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Each date shown below is the last day for filing the return or making the payment of tax indicated.

For income tax returns, the due dates apply to calendar-year taxpayers only. Employment tax due dates are determined on a calendar-year basis for all taxpayers.

If any statutory due date falls on a Saturday, Sunday, or legal holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or legal holiday (national, District of Columbia, or statewide in the state where the return is to be filed).

Source: Kiplinger

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

JANUARY

January 3 Self-Employed Individuals Pay Half of Deferred 2020 Social Security Taxes
January 10 Tips for December 2021 Reported to Employer (Form 4070)
January 18 Estimated Tax Payment for 4th Quarter of 2021 (Form 1040-ES)

Farmers and Fishermen Pay Estimated Tax for 2021 (Form 1040-ES)
January 31 File 2021 Tax Return (Form 1040) to Avoid Penalty if Last Installment of Estimated Tax Not Paid by January 18

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FEBRUARY

February 10 Tips for January 2022 Reported to Employer (Form 4070)
February 15 File Form W-4 to Reclaim Exemption from Withholding for 2022

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MARCH

March 1 Farmers and Fishermen File 2021 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 18
March 10 Tips for February 2022 Reported to Employer (Form 4070)

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APRIL

April 1 First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2021
April 11 Tips for March 2022 Reported to Employer (Form 4070)
April 18
  • File 2021 Tax Return (Form 1040) and Pay Tax Due (except for residents of Maine and Massachusetts)
  • Estimated Tax Payment for 1st Quarter of 2022 (Form 1040-ES)
  • Contribute to Individual Retirement Account (IRA) or Education Savings Account for 2021 is due.
  • Withdraw Excess IRA Contributions in 2021 to Avoid Penalty if Filing of Form 1040 Was Not Extended
  • Contribute to Health Savings Account (HSA) for 2021
  • Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2021 by Self-Employed if Filing of Form 1040 Was Not Extended
  • 2021 returns are due for trusts and calendar-year estates and C corporations.
  • FinCEN Form 114 (“Report of Foreign Bank and Financial Accounts”) is due — but an automatic extension applies to October 15.
  • File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed)
  • File Form 4868 to Request 6-Month Income Tax Return Filing Extension (payment of tax not extended)
  • SEP and profit-sharing plan contributions are also due today if your return is not being extended.
April 19 File 2021 Tax Return (Form 1040) and Pay Tax Due for residents of Maine and Massachusetts

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MAY

May 2 Employers must file Form 941 (“Employer’s Federal Quarterly Tax Return”) for the first quarter (May 10 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through March if the liability is more than $500.
May 10 Tips for April 2022 Reported to Employer (Form 4070)
May 16 Calendar-year exempt organizations must file (or extend) their 2021 Forms 990, 990-EZ or 990-PF returns.

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JUNE

June 10 Tips for May 2022 Reported to Employer (Form 4070)
June 15
  • Estimated Tax Payment for 2nd Quarter of 2022 (Form 1040-ES)
  • U.S. Taxpayers Living and Working Abroad File 2021 Tax Return (Form 1040)
  • U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)
  • Military Personnel on Duty Outside the U.S. File 2021 Tax Return (Form 1040)
  • Military Personnel on Duty Outside the U.S. File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)

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JULY

July 11 Tips for June 2022 Reported to Employer (Form 4070)
July 15 If the monthly deposit rule applies, employers must deposit the tax for payments in June for Social Security, Medicare, withheld income tax and nonpayroll withholding.

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AUGUST

August 1 Employers must file Form 941 for the second quarter (August 10 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through June if the liability is more than $500.
August 10 Tips for July 2022 Reported to Employer (Form 4070)
August 15 If the monthly deposit rule applies, employers must deposit the tax for payments in July for Social Security, Medicare, withheld income tax and nonpayroll withholding.

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SEPTEMBER

September 12 Tips for August 2022 Reported to Employer (Form 4070)
September 15
  • Third quarter 2022 estimated tax payments are due for individuals, calendar-year corporations, estates and trusts.
  • If an extension was obtained, partnerships should file their 2021 Form 1065 by this date.
  • If an extension was obtained, calendar-year S corporations should file their 2021 Form 1120S by this date.
  • If the monthly deposit rule applies, employers must deposit the tax for payments in August for Social Security, Medicare, withheld income tax and nonpayroll withholding.
September 30 Calendar-year trusts and estates on extension must file their 2021 Form 1041.

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OCTOBER

October 11 Tips for September 2022 Reported to Employer (Form 4070)
October 17
  • Personal federal income tax returns for 2021 that received an automatic extension must be filed today and any tax, interest, and penalties due must be paid.
  • If the monthly deposit rule applies, employers must deposit the tax for payments in September for Social Security, Medicare, withheld income tax and nonpayroll withholding.
  • The Financial Crimes Enforcement Network (FinCEN) Form 114 “Report of Foreign Bank and Financial Accounts” (also known as the “FBAR”) must be filed by today, if not filed already, for offshore bank account reporting. (This report received an automatic extension to today if not filed by the original due date of April 18th.)
  • If an extension was obtained, calendar-year C corporations should file their 2021 Form 1120 by this date.
October 31
  • Employers must file Form 941 for the third quarter (November 10 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through September if the liability is more than $500.

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NOVEMBER

November 10 Tips for October 2022 Reported to Employer (Form 4070)
November 15 If an extension was obtained, calendar-year tax exempt organizations should file their 2021 returns. If the monthly deposit rule applies, employers must deposit the tax for payments in October for Social Security, Medicare, withheld income tax and nonpayroll withholding.

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DECEMBER

December 12 Tips for November 2022 Reported to Employer (Form 4070)
December 15 Fourth quarter 2022 estimated tax payments are due for calendar-year corporations. If the monthly deposit rule applies, employers must deposit the tax for payments in November for Social Security, Medicare, withheld income tax and nonpayroll withholding.
December 31
  • Contribution to Employer-Sponsored Retirement Plan for 2022 (401(k), 403(b), 457 or federal thrift savings plans)
  • Required Minimum Distribution (RMD) by Individuals Who are 73 or Older at the End of 2022

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Disclaimer: The dates on this page are to be used as a guide. It is your responsibility to comply with all tax filing deadlines.