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).
| JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC |
Tax Calendar
Each date shown below is the last day for filing the return or making the payment of tax indicated.
| Jan. 3 | Self-Employed Individuals: Pay Half of Deferred 2020 Social Security Taxes |
| Jan. 10 | Individuals: Tips for December 2021 Reported to Employer (Form 4070) |
| Jan. 17 | Individuals: Estimated Tax Payment for 4th Quarter of 2021 (Form 1040-ES); Farmers and Fishermen Pay Estimated Tax for 2021 (Form 1040-ES) |
| Jan. 31 | Individuals: File the 2022 Tax Return (Form 1040 or Form 1040 SR) and pay the tax due, to avoid penalties for underpaying the Jan. 17 installment of estimated taxes. Businesses: Provide Form 1098, Form 1099-MISC (except for those that have a Feb. 15 deadline), Form 1099-NEC, and Form W-2G to recipients.Employers: Providing 2022 Form W-2 to employees. Reporting income tax withholding and FICA taxes for the fourth quarter 2022 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Employers: Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
FEBRUARY
| Feb. 10 | Individuals: Reporting January tip income of $20 or more to employers (Form 4070).Employers: Reporting income tax withholding and FICA taxes for the fourth quarter 2022 (Form 941) and filing a 2022 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due. |
| Feb. 15 | Businesses: Providing Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients. Individuals: File Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2022. |
| Feb. 28 | Businesses: Filing Form 1098, Form 1099 (other than those with Jan. 31 deadlines), and Form W-2G and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2022. (Electronic filers can defer filing to March 31.) |
MARCH
| Mar. 1 | Farmers and Fishermen: File 2022 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 18 |
| Mar. 10 | Individuals: Reporting February tip income of $20 or more to employers (Form 4070). |
| Mar. 15 | Calendar-Year S Corp.: Filing a 2022 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Calendar-Year Partnerships: Filing a 2022 income tax return (Form 1065 for Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
| Mar. 31 | Employers: Electronically file 2022 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G. |
APRIL
| Apr. 1 | Individuals: First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2021 |
| Apr. 10 | Individuals: Reporting March tip income of $20 or more to employers (Form 4070) |
| Apr. 18 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic, six-month extension (Form 4868), and paying any tax due. (See June 15 for an exception for certain taxpayers.) Paying the first installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Making 2022 contributions to a traditional IRA or Roth IRA (even if a 2022 income tax return extension is filed). Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax extension return is filed). Filing a 2022 gift tax return (Form 709) or filing for an automatic, six-month extension (Form 8892) and paying any gift tax dye. Filing for an automatic, six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.
Household Employers: Filing Schedule H, if wages paid equal $2,400 or more in 2022 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. Trusts and Estates: Filing an income tax return for the 2022 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 2 (Form 7004) and paying any income tax due. Calendar-Year Corporations: Filing a 2022 income tax return (Form 1120) or filing for an automatic, six-month extension (Form 7004) and paying any tax due. Paying the first installment of 2023 estimated income taxes. |
MAY
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| May 1 | Employers: Employers must file Form 941 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 | Individuals: Reporting April tip income of $20 or more to employers (Form 4070
Employers: Reporting income tax withholding and FICA taxes for the first quarter 2023 (Form 941), if you deposited on time and in full all of the associated taxes due. |
| May 15 | Exempt Organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) or filing for an automatic, six-month extension (Form 8868) and paying any tax due.
Calendar-year exempt organizations must file (or extend) their 2022 Forms 990, 990-EZ or 990-PF returns. Small Exempt Organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ. |
JUNE
| Jun. 12 | Individuals: Reporting May tip income of $20 or more to employers (Form 4070) |
| Jun. 15 | Individuals: Filing a 2022 individual income tax return (Form 1040 or Form 1040-SE) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the U.S. or you serve in the military outside the U.S. and Puerto Rico. Paying the second installment of 2023 estimated taxes, if not paying income tax through withholding (Form 040-ES).
Calednar-Year Corporations: Paying the second installment of 2023 estimated income taxes. |
JULY
| Jul. 10 | Individuals: Reporting June tip income of $20 or more to employers (Form 4070) |
| July. 31 | Employers: Reporting income tax withholding and FICA taxes for second quarter 2023 (Form 941) and paying any tax due. Filing a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. |
AUGUST
| Aug. 10 | Individuals: Reporting July tip income of $20 or more to employers (Form 4070) Employers: Reporting income tax withholding and FICA taxes for the second quarter 2023 (Form 941), if you deposited on time and in full all of the associated taxes due. |
SEPTEMBER
| Sept.11 | Individuals: Reporting August tip income of $20 or more to employers (Form 4070) |
| Sep. 15 | Calendar-Year Corporations: Paying the third installment of 2023 estimated income taxes. Calendar-Year S Corp.: Filing a 2022 income tax return (Form 1120-S) and paying any tax, interest, and penalties due, if an automatic, six-month extension was filed. Making contributions for 2022 to certain employer-sponsored retirement plans, if an automatic, six-month extension was filed. Calendar-Year Partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B), if an automatic, six-month extension was filed. |
OCTOBER
| Oct. 2 | Trusts and Estates: Filing an income tax return for the 2022 calendar year (Form 1041) and paying any tax, interest, and penalties due, if an automatic, five-and-a-half-month extension was filed. Employers: Establishing a SIMPLE or Safe-Harbor 401(k) plan for 2022, except in certain circumstances. |
| Oct. 10 | Individuals: Reporting September tip income of $20 or more to employers (Form 4070) |
| Oct. 16 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 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 U.S.). Making contributions for 2022 to certain existing retirement plans or establishing and contributing to a SEP for 2022, if an automatic, six-month extension was filed. Filing 2022 gift tax return (Form 709) and paying any tax, penalties, and interest due, if an automatic, six-month extension was filed. Calendar-Year C corporations: Filing a 2022 income tax return (Form 1120) and paying any tax, penalties, and interest due, if an automatic, six-month extension was filed. Making contributions for 2022 to certain employer-sponsored retirement plans, the automatic, six-month extension was filed. |
| Oct. 31 | Employers: Reporting income tax withholding and FICA taxes for the third quarter 2023 (Form 941) and paying any tax due. |
NOVEMBER
| Nov. 13 | Individuals: Reporting October tip income of $20 or more to employers (Form 4070) Employers: Reporting income tax withholding and FICA taxes for the third quarter 2023 (Form 941), if you deposited on time and in full all of the associated taxes due. |
| Nov. 15 | Exempt Organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) and paying any tax, interest, and penalties due, if a six-month extension was previously filed. |
DECEMBER
| Dec. 11 | Individuals: Reporting November tip income of $20 or more to employers (Form 4070) |
| Dec. 15 | Calendar-Year Corporations: Paying the fourth installment 2023 estimated income taxes. |
Disclaimer: The dates on this page are to be used as a guide. It is your responsibility to comply with all tax filing deadlines.