2023 Tax Calendar
To help ensure you don’t miss any important 2023 deadlines, our team of Trusted Advisors has provided this summary of due dates for various tax-related forms, payments and other actions. Please review the calendar, and contact KerberRose if you have any questions about the deadlines or would like assistance in meeting them.
Date | Deadline for |
---|---|
January 10 | Individuals: Reporting December 2022 tip income of $20 or more to employers (Form 4070). |
January 17 | Individuals: Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
January 31 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due to avoid penalties for underpaying the January 17 installment of estimated taxes.
Businesses: Providing Form 1098, Form 1099-MISC (except for those with a February 15 deadline), Form 1099-NEC and Form W-2G to recipients. Employers: Providing 2022 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Employers: Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
February 10 | Individuals: Reporting January tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (Form 941) and filing a 2022 return for federal unemployment taxes (Form 940) if you deposited all of the associated taxes due on time and in full. |
February 15 | Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
Individuals: Filing a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2022. |
February 28 | Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2022. (Electronic filers can defer filing to March 31.) |
March 1 | Famers or fishing businesses: Avoid making estimated tax payments and penalties by filing and paying entire tax due on or before March 1, 2023. |
March 10 | Individuals: Reporting February tip income of $20 or more to employers (Form 4070). |
March 15 | Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.
Calendar-year partnerships: Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
March 31 | Employers: Electronically filing 2022 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
April 10 | Individuals: Reporting March tip income of $20 or more to employers (Form 4070). |
April 18 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868) and paying any tax due. (See June 15 for an exception for certain taxpayers.)
Individuals: Paying the first installment of 2023 estimated taxes if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2022 contributions to a traditional IRA or Roth IRA (even if a 2022 income tax return extension is filed). Individuals: Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension is filed). Individuals: Filing a 2022 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892) and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709. Household employers: Filing Schedule H, if wages paid equal $2,400 or more in 2022 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 2 (Form 7004) and paying any income tax due. Calendar-year corporations: Filing a 2022 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Calendar-year corporations: Paying the first installment of 2023 estimated income taxes. |
May 1 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2023 (Form 941) and paying any tax due. |
May 10 | Individuals: Reporting April tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for first quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
May 15 | Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.
Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ. |
June 12 | Individuals: Reporting May tip income of $20 or more to employers (Form 4070). |
June 15 | Individuals living outside the United States or serving in the military outside the United States and Puerto Rico: Filing a 2022 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due.
Individuals: Paying the second installment of 2023 estimated taxes if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the second installment of 2023 estimated income taxes. |
July 10 | Individuals: Reporting June tip income of $20 or more to employers (Form 4070). |
July 31 | Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (Form 941) and paying any tax due.
Employers: Filing a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
August 10 | Individuals: Reporting July tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
September 11 | Individuals: Reporting August tip income of $20 or more to employers (Form 4070). |
September 15 | Individuals: Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the third installment of 2023 estimated income taxes. Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed. |
October 2 | Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) and paying any tax, interest and penalties due if an automatic five-and-a-half-month extension was filed.
Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2022, except in certain circumstances. |
October 10 | Individuals: Reporting September tip income of $20 or more to employers (Form 4070). |
October 16 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest and penalties due if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
Individuals: Making contributions for 2022 to certain existing retirement plans—or establishing and contributing to an SEP for 2022—if an automatic six-month extension was filed. Individuals: Filing a 2022 gift tax return (Form 709) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year C corporations: Filing a 2022 income tax return (Form 1120) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. |
October 31 | Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (Form 941) and paying any tax due. |
November 13 | Individuals: Reporting October tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
November 15 | Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due if a six-month extension was previously filed. |
December 11 | Individuals: Reporting November tip income of $20 or more to employers (Form 4070). |
December 15 | Calendar-year corporations: Paying the fourth installment of 2023 estimated income taxes. |
2023 Tax Calendar
To help ensure you don’t miss any important 2023 deadlines, our team of Trusted Advisors has provided this summary of due dates for various tax-related forms, payments and other actions. Please review the calendar, and contact KerberRose if you have any questions about the deadlines or would like assistance in meeting them.
