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, andΒ contactΒ KerberRose if you have any questions about the deadlines or would like assistance in meeting them.

Date Deadline for
January 10 Individuals:Β Reporting December 2022 tip income of $20 or more to employers (FormΒ 4070).
January 17 Individuals:Β Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (FormΒ 1040-ES).
January 31 Individuals: Filing a 2022 income tax return (FormΒ 1040Β orΒ FormΒ 1040-SR) and paying tax due to avoid penalties for underpaying the JanuaryΒ 17 installment of estimatedΒ taxes.

Businesses:Β Providing FormΒ 1098, FormΒ 1099-MISC (except for those with a FebruaryΒ 15 deadline), FormΒ 1099-NEC and FormΒ W-2G to recipients.

Employers: Providing 2022Β FormΒ W-2Β to employees. Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (FormΒ 941). Filing an annual return of federal unemployment taxes (FormΒ 940) and paying any taxΒ due.

Employers: FilingΒ 2022 FormΒ W-2 (CopyΒ A) and transmittalΒ FormΒ W-3Β with theΒ Social Security Administration.

February 10 Individuals:Β Reporting January tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (FormΒ 941) and filing a 2022 return for federal unemployment taxes (FormΒ 940) if you depositedΒ all of the associated taxesΒ due on time and in full.

February 15 Businesses:Β Providing FormΒ 1099-B, 1099-S and certain FormsΒ 1099-MISC (those in which payments in BoxΒ 8 or BoxΒ 10 are being reported) to recipients.

Individuals: Filing a newΒ FormΒ W-4Β to continue exemption for another year if you claimed exemption from federal income tax withholding inΒ 2022.

February 28 Businesses: FilingΒ FormΒ 1098, FormΒ 1099 (other than those with a JanuaryΒ 31 deadline),Β FormΒ W-2GΒ and transmittalΒ FormΒ 1096Β for interest, dividends and miscellaneous payments made during 2022. (Electronic filers can defer filing to MarchΒ 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:Β Reporting February tip income of $20 or more to employers (FormΒ 4070).
March 15 Calendar-year S corporations: Filing a 2022 income tax return (FormΒ 1120-S) or filing for an automatic six-month extension (FormΒ 7004) and paying any taxΒ due.

Calendar-year partnerships: Calendar-year partnerships:Β Filing a 2022 income tax return (FormΒ 1065 or FormΒ 1065-B) or requesting an automatic six-month extension (FormΒ 7004).

March 31 Employers:Β Electronically filingΒ 2022 FormΒ 1097, FormΒ 1098, FormΒ 1099 (other than those with an earlier deadline) and FormΒ W-2G.
April 10 Individuals:Β Reporting March tip income of $20 or more to employers (FormΒ 4070).
April 18 Individuals:Β Filing a 2022 income tax return (FormΒ 1040 or FormΒ 1040-SR) or filing for an automatic six-month extension (FormΒ 4868) and paying any tax due. (See JuneΒ 15 for an exception for certain taxpayers.)

Individuals: Paying the first installment of 2023 estimated taxes if not paying income tax through withholding (FormΒ 1040-ES).

Individuals:Β Making 2022 contributions to a traditional IRA or RothΒ IRA (even if a 2022 income tax return extension isΒ filed).

Individuals:Β Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension isΒ filed).

Individuals: Filing a 2022 gift tax return (FormΒ 709) or filing for an automatic six-month extension (FormΒ 8892) and paying any gift tax due. Filing for an automatic six-month extension (FormΒ 4868) to extend both FormΒ 1040 and, if no gift tax is due, FormΒ 709.

Household employers:Β Filing ScheduleΒ H, if wages paid equal $2,400 or more inΒ 2022 and FormΒ 1040 isn’t required to be filed. For those filing FormΒ 1040, ScheduleΒ H is to be submitted with the return and is thus extended to the due dateΒ of theΒ return.

