31/2023
- Electronically file Forms W-2G, 1097, 1098, 1099, 1094-C, 1095-C, 1094-B, 1095-B, 3921, 3922 & 8027
- File Form 2290 and pay the tax for vehicles first used in February.
- File Form 730 and pay the tax on wagers accepted during February.
- Deposit payroll tax for payments on Mar 25-28 if the semiweekly deposit rule applies.
- Wednesday 04/05/2023
- Friday 04/07/2023
- Monday 04/10/2023
- Wednesday 04/12/2023
- Friday 04/14/2023
- Monday 04/17/2023
- File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/22
- Tuesday 04/18/2023
- Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
- Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
- Household Employers: File Sch. H with Form 1040 if you paid $2,400 or more to a household employee.
- Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2023 estimated tax – Use Form 1040-ES.
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ. For an automatic 6-month extension, file Form 4868.
- Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax
- Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timey requested a 30-day extension.
- Deposit payroll tax for Mar if the monthly deposit rule applies.
- Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Thursday 04/20/2023
- Friday 04/21/2023
- Wednesday 04/26/2023
- Friday 04/28/2023
- Monday 05/01/2023
- Wednesday 05/03/2023
- Friday 05/05/2023
- Wednesday 05/10/2023
- Friday 05/12/2023
- Monday 05/15/2023
- File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2023
- File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
- Deposit payroll tax for Apr if the monthly deposit rule applies.
- File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/22
- Wednesday 05/17/2023
- Friday 05/19/2023
- Wednesday 05/24/2023
- Friday 05/26/2023
- Wednesday 05/31/2023
- Thursday 06/01/2023
- Friday 06/02/2023
- Wednesday 06/07/2023
- Friday 06/09/2023
- Monday 06/12/2023
- Wednesday 06/14/2023
- Thursday 06/15/2023
- Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Individuals: Pay the second installment of 2023 estimated tax – Use Form 1040-ES
- Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ. For an automatic extension, file Form 4868
- Deposit payroll tax for May if the monthly deposit rule applies.
Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico. - Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Corporations: Deposit the second installment of your 2023 estimated tax.
- Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
- Friday 06/16/2023
- Thursday 06/22/2023
- Friday 06/23/2023
- Wednesday 06/28/2023
- Friday 06/30/2023
- Monday 07/03/2023
- Thursday 07/06/2023
- Friday 07/07/2023
- Monday 07/10/2023
- Wednesday 07/12/2023
- Friday 07/14/2023
- Monday 07/17/2023
- Wednesday 07/19/2023
- Friday 07/21/2023
- Wednesday 07/26/2023
- Friday 07/28/2023
- Monday 07/31/2023
- Wednesday 08/02/2023
- Friday 08/04/2023
- Wednesday 08/09/2023
- Thursday 08/10/2023
- Friday 08/11/2023
- Tuesday 08/15/2023
- Deposit payroll tax for July if the monthly deposit rule applies.
- File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2023
- Wednesday 08/16/2023
- Friday 08/18/2023
- Wednesday 08/23/2023
- Friday 08/25/2023
- Wednesday 08/30/2023
- Thursday 08/31/2023
- Friday 09/01/2023
- Thursday 09/07/2023
- Friday 09/08/2023
- Monday 09/11/2023
- Wednesday 09/13/2023
- Friday 09/15/2023
- Corporations: Deposit the third installment of your 2023 estimated tax.
- Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
- Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
- Individuals: Pay the third installment of your 2023 estimated tax – Use Form 1040-ES.
- Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Deposit payroll tax for payments on Sep 9-12 if the semiweekly deposit rule applies.
- Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
Deposit payroll tax for Aug if the monthly deposit rule applies.
- Wednesday 09/20/2023
- Friday 09/22/2023
- Wednesday 09/27/2023
- Friday 09/29/2023
- Monday 10/02/2023
- Wednesday 10/04/2023
- Friday 10/06/2023
- Tuesday 10/10/2023
- Thursday 10/12/2023
- Friday 10/13/2023
- Monday 10/16/2023
- Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
- Deposit payroll tax for Sep if the monthly deposit rule applies.
- Individuals: File Form 1040 if you timely requested a 6-month extension.
- Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868.
- Wednesday 10/18/2023
- Friday 10/20/2023
- Wednesday 10/25/2023
- Friday 10/27/2023
- Tuesday 10/31/2023
- Wednesday 11/01/2023
- Friday 11/03/2023
- Wednesday 11/08/2023
- Monday 11/13/2023
- Wednesday 11/15/2023
- Deposit payroll tax for payments on Nov 8-10 if the semiweekly deposit rule applies.
- Deposit payroll tax for Oct if the monthly rule applies.
- File extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2022
- File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2023
- Friday 11/17/2023
- Wednesday 11/22/2023
- Monday 11/27/2023
- Wednesday 11/29/2023
- Thursday 11/30/2023
- Friday 12/01/2023
- Wednesday 12/06/2023
- Friday 12/08/2023
- Monday 12/11/2023
- Wednesday 12/13/2023
- Friday 12/15/2023
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Deposit payroll tax for payments on Dec 9-12 if the semiweekly deposit rule applies.
- Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868
- Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Corporations: Deposit the fourth installment of your 2023 estimated tax.
- Deposit payroll tax for Nov if the monthly deposit rule applies.
- Wednesday 12/20/2023
- Friday 12/22/2023
- Thursday 12/28/2023
- Friday 12/29/2023
