Important Tax Deadlines and Dates
 

Individual Filers - including employees, retirees, self-employed individuals, independent contractors, and gig workers

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January 16, 2023   4th Quarter 2022 estimated tax payment due. If you make quarterly estimated tax payments, this is the due date                                             for your final quarterly payment for the 2022 tax year.

 

January 2023         2022 Tax season begins. Date to be announced by IRS for when they will begin accepting and processing 2022 federal                                     tax returns.

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January 31, 2023   Due date for employers to send W-2 forms. To ensure you’re able to complete your tax return on time, the IRS requires                                   all employers to send you a W-2 no later than January 31 following the close of the tax year. Generally, this means W-                                     2s get sent by January 31, but you won’t necessarily receive your form by this date.

 

January 31, 2023   Certain 1099 forms are sent. Various 1099 forms, and forms 1099-NEC,1099-MISC, and 1099-K are used to report                                           payments that typically don’t come from an employer, such as if you work as an independent contractor, gig worker, or                                   self-employed person or if you receive income such as interest, dividends, prize winnings, rents, royalties, or                                                     brokerage account transactions. If January 31 falls on a weekend or holiday, these forms are due to be sent the                                               following business day.

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April 18, 2023         Tax day (unless extended due to local state holiday). The tax deadline typically falls on April 15 each year, but can be                                       delayed if it falls on a weekend or holiday. Missing the tax deadline can have consequences like penalties and interest.

 

April 18, 2023         Deadline to File Form 4868 and request an extension. The tax day deadline is also the last day to file Form 4868                                               requesting an extension to file your individual income tax return. If you won’t be ready to file your tax return by tax day,                                   make sure you instead complete an extension request, granting you the ability to delay filing a completed return until                                     October 16, 2023. But remember, even if you choose to file an extension, you are still required to pay any taxes you                                           may owe by the April deadline.

 

April 18, 2023         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.

 

April 18, 2023         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.

 

June 15, 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.

 

September 15, 2023  Third quarter 2023 estimated tax payment due.

 

October 16, 2023   Deadline to file your extended 2022 tax return. If you chose to file an extension request on your tax return, this is the                                      due date for filing your tax return.

 

January 15, 2024  Fourth quarter 2023 estimated tax payment due. This represents the final quarterly estimated tax payment due for                                          2023. If you choose the option to pay 100% of your previous year’s tax liability, any unpaid taxes will be due when you                                      file your 2023 individual tax return by the April 2024 deadline.

 

Businesses - Partnerships (including LLCs) and S Corps (Form 1120S)

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January 16, 2023  4th Quarter 2022 estimated tax payment due

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January 2023        2022 Tax season begins.  Date to be announced by IRS for when they will begin accepting and processing 2022 federal                                    tax returns.

January 31, 2023  Employers send W-2s forms to employees

 

January 31, 2023  Send certain 1099 forms

 

March 15, 2023     Taxes are due for some business types (partnerships, multi-member LLCs, and S-Corporations). Businesses organized                                    as partnerships, including multi-member LLCs, and S-Corporations need to file Form 1065, or 1120S by March 15,                                          2023, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the                                        15th day of the third month following the close of your tax year. For example, if your business uses an April 1 - March                                      31 tax year, your business tax return would be due June 15 instead of March 15.

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September 15, 2023  Deadline for extended partnership and S-corporation returns

 

January 15, 2024  Fourth quarter 2023 estimated tax payment due