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Tax Calendar

Dates To Remember for this Year

Quarterly  Yearly

General Federal Tax Calendar:

1st Quarter 2023

The first quarter of a calendar year is made up of January, February, and March.

January 10:

Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070. ( irs.gov )

January 16:

4th Quarter 2022 estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2022 tax year. ( intuit.com )

January 17:

Individuals. Make a payment of your estimated tax for 2022 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2022 estimated tax payments. However, you don't have to make this payment if you file your 2022 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2023. ( irs.gov )

Farmers and fishermen. Pay your estimated tax for 2022 using Form 1040-ES. You have until April 18 to file your 2022 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 17, you must file your 2022 return and pay all tax due by March 1, 2023, to avoid an estimated tax penalty. ( irs.gov )

January 24:

January 2023 - 2022 Tax season begins. This marks the first day the IRS will begin accepting and processing 2022 federal tax returns. ( intuit.com )

January 31:

All businesses. Give annual information statements to recipients of certain payments you made during 2022. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
• Compensation for workers who aren't considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the instructions for Form 8300.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-S, Proceeds From Real Estate Transactions; and certain reporting on Form 1099-MISC, Miscellaneous Information, are due to recipients by February 15. ( irs.gov )

Payers of non-employee compensation. File Form 1099-NEC for nonemployee compensation paid in 2022. ( irs.gov )

Individuals who must make estimated tax payments. If you didn't pay your last installment of estimated tax by January 17, you may choose (but aren't required) to file your income tax return (Form 1040 or Form 1040-SR) for 2022 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by January 31, file and pay your tax by April 18. ( irs.gov )

February 10:

Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070. ( irs.gov )

February 15:

Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. ( irs.gov )

All businesses. Give annual information statements to recipients of certain payments you made during 2022. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

• All payments reported on Form 1099-B.
• All payments reported on Form 1099-S.
• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.

( irs.gov )

February 28:

All Businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2022. These payments are described under All businesses under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31. ( irs.gov )

March 1:

Farmers and fishermen. File your 2022 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 18 to file if you paid your 2022 estimated tax by January 17, 2023. ( irs.gov )

March 10:

Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070. ( irs.gov )

March 15:

Partnerships. File a 2022 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1065).

To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15. ( irs.gov )

S corporation election. S corporation election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2023. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2024. ( irs.gov )

S corporations. File a 2022 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1120-S).

To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15. ( irs.gov )

March 31:

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220. ( irs.gov )

2nd Quarter 2023

The second quarter of a calendar year is made up of April, May, and June.

April 3:

Required minimum distribution due if you turned 72 in 2022. If you turned 72 in 2022, you have until April 3, 2023 to take your 2022 required minimum distribution (your first required distribution) from your retirement account. After passage of the SECURE Act in 2019, if you turned 70 years old on or after July 1, 2019, you don’t need to take RMDs until you reach age 72. ( intuit.com )

April 10:

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. ( irs.gov )

April 18:

Individuals. File a 2022 Form 1040 or Form 1040-SR and pay any tax due. 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 16.

If you’re not paying your 2023 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2023 estimated tax. Use Form 1040-ES. For more information, see Pub. 505. ( irs.gov )

Household employers. If you paid cash wages of $2,400 or more in 2022 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re 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 2021 or 2022 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926. ( irs.gov )

Corporations. File a 2022 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 2023. ( irs.gov )

Deadline to make IRA and HSA contributions for 2022 tax year. For individual income tax return filers, this also marks the final day to make contributions to your IRA or HSA for the 2022 tax year. After this date, you generally can’t make contributions for the previous tax year. ( intuit.com )

First quarter 2023 estimated tax payment due. Making estimated tax payments means that you need to estimate how much income you’re likely to make for the year and determine how much you will owe to the IRS for income taxes. You can use IRS Form 1040-ES to calculate how much tax liability you'll have for the year. IRS Publication 505 contains all the rules and details you might need to know about how to calculate this amount. If you overestimated how much tax liability you’d owe for a year and are due a refund, you can choose to receive that money now or apply the overage to the following year’s quarterly tax payments. ( intuit.com )

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. ( irs.gov )

June 12:

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. ( irs.gov )

June 15:

Individuals. If you’re 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 16.

However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide. ( irs.gov )

Individuals. Make a payment of your 2023 estimated tax if you’re 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 2023. For more information, see Pub. 505. ( irs.gov )

Corporations. Deposit the second installment of estimated income tax for 2023.

Second quarter 2023 estimated tax payment due. Despite the IRS referring to these payments as quarterly estimated taxes, the due dates don’t necessarily fall within “quarters” nor do they each represent three months of tax payments. They represent an equal quarterly share of your estimated income tax liability paid at uneven intervals. The first payment occurs 3 and a half months into the year. The second payment is five and a half months; the third payment is eight and a half months, and the fourth payment is due 12 and a half months after the year starts. ( intuit.com )

3rd Quarter 2023

The third quarter of a calendar year is made up of July, August, and September.

July 10:

Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070. ( irs.gov )

August 10:

Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070. ( irs.gov )

September 11:

Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070. ( irs.gov )

September 15:

Individuals. Make a payment of your 2023 estimated tax if you’re 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 third installment date for estimated tax in 2023. For more information, see Pub. 505. ( irs.gov )

Partnerships. File a 2022 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 15, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065). ( irs.gov )

S corporations. File a 2022 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 15, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S). ( irs.gov )

Corporations. Deposit the third installment of estimated income tax for 2023. ( irs.gov )

Third quarter 2023 estimated tax payment due ( intuit.com )

4th Quarter 2023

The fourth quarter of a calendar year is made up of October, November, and December.

October 10:

Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070. ( irs.gov )

October 16:

Individuals. If you have an automatic 6-month extension to file your income tax return for 2022, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. ( irs.gov )

Corporations. File a 2022 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Corporations under April 18, earlier. ( irs.gov )

November 13:

Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070. ( irs.gov )

December 11:

Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. ( irs.gov )

December 15:

Corporations. Deposit the fourth installment of estimated income tax for 2023. ( irs.gov )

December 31:

Required minimum distributions must be taken for individuals age 73 or older by the end of 2023. After taking your first RMD (for 2022) by April 1, 2023 if you turned 72 in 2022, you also need to take your 2023 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2023. ( intuit.com )