Upcoming Tax Deadlines
2023
January
February
| Friday 02/10/2023 |
| Employers: Employees are required to report to you tips of $20 or more earned during Jan. |
| Wednesday 02/15/2023 |
| Deposit payroll tax for Jan if the monthly deposit rule applies. File a new Form W-4 if you claimed exemption from income tax withholding in 2022. Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. |
| Thursday 02/16/2023 |
| Begin withholding on employees who claimed exemption from withholding in 2022 but did not file a W-4 to continue withholding exemption in 2023. |
| Tuesday 02/28/2023 |
| File Form 2290 and pay the tax for vehicles first used in January. File Form 8027 if you are a large food or beverage establishment. File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2022. File Form 730 and pay the tax on wagers accepted during January. File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS |
March
April
| Monday 04/10/2023 |
| Employers: Employees are required to report to you tips of $20 or more earned during March. |
| Friday 04/14/2023 |
| Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension. |
| Monday 04/17/2023 |
| File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/22 |
| Tuesday 04/18/2023 |
| Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2023 estimated tax – Use Form 1040-ES. Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax Deposit payroll tax for Mar if the monthly deposit rule applies. Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due. Household Employers: File Sch. H with Form 1040 if you paid $2,400 or more to a household employee. Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ. For an automatic 6-month extension, file Form 4868. Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions. Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. |
May
June
July
August
| Thursday 08/10/2023 |
| File Form 941 for the second quarter if you timely deposited all required payments. Employers: Employees are required to report to you tips of $20 or more earned during July. |
| Tuesday 08/15/2023 |
| File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2023 Deposit payroll tax for July if the monthly deposit rule applies. |
| Thursday 08/31/2023 |
| File Form 730 and pay tax on wagers accepted during July. File Form 2290 and pay the tax for vehicles first used during July. |
September
| Monday 09/11/2023 |
| Employers: Employees are required to report to you tips of $20 or more earned during August. |
| Friday 09/15/2023 |
| Corporations: Deposit the third installment of your 2023 estimated tax. Corporations: File calendar year Form 1120S if you timely requested a 6-month extension. Deposit payroll tax for Aug if the monthly deposit rule applies. Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension. Individuals: Pay the third installment of your 2023 estimated tax – Use Form 1040-ES. Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension. Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension. |
October
| Monday 10/02/2023 |
| File Form 730 and pay tax on wagers accepted during August. File Form 2290 and pay the tax for vehicles first used during August. |
| Tuesday 10/10/2023 |
| Employers: Employees are required to report to you tips of $20 or more earned during September. |
| Monday 10/16/2023 |
| Deposit payroll tax for Sep if the monthly deposit rule applies. Individuals: File Form 1040 if you timely requested a 6-month extension. Corporations: File calendar year Form 1120 if you timely requested a 6-month extension. Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868. |
| Tuesday 10/31/2023 |
| File Form 941 for the third quarter. File Form 2290 and pay the tax for vehicles first used during September. Deposit FUTA owed through Sep if more than $500. File Form 730 and pay tax on wagers accepted during September. File Form 720 for the third quarter. |
November
| Monday 11/13/2023 |
| File Form 941 for the third quarter if you timely deposited all required payments. Employers: Employees are required to report to you tips of $20 or more earned during October. Deposit payroll tax for payments on Nov 4-7 if the semiweekly deposit rule applies. |
| Wednesday 11/15/2023 |
| File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2023 Deposit payroll tax for Oct if the monthly rule applies. File extended Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2022 |
| Thursday 11/30/2023 |
| File Form 2290 and pay the tax for vehicles first used during October. File Form 730 and pay tax on wagers accepted during October. |
December
| Monday 12/11/2023 |
| Employers: Employees are required to report to you tips of $20 or more earned during November. |
| Friday 12/15/2023 |
| Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868 Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. Corporations: Deposit the fourth installment of your 2023 estimated tax. Deposit payroll tax for Nov if the monthly deposit rule applies. |