Trusts and estates:Β Filing an income tax return for the 2022 calendar year (FormΒ 1041) or filing for an automatic five-and-a-half-month extension to OctoberΒ 2 (FormΒ 7004) and paying any income taxΒ due.

Calendar-year corporations:Β Filing a 2022 income tax return (FormΒ 1120) or filing for an automatic six-month extension (FormΒ 7004) and paying any taxΒ due.

Calendar-year corporations:Β Paying the first installment of 2023 estimated incomeΒ taxes.

May 1 Employers:Β Reporting income tax withholding and FICA taxes for first quarter 2023 (FormΒ 941) and paying any taxΒ due.
May 10 Individuals:Β Reporting April tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for first quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

May 15 Exempt organizations:Β Filing a 2022 calendar-year information return (FormΒ 990, FormΒ 990-EZ or FormΒ 990-PF) or filing for an automatic six-month extension (FormΒ 8868) and paying any taxΒ due.

Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (FormΒ 990-N) if not filing FormΒ 990 or FormΒ 990-EZ.

June 12 Individuals:Β Reporting May tip income of $20 or more to employers (FormΒ 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 (FormΒ 1040 or FormΒ 1040-SR) or filing for a four-month extension (FormΒ 4868), and paying any tax and interest due.

Individuals: Paying the second installment of 2023 estimated taxes if not paying income tax through withholding (FormΒ 1040-ES).

Calendar-year corporations:Β Paying the second installment of 2023 estimated incomeΒ taxes.

July 10 Individuals:Β Reporting June tip income of $20 or more to employers (FormΒ 4070).
July 31 Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (FormΒ 941) and paying any taxΒ due.

Employers:Β Filing a 2022 calendar-year retirement plan report (FormΒ 5500 or FormΒ 5500-EZ) or requesting an extension.

August 10 Individuals:Β Reporting July tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

September 11 Individuals:Β Reporting August tip income of $20 or more to employers (FormΒ 4070).
September 15 Individuals:Β Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (FormΒ 1040-ES).

Calendar-year corporations:Β Paying the third installment of 2023 estimated incomeΒ taxes.

Calendar-year S corporations: Filing a 2022 income tax return (FormΒ 1120-S) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension wasΒ filed.

Calendar-year partnerships: Filing a 2022 income tax return (FormΒ 1065Β orΒ FormΒ 1065-B) if an automatic six-month extension wasΒ filed.

October 2 Trusts and estates: Filing an income tax return for the 2022 calendar year (FormΒ 1041) and paying any tax, interest and penalties due if an automatic five-and-a-half-month extension wasΒ filed.

Employers:Β Establishing a SIMPLE or a Safe-HarborΒ 401(k) plan for 2022, except in certain circumstances.

October 10 Individuals:Β Reporting September tip income of $20 or more to employers (FormΒ 4070).
October 16 Individuals: Filing a 2022 income tax return (FormΒ 1040Β orΒ FormΒ 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 UnitedΒ States).

Individuals: Making contributions for 2022 to certain existing retirement plansβ€”or establishing and contributing to an SEP for 2022β€”if an automatic six-month extension wasΒ filed.

Individuals: Filing a 2022 gift tax return (FormΒ 709) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year C corporations: Filing a 2022 income tax return (FormΒ 1120) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension wasΒ filed.

October 31 Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (FormΒ 941) and paying any taxΒ due.
November 13 Individuals:Β Reporting October tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

November 15 Exempt organizations: Filing a 2022 calendar-year information return (FormΒ 990,Β FormΒ 990-EZΒ orΒ FormΒ 990-PF) and paying any tax, interest and penalties due if a six-month extension was previouslyΒ filed.
December 11 Individuals:Β Reporting November tip income of $20 or more to employers (FormΒ 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, andΒ contactΒ KerberRose if you have any questions about the deadlines or would like assistance in meeting them.