Date | Deadline for |
---|---|
January 10 | Individuals: Reporting December 2022 tip income of $20 or more to employers (Form 4070). |
January 17 | Individuals: Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
January 31 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due to avoid penalties for underpaying the January 17 installment of estimated taxes.
Businesses: Providing Form 1098, Form 1099-MISC (except for those with a February 15 deadline), Form 1099-NEC and Form W-2G to recipients. Employers: Providing 2022 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Employers: Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
February 10 | Individuals: Reporting January tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (Form 941) and filing a 2022 return for federal unemployment taxes (Form 940) if you deposited all of the associated taxes due on time and in full. |
February 15 | Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
Individuals: Filing a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2022. |
February 28 | Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2022. (Electronic filers can defer filing to March 31.) |
March 1 | Famers or fishing businesses: Avoid making estimated tax payments and penalties by filing and paying entire tax due on or before March 1, 2023. |
March 10 | Individuals: Reporting February tip income of $20 or more to employers (Form 4070). |
March 15 | Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.
Calendar-year partnerships: Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
March 31 | Employers: Electronically filing 2022 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
April 10 | Individuals: Reporting March tip income of $20 or more to employers (Form 4070). |
April 18 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868) and paying any tax due. (See June 15 for an exception for certain taxpayers.)
Individuals: Paying the first installment of 2023 estimated taxes if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2022 contributions to a traditional IRA or Roth IRA (even if a 2022 income tax return extension is filed). Individuals: Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension is filed). Individuals: Filing a 2022 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892) and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709. Household employers: Filing Schedule H, if wages paid equal $2,400 or more in 2022 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 2 (Form 7004) and paying any income tax due. Calendar-year corporations: Filing a 2022 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Calendar-year corporations: Paying the first installment of 2023 estimated income taxes. |
May 1 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2023 (Form 941) and paying any tax due. |
May 10 | Individuals: Reporting April tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for first quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
May 15 | Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.
Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ. |
June 12 | Individuals: Reporting May tip income of $20 or more to employers (Form 4070). |
June 15 | Individuals living outside the United States or serving in the military outside the United States and Puerto Rico: Filing a 2022 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due.
Individuals: Paying the second installment of 2023 estimated taxes if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the second installment of 2023 estimated income taxes. |
July 10 | Individuals: Reporting June tip income of $20 or more to employers (Form 4070). |
July 31 | Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (Form 941) and paying any tax due.
Employers: Filing a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
August 10 | Individuals: Reporting July tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
September 11 | Individuals: Reporting August tip income of $20 or more to employers (Form 4070). |
September 15 | Individuals: Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the third installment of 2023 estimated income taxes. Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed. |
October 2 | Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) and paying any tax, interest and penalties due if an automatic five-and-a-half-month extension was filed.
Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2022, except in certain circumstances. |
October 10 | Individuals: Reporting September tip income of $20 or more to employers (Form 4070). |
October 16 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest and penalties due if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
Individuals: Making contributions for 2022 to certain existing retirement plans—or establishing and contributing to an SEP for 2022—if an automatic six-month extension was filed. Individuals: Filing a 2022 gift tax return (Form 709) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year C corporations: Filing a 2022 income tax return (Form 1120) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. |
October 31 | Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (Form 941) and paying any tax due. |
November 13 | Individuals: Reporting October tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
November 15 | Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due if a six-month extension was previously filed. |
December 11 | Individuals: Reporting November tip income of $20 or more to employers (Form 4070). |
December 15 | Calendar-year corporations: Paying the fourth installment of 2023 estimated income taxes. |
2023 Tax Calendar
To help ensure you don’t miss any important 2023 deadlines, our team of Trusted Advisors has provided this summary of due dates for various tax-related forms, payments and other actions. Please review the calendar, and contact KerberRose if you have any questions about the deadlines or would like assistance in meeting them.
