2023 Tax Calendar
To help ensure you donβt 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 isnβt 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 plansβor establishing and contributing to an SEP for 2022βif 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 donβt 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 isnβt 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 plansβor establishing and contributing to an SEP for 2022βif 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 donβt 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 isnβt 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 plansβor establishing and contributing to an SEP for 2022βif 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. |