January 2023
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| During January |
All Employers - Give your employees their copies
of Form W-2 for 2022 by January 31, 2023. If an employee agreed to receive Form
W-2 electronically, post it on a website accessible to the employee and notify
the employee of the posting.
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| January 3 |
Employers - If the employer deferred paying the
employer share of social security tax or the railroad retirement tax equivalent
in 2020, 50% of the deferred amount of the employer share of social security tax
was due by January 3, 2022. The remaining 50% of the deferred amount of the
employer share of social security tax is due by January 3, 2023. Any payments or
deposits made before January 3, 2022, were first applied against the payment due
by January 3, 2022, and then applied against the payment due on January 3, 2023.
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| January 10 |
Employees - who work for tips. If you received
$20 or more in tips during December 2022, report them to your employer. You can
use Form 4070.
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| January 17 |
Individuals - Make a payment of your estimated
tax for 2022 if you did not pay your income tax for the year through withholding
(or did not pay in enough tax that way). Use Form 1040-ES. This is the final
installment date for 2022 estimated tax. However, you do not have to make this
payment if you file your 2022 return (Form 1040 or Form 1040-SR) and pay any tax
due by January 31, 2023.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in December 2022.
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Employers - Nonpayroll Withholding. If the
monthly deposit rule applies, deposit the tax for payments in December 2022.
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Farmers and Fishermen - Pay your estimated tax
for 2022 using Form 1040-ES. You have until April 18 to file your 2022 income
tax return (Form 1040 or Form 1040-SR). If you do not pay your estimated tax by
January 17, you must file your 2022 return and pay any tax due by March 1, 2023,
to avoid an estimated tax penalty.
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| January 31 |
Individuals who must make estimated tax
payments. If you did not pay your last installment of estimated tax
by January 17, you may choose (but are not required) to file your income tax
return (Form 1040 or Form 1040-SR) for 2022 by January 31. Filing your return
and paying any tax due by January 31, 2023, prevents any penalty for late
payment of the last installment. If you cannot file and pay your tax by January
31, file and pay your tax by April 18.
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Employers - Give your employees their copies of
Form W-2 for 2022. If an employee agreed to receive Form W-2 electronically,
have it posted on a website and notify the employee of the posting. File Form
W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the
Forms W-2 you issued for 2022.
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Businesses - Give annual information statements
to recipients of certain payments made during 2022. You can use the appropriate
version of Form 1099 or other information return. Form 1099 can be issued
electronically with the consent of the recipient. This due date only applies to
certain types of payments.
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Payers of nonemployee compensation - File Form
1099-NEC for nonemployee compensation paid in 2022.
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Payers of Gambling Winnings - If you either paid
reportable gambling winnings or withheld income tax from gambling winnings, give
the winners their copies of Form W-2G.
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Employers - Nonpayroll taxes. File Form 945 to
report income tax withheld for 2022 on all nonpayroll items, including backup
withholding and withholding on pensions, annuities, IRAs, gambling winnings, and
payments of Indian gaming profits to tribal members. Deposit or pay any
undeposited tax under the accuracy of deposit rules. If your tax liability is
less than $2,500, you can pay it in full with a timely filed return. If you
deposited the tax for the year timely, properly, and in full, you have until
February 10 to file the return.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the fourth quarter of 2022. Deposit or
pay any undeposited tax under the accuracy of deposit rules. If your tax
liability is less than $2,500, you can pay it in full with a timely filed
return. If you deposited the tax for the quarter timely, properly, and in full,
you have until February 10 to file the return.
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Employers - Federal unemployment tax. File Form
940 for 2022. If your undeposited tax is $500 or less, you can either pay it
with your return or deposit it. If it is more than $500, you must deposit it.
However, if you deposited the tax for the year timely, properly, and in full,
you have until February 10 to file the return.
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Certain Small Employers - File Form 944 to
report Social Security and Medicare taxes and withheld income tax for 2022.
Deposit or pay any undeposited tax under the accuracy of deposit rules. If your
tax liability is $2,500 or more for 2022 but less than $2,500 for the fourth
quarter, deposit any undeposited tax or pay it in full with a timely filed
return. If you deposited the tax for the year timely, properly, and in full, you
have until February 10 to file the return.
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Farm Employers - File Form 943 to report Social
Security and Medicare taxes and withheld income tax for 2022. Deposit or pay any
undeposited tax under the accuracy of deposit rules. If your tax liability is
less than $2,500, you can pay it in full with a timely filed return. If you
deposited the tax for the year timely, properly, and in full, you have until
February 10 to file the return.
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February 2023
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| February 10 |
Employees - who work for tips. If you received
$20 or more in tips during January, report them to your employer. You can use
Form 4070.
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Employers - Nonpayroll taxes. File Form 945 to
report income tax withheld for 2022 on all nonpayroll items. This due date
applies only if you deposited the tax for the year in full and on time.
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Certain Small Employers - File Form 944 to
report Social Security and Medicare taxes and withheld income tax for 2022. This
tax due date applies only if you deposited the tax for the year in full and on
time.
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Farm Employers - File Form 943 to report Social
Security and Medicare taxes and withheld income tax for 2022. This due date
applies only if you deposited the tax for the year in full and on time.