Date | Deadline for |
---|---|
January 10 | Individuals: Reporting December 2022 tip income of $20 or more to employers (Form 4070). |
January 17 | Individuals: Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
January 31 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due to avoid penalties for underpaying the January 17 installment of estimated taxes.
Businesses: Providing Form 1098, Form 1099-MISC (except for those with a February 15 deadline), Form 1099-NEC and Form W-2G to recipients. Employers: Providing 2022 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Employers: Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
February 10 | Individuals: Reporting January tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (Form 941) and filing a 2022 return for federal unemployment taxes (Form 940) if you deposited all of the associated taxes due on time and in full. |
February 15 | Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
Individuals: Filing a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2022. |
February 28 | Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2022. (Electronic filers can defer filing to March 31.) |
March 1 | Famers or fishing businesses: Avoid making estimated tax payments and penalties by filing and paying entire tax due on or before March 1, 2023. |
March 10 | Individuals: Reporting February tip income of $20 or more to employers (Form 4070). |
March 15 | Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.
Calendar-year partnerships: Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
March 31 | Employers: Electronically filing 2022 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
April 10 | Individuals: Reporting March tip income of $20 or more to employers (Form 4070). |
April 18 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868) and paying any tax due. (See June 15 for an exception for certain taxpayers.)
Individuals: Paying the first installment of 2023 estimated taxes if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2022 contributions to a traditional IRA or Roth IRA (even if a 2022 income tax return extension is filed). Individuals: Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension is filed). Individuals: Filing a 2022 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892) and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709. Household employers: Filing Schedule H, if wages paid equal $2,400 or more in 2022 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 2 (Form 7004) and paying any income tax due. Calendar-year corporations: Filing a 2022 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Calendar-year corporations: Paying the first installment of 2023 estimated income taxes. |
May 1 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2023 (Form 941) and paying any tax due. |
May 10 | Individuals: Reporting April tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for first quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
May 15 | Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.
Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ. |
June 12 | Individuals: Reporting May tip income of $20 or more to employers (Form 4070). |
June 15 | Individuals living outside the United States or serving in the military outside the United States and Puerto Rico: Filing a 2022 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due.
Individuals: Paying the second installment of 2023 estimated taxes if not paying income tax through withholding (Form 1040-ES). Calendar-year corporations: Paying the second installment of 2023 estimated income taxes. |
July 10 | Individuals: Reporting June tip income of $20 or more to employers (Form 4070). |
July 31 | Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (Form 941) and paying any tax due.
Employers: Filing a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
August 10 | Individuals: Reporting July tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
September 11 | Individuals: Reporting August tip income of $20 or more to employers (Form 4070). |
September 15 | Individuals: Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations: Paying the third installment of 2023 estimated income taxes. Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed. |
October 2 | Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) and paying any tax, interest and penalties due if an automatic five-and-a-half-month extension was filed.
Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2022, except in certain circumstances. |
October 10 | Individuals: Reporting September tip income of $20 or more to employers (Form 4070). |
October 16 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest and penalties due if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
Individuals: Making contributions for 2022 to certain existing retirement plans—or establishing and contributing to an SEP for 2022—if an automatic six-month extension was filed. Individuals: Filing a 2022 gift tax return (Form 709) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year C corporations: Filing a 2022 income tax return (Form 1120) and paying any tax, interest and penalties due if an automatic six-month extension was filed. Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. |
October 31 | Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (Form 941) and paying any tax due. |
November 13 | Individuals: Reporting October tip income of $20 or more to employers (Form 4070).
Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (Form 941) if you deposited all of the associated taxes due on time and in full. |
November 15 | Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due if a six-month extension was previously filed. |
December 11 | Individuals: Reporting November tip income of $20 or more to employers (Form 4070). |
December 15 | Calendar-year corporations: Paying the fourth installment of 2023 estimated income taxes. |