Tax Calendar
Dates To Remember for this Quarter
This tax calendar has the due dates that most taxpayers will find useful. Employers and persons who pay excise taxes also should use the Employer's Federal Tax Calendar and the Federal Excise Tax Calendar.
Fiscal-year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.
If you prefer to save the following tax dates within the Microsoft Outlook
Calendar, please click the download link below. Then simply import
the file into Microsoft Outlook by selecting "Import an iCalendar (.ics) or vCalendar file (.vcs)" and enjoy all of this year's Small Business Tax Events on your PC.
Download The IRS 2022 Outlook Tax Calendar*
General Federal Tax Calendar:
2nd Quarter 2022
The second quarter of a calendar year is made up of April, May, and June.
April 11:
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 18:
Individuals. File a 2021 Form 1040 or
Form 1040-SR and pay any tax due. If you
live in Maine or Massachusetts, you may file
by April 19. If you want an automatic 6-month
extension of time to file the return, file Form
4868 and pay what you estimate you owe in
tax to avoid penalties and interest. For more
information, see Form 4868. Then, file Form
1040 or Form 1040-SR by October 17.
If youâre not paying your 2022 income tax
through withholding (or won't pay in enough tax
during the year that way), pay the first installment
of your 2022 estimated tax. Use Form
1040-ES. For more information, see Pub. 505.
Household employers. If you paid cash wages of $2,300 or more in 2021 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If youâre required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2020 or 2021 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Corporations. File a 2021 calendar year
income tax return (Form 1120) and pay any
tax due. If you want an automatic 6-month
extension of time to file the return, file Form
7004 and deposit what you estimate you owe
in taxes.
Deposit the first installment of estimated income
tax for 2022. A worksheet, Form 1120-W,
is available to help you estimate your tax for the
year.
May 10:
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 10:
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 15:
Individuals. If youâre a U.S. citizen or resident
alien living and working (or on military
duty) outside the United States and Puerto
Rico, file Form 1040 or Form 1040-SR and
pay any tax, interest, and penalties due. Otherwise,
see Individuals under April 18, earlier.
If you want additional time to file your return,
file Form 4868 to obtain 4 additional months
to file and pay what you estimate you owe in
tax to avoid penalties and interest. Then, file
Form 1040 or Form 1040-SR by October 17.
However, if youâre a participant in a combat
zone, you may be able to further extend the filing
deadline. See Pub. 3, Armed Forces' Tax
Guide.
Individuals. Make a payment of your 2022 estimated tax if youâre not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2022. For more information, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
