To help you make sure you don’t miss any important 2023 deadlines, we’ve provided this summary of when various tax-related forms, payments, and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them. © 2023
Date | Deadline for |
January 10 | Individuals: Reporting December 2022 tip income of $20 or more to employers (Form 4070). |
January 17 | Individuals: Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
January 31 | Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalites for underpaying the January 17 installment of estimated taxes.
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February 10 | Individuals: Reporting January tip income of $20 or more to employers (Form 4070). |
February 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. |
February 28 | Businesses: Filing Form 1098, Form 1099 (other than those with a January 31 deadline) 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 10 | Individuals: Reporting February tip income of $20 or more to employers (Form 4070). |
March 15 | Calendar-Year S Corporations: Filing a 2022 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due. |
March 31 | Employers: Electronically filing 2022 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G. |
April 10 | Individuals: Reporting March tip income of $20 or more to employers (Form 4070). |
April 18 | Individuals: Filing a 2022 incom tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (For 4868) and paying any tax due. (See June 15 for an exception for certain taxpayers.)
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May 1 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2023 (Form 941) and paying any tax due. |
May 10 | Individuals: Reporting April tip income of $20 or more to employers (Form 4070). |
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. |
June 12 | Individuals: Reporting May tip income of $20 or more to employers (Form 4070). |
June 15 | Individuals: Filing a 2022 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States or you serve in the military outside of the United States and Puerto Rico. |
July 10 | Employers: 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. |
August 10 | Individuals: Reporting July tip income of $20 or more to employers (Form 4070). |
September 11 | Individuals: Reporting August tip income of $20 or more to employers (Form 4070). |
September 15 | Individuals: Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
October 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. |
October 10 | Individuals: Reporting September tip income of $20 or more to employers (Form 4070). |
October 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 United States). |
October 31 | Employers: Reporting income tax withholding and FICA taxes for third quarter 2023 (Form 941) and paying any tax due. |
November 13 | Individuals: Reporting October tip income of $20 or more to employers (Form 4070). |
November 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 11 | Individuals: Reporting November tip income of $20 or more to employers (Form 4070). |
December 15 | Calendar-year corporations: Paying the fourth installment of 2023 estimated income taxes. |