Date Deadline for
January 10 Individuals:Β Reporting December 2022 tip income of $20 or more to employers (FormΒ 4070).
January 17 Individuals:Β Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (FormΒ 1040-ES).
January 31 Individuals: Filing a 2022 income tax return (FormΒ 1040Β orΒ FormΒ 1040-SR) and paying tax due to avoid penalties for underpaying the JanuaryΒ 17 installment of estimatedΒ taxes.

Businesses:Β Providing FormΒ 1098, FormΒ 1099-MISC (except for those with a FebruaryΒ 15 deadline), FormΒ 1099-NEC and FormΒ W-2G to recipients.

Employers: Providing 2022Β FormΒ W-2Β to employees. Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (FormΒ 941). Filing an annual return of federal unemployment taxes (FormΒ 940) and paying any taxΒ due.

Employers: FilingΒ 2022 FormΒ W-2 (CopyΒ A) and transmittalΒ FormΒ W-3Β with theΒ Social Security Administration.

February 10 Individuals:Β Reporting January tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (FormΒ 941) and filing a 2022 return for federal unemployment taxes (FormΒ 940) if you depositedΒ all of the associated taxesΒ due on time and in full.

February 15 Businesses:Β Providing FormΒ 1099-B, 1099-S and certain FormsΒ 1099-MISC (those in which payments in BoxΒ 8 or BoxΒ 10 are being reported) to recipients.

Individuals: Filing a newΒ FormΒ W-4Β to continue exemption for another year if you claimed exemption from federal income tax withholding inΒ 2022.

February 28 Businesses: FilingΒ FormΒ 1098, FormΒ 1099 (other than those with a JanuaryΒ 31 deadline),Β FormΒ W-2GΒ and transmittalΒ FormΒ 1096Β for interest, dividends and miscellaneous payments made during 2022. (Electronic filers can defer filing to MarchΒ 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:Β Reporting February tip income of $20 or more to employers (FormΒ 4070).
March 15 Calendar-year S corporations: Filing a 2022 income tax return (FormΒ 1120-S) or filing for an automatic six-month extension (FormΒ 7004) and paying any taxΒ due.

Calendar-year partnerships: Calendar-year partnerships:Β Filing a 2022 income tax return (FormΒ 1065 or FormΒ 1065-B) or requesting an automatic six-month extension (FormΒ 7004).

March 31 Employers:Β Electronically filingΒ 2022 FormΒ 1097, FormΒ 1098, FormΒ 1099 (other than those with an earlier deadline) and FormΒ W-2G.
April 10 Individuals:Β Reporting March tip income of $20 or more to employers (FormΒ 4070).
April 18 Individuals:Β Filing a 2022 income tax return (FormΒ 1040 or FormΒ 1040-SR) or filing for an automatic six-month extension (FormΒ 4868) and paying any tax due. (See JuneΒ 15 for an exception for certain taxpayers.)

Individuals: Paying the first installment of 2023 estimated taxes if not paying income tax through withholding (FormΒ 1040-ES).

Individuals:Β Making 2022 contributions to a traditional IRA or RothΒ IRA (even if a 2022 income tax return extension isΒ filed).

Individuals:Β Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension isΒ filed).

Individuals: Filing a 2022 gift tax return (FormΒ 709) or filing for an automatic six-month extension (FormΒ 8892) and paying any gift tax due. Filing for an automatic six-month extension (FormΒ 4868) to extend both FormΒ 1040 and, if no gift tax is due, FormΒ 709.

Household employers:Β Filing ScheduleΒ H, if wages paid equal $2,400 or more inΒ 2022 and FormΒ 1040 isn’t required to be filed. For those filing FormΒ 1040, ScheduleΒ H is to be submitted with the return and is thus extended to the due dateΒ of theΒ return.

Trusts and estates:Β Filing an income tax return for the 2022 calendar year (FormΒ 1041) or filing for an automatic five-and-a-half-month extension to OctoberΒ 2 (FormΒ 7004) and paying any income taxΒ due.

Calendar-year corporations:Β Filing a 2022 income tax return (FormΒ 1120) or filing for an automatic six-month extension (FormΒ 7004) and paying any taxΒ due.

Calendar-year corporations:Β Paying the first installment of 2023 estimated incomeΒ taxes.

May 1 Employers:Β Reporting income tax withholding and FICA taxes for first quarter 2023 (FormΒ 941) and paying any taxΒ due.
May 10 Individuals:Β Reporting April tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for first quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

May 15 Exempt organizations:Β Filing a 2022 calendar-year information return (FormΒ 990, FormΒ 990-EZ or FormΒ 990-PF) or filing for an automatic six-month extension (FormΒ 8868) and paying any taxΒ due.

Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (FormΒ 990-N) if not filing FormΒ 990 or FormΒ 990-EZ.

June 12 Individuals:Β Reporting May tip income of $20 or more to employers (FormΒ 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 (FormΒ 1040 or FormΒ 1040-SR) or filing for a four-month extension (FormΒ 4868), and paying any tax and interest due.

Individuals: Paying the second installment of 2023 estimated taxes if not paying income tax through withholding (FormΒ 1040-ES).

Calendar-year corporations:Β Paying the second installment of 2023 estimated incomeΒ taxes.

July 10 Individuals:Β Reporting June tip income of $20 or more to employers (FormΒ 4070).
July 31 Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (FormΒ 941) and paying any taxΒ due.

Employers:Β Filing a 2022 calendar-year retirement plan report (FormΒ 5500 or FormΒ 5500-EZ) or requesting an extension.

August 10 Individuals:Β Reporting July tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

September 11 Individuals:Β Reporting August tip income of $20 or more to employers (FormΒ 4070).
September 15 Individuals:Β Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (FormΒ 1040-ES).

Calendar-year corporations:Β Paying the third installment of 2023 estimated incomeΒ taxes.

Calendar-year S corporations: Filing a 2022 income tax return (FormΒ 1120-S) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension wasΒ filed.

Calendar-year partnerships: Filing a 2022 income tax return (FormΒ 1065Β orΒ FormΒ 1065-B) if an automatic six-month extension wasΒ filed.

October 2 Trusts and estates: Filing an income tax return for the 2022 calendar year (FormΒ 1041) and paying any tax, interest and penalties due if an automatic five-and-a-half-month extension wasΒ filed.

Employers:Β Establishing a SIMPLE or a Safe-HarborΒ 401(k) plan for 2022, except in certain circumstances.

October 10 Individuals:Β Reporting September tip income of $20 or more to employers (FormΒ 4070).
October 16 Individuals: Filing a 2022 income tax return (FormΒ 1040Β orΒ FormΒ 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 UnitedΒ States).

Individuals: Making contributions for 2022 to certain existing retirement plansβ€”or establishing and contributing to an SEP for 2022β€”if an automatic six-month extension wasΒ filed.

Individuals: Filing a 2022 gift tax return (FormΒ 709) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year C corporations: Filing a 2022 income tax return (FormΒ 1120) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension wasΒ filed.

October 31 Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (FormΒ 941) and paying any taxΒ due.
November 13 Individuals:Β Reporting October tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

November 15 Exempt organizations: Filing a 2022 calendar-year information return (FormΒ 990,Β FormΒ 990-EZΒ orΒ FormΒ 990-PF) and paying any tax, interest and penalties due if a six-month extension was previouslyΒ filed.
December 11 Individuals:Β Reporting November tip income of $20 or more to employers (FormΒ 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, andΒ contactΒ KerberRose if you have any questions about the deadlines or would like assistance in meeting them.

Date Deadline for
January 10 Individuals:Β Reporting December 2022 tip income of $20 or more to employers (FormΒ 4070).
January 17 Individuals:Β Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (FormΒ 1040-ES).
January 31 Individuals: Filing a 2022 income tax return (FormΒ 1040Β orΒ FormΒ 1040-SR) and paying tax due to avoid penalties for underpaying the JanuaryΒ 17 installment of estimatedΒ taxes.

Businesses:Β Providing FormΒ 1098, FormΒ 1099-MISC (except for those with a FebruaryΒ 15 deadline), FormΒ 1099-NEC and FormΒ W-2G to recipients.

Employers: Providing 2022Β FormΒ W-2Β to employees. Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (FormΒ 941). Filing an annual return of federal unemployment taxes (FormΒ 940) and paying any taxΒ due.

Employers: FilingΒ 2022 FormΒ W-2 (CopyΒ A) and transmittalΒ FormΒ W-3Β with theΒ Social Security Administration.

February 10 Individuals:Β Reporting January tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for fourth quarter of 2022 (FormΒ 941) and filing a 2022 return for federal unemployment taxes (FormΒ 940) if you depositedΒ all of the associated taxesΒ due on time and in full.

February 15 Businesses:Β Providing FormΒ 1099-B, 1099-S and certain FormsΒ 1099-MISC (those in which payments in BoxΒ 8 or BoxΒ 10 are being reported) to recipients.

Individuals: Filing a newΒ FormΒ W-4Β to continue exemption for another year if you claimed exemption from federal income tax withholding inΒ 2022.

February 28 Businesses: FilingΒ FormΒ 1098, FormΒ 1099 (other than those with a JanuaryΒ 31 deadline),Β FormΒ W-2GΒ and transmittalΒ FormΒ 1096Β for interest, dividends and miscellaneous payments made during 2022. (Electronic filers can defer filing to MarchΒ 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:Β Reporting February tip income of $20 or more to employers (FormΒ 4070).
March 15 Calendar-year S corporations: Filing a 2022 income tax return (FormΒ 1120-S) or filing for an automatic six-month extension (FormΒ 7004) and paying any taxΒ due.

Calendar-year partnerships: Calendar-year partnerships:Β Filing a 2022 income tax return (FormΒ 1065 or FormΒ 1065-B) or requesting an automatic six-month extension (FormΒ 7004).

March 31 Employers:Β Electronically filingΒ 2022 FormΒ 1097, FormΒ 1098, FormΒ 1099 (other than those with an earlier deadline) and FormΒ W-2G.
April 10 Individuals:Β Reporting March tip income of $20 or more to employers (FormΒ 4070).
April 18 Individuals:Β Filing a 2022 income tax return (FormΒ 1040 or FormΒ 1040-SR) or filing for an automatic six-month extension (FormΒ 4868) and paying any tax due. (See JuneΒ 15 for an exception for certain taxpayers.)

Individuals: Paying the first installment of 2023 estimated taxes if not paying income tax through withholding (FormΒ 1040-ES).

Individuals:Β Making 2022 contributions to a traditional IRA or RothΒ IRA (even if a 2022 income tax return extension isΒ filed).

Individuals:Β Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension isΒ filed).

Individuals: Filing a 2022 gift tax return (FormΒ 709) or filing for an automatic six-month extension (FormΒ 8892) and paying any gift tax due. Filing for an automatic six-month extension (FormΒ 4868) to extend both FormΒ 1040 and, if no gift tax is due, FormΒ 709.

Household employers:Β Filing ScheduleΒ H, if wages paid equal $2,400 or more inΒ 2022 and FormΒ 1040 isn’t required to be filed. For those filing FormΒ 1040, ScheduleΒ H is to be submitted with the return and is thus extended to the due dateΒ of theΒ return.

Trusts and estates:Β Filing an income tax return for the 2022 calendar year (FormΒ 1041) or filing for an automatic five-and-a-half-month extension to OctoberΒ 2 (FormΒ 7004) and paying any income taxΒ due.

Calendar-year corporations:Β Filing a 2022 income tax return (FormΒ 1120) or filing for an automatic six-month extension (FormΒ 7004) and paying any taxΒ due.

Calendar-year corporations:Β Paying the first installment of 2023 estimated incomeΒ taxes.

May 1 Employers:Β Reporting income tax withholding and FICA taxes for first quarter 2023 (FormΒ 941) and paying any taxΒ due.
May 10 Individuals:Β Reporting April tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for first quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

May 15 Exempt organizations:Β Filing a 2022 calendar-year information return (FormΒ 990, FormΒ 990-EZ or FormΒ 990-PF) or filing for an automatic six-month extension (FormΒ 8868) and paying any taxΒ due.

Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (FormΒ 990-N) if not filing FormΒ 990 or FormΒ 990-EZ.

June 12 Individuals:Β Reporting May tip income of $20 or more to employers (FormΒ 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 (FormΒ 1040 or FormΒ 1040-SR) or filing for a four-month extension (FormΒ 4868), and paying any tax and interest due.

Individuals: Paying the second installment of 2023 estimated taxes if not paying income tax through withholding (FormΒ 1040-ES).

Calendar-year corporations:Β Paying the second installment of 2023 estimated incomeΒ taxes.

July 10 Individuals:Β Reporting June tip income of $20 or more to employers (FormΒ 4070).
July 31 Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (FormΒ 941) and paying any taxΒ due.

Employers:Β Filing a 2022 calendar-year retirement plan report (FormΒ 5500 or FormΒ 5500-EZ) or requesting an extension.

August 10 Individuals:Β Reporting July tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

September 11 Individuals:Β Reporting August tip income of $20 or more to employers (FormΒ 4070).
September 15 Individuals:Β Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (FormΒ 1040-ES).

Calendar-year corporations:Β Paying the third installment of 2023 estimated incomeΒ taxes.

Calendar-year S corporations: Filing a 2022 income tax return (FormΒ 1120-S) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension wasΒ filed.

Calendar-year partnerships: Filing a 2022 income tax return (FormΒ 1065Β orΒ FormΒ 1065-B) if an automatic six-month extension wasΒ filed.

October 2 Trusts and estates: Filing an income tax return for the 2022 calendar year (FormΒ 1041) and paying any tax, interest and penalties due if an automatic five-and-a-half-month extension wasΒ filed.

Employers:Β Establishing a SIMPLE or a Safe-HarborΒ 401(k) plan for 2022, except in certain circumstances.

October 10 Individuals:Β Reporting September tip income of $20 or more to employers (FormΒ 4070).
October 16 Individuals: Filing a 2022 income tax return (FormΒ 1040Β orΒ FormΒ 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 UnitedΒ States).

Individuals: Making contributions for 2022 to certain existing retirement plansβ€”or establishing and contributing to an SEP for 2022β€”if an automatic six-month extension wasΒ filed.

Individuals: Filing a 2022 gift tax return (FormΒ 709) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year C corporations: Filing a 2022 income tax return (FormΒ 1120) and paying any tax, interest and penalties due if an automatic six-month extension wasΒ filed.

Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension wasΒ filed.

October 31 Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (FormΒ 941) and paying any taxΒ due.
November 13 Individuals:Β Reporting October tip income of $20 or more to employers (FormΒ 4070).

Employers: Reporting income tax withholding and FICA taxes for third quarter of 2023 (FormΒ 941) if you depositedΒ all of the associated taxesΒ due on time and in full.

November 15 Exempt organizations: Filing a 2022 calendar-year information return (FormΒ 990,Β FormΒ 990-EZΒ orΒ FormΒ 990-PF) and paying any tax, interest and penalties due if a six-month extension was previouslyΒ filed.
December 11 Individuals:Β Reporting November tip income of $20 or more to employers (FormΒ 4070).
December 15 Calendar-year corporations: Paying the fourth installment of 2023 estimated income taxes.