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Employers - Federal unemployment tax. File Form
940 for 2022. This due date applies only if you deposited the tax for the year
in full and on time.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the fourth quarter of 2022. This due date
applies only if you deposited the tax for the quarter in full and on time.
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| February 15 |
Individuals - If you claimed exemption from
income tax witholding last year on the Form W-4 you gave your employer, you must
file a new Form W-4 by this date to continue your exemption for another year.
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Businesses - Give annual information statements
to recipients of certain payments made during 2022. You can use the appropriate
version of Form 1099 or other information return. This due date applies only to
payments reported on Form 1099-B, Form 1099-S, and substitute payments reported
in Box 8 or gross proceeds paid to an attorney reported in Box 10 of Form
1099-MISC.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in January.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in January.
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| February 16 |
Employers - Begin withholding income tax from
the pay of any employee who claimed exemption from withholding in 2022, but did
not give you a new Form W-4 to continue the exemption this year.
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| February 28 |
Health Coverage Reporting to IRS - If you are an
Applicable Large Employer, file paper Forms 1094-C, Transmittal of
Employer-Provided Health Insurance Offer and Coverage Information
Returns, and 1095-C with the IRS. For all other providers of minimum
essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage
Information Returns, and 1095-B with the IRS. If you are filing any of
these forms with the IRS electronically, your due date for filing them will be
extended to March 31.
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Businesses - File information returns (for
example, certain Forms 1099) for certain payments you made during 2022. However,
Form 1099-NEC reporting nonemployee compensation must be filed by January 31.
There are different forms for different types of payments. Use a separate Form
1096 to summarize and transmit the forms for each type of payment. See the
General Instructions for Certain Information Returns for information on what
payments are covered, how much the payment must be before a return is required,
what form to use, and extensions of time to file.
If you file Forms
1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation),
3921, 3922 or W-2G electronically, your due date for filing them with the IRS
will be extended to March 31. The due date for giving the recipient these forms
generally remains January 31.
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Payers of Gambling Winnings - File Form 1096,
Annual Summary and Transmittal of U.S. Information Returns, along with
Copy A of all the Forms W-2G you issued for 2022. If you file Forms W-2G
electronically, your due date for filing them with the IRS will be extended to
March 31. The due date for giving the recipient these forms remains January 31.
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Large Food and Beverage Establishment Employers
- with employees who work for tips. File Form 8027, Employer's Annual
Information Return of Tip Income and Allocated Tips. Use Form 8027-T,
Transmittal of Employer's Annual Information Return of Tip Income and
Allocated Tips, to summarize and transmit Forms 8027 if you have more
than one establishment. If you file Forms 8027 electronically your due date for
filing them with the IRS will be extended to March 31.
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March 2023
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| March 1 |
Farmers and Fishermen - File your 2022 income
tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, you have
until April 18 to file if you paid your 2022 estimated tax by January 17, 2023.
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| March 2 |
Health Coverage Reporting to Employees - If you
are an Applicable Large Employer, provide Form 1095-C, Employer-Provided
Health Insurance Offer and Coverage, to full-time employees. For all
other providers of minimum essential coverage, provide Form 1095-B, Health
Coverage, to responsible individuals.
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| March 10 |
Employees who work for tips. - If you received
$20 or more in tips during February, report them to your employer. You can use
Form 4070.
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| March 15 |
Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in February.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in February.
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Partnerships - File a 2022 calendar year income
tax return (Form 1065). Provide each partner with a copy of their Schedule K-1
(Form 1065-B) or substitute Schedule K-1. To request an automatic 6-month
extension of time to file the return, file Form 7004. Then file the return and
provide each partner with a copy of their final or amended (if required)
Schedule K1 (Form 1065) by September 15.
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S Corporations - File a 2022 calendar year
income tax return (Form 1120S) and pay any tax due. Provide each shareholder
with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income,
Credits, Deductions, etc., or a substitute Schedule K-1. If you want an
automatic 6-month extension of time to file the return, file Form 7004 and
deposit what you estimate you owe in tax. Then file the return, pay any tax,
interest, and penalties due and provide each shareholder with a copy of their
Schedule K-1 by September 15.
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S corporation election - File Form 2553,
Election by a Small Business Corporation, to choose to be treated as an S
corporation beginning with calendar year 2023. If Form 2553 is filed late, S
corporation treatment will begin with calendar year 2024.
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| March 31 |
Electronic Filing of Forms - File Forms 1097,
1098, 1099 (except Form 1099-NEC), 3921, 3922, and W-2G with the IRS. This due
date applies only if you file electronically. The due date for giving the
recipient these forms generally remains January 31.
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Electronic Filing of Form W-2G - File copies of
all the Form W-2G (Certain Gambling Winnings) you issued for 2022. This due date
applies only if you electronically file. The due date for giving the recipient
these forms remains January 31.
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Electronic Filing of Forms 8027 - File copies of
all the Forms 8027 you issued for 2022. This due date applies only if you
electronically file.
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Electronic Filing of Forms 1094-C and 1095-C and Forms
1094-B and 1095-B - If you're an Applicable Large Employer, file
electronic forms 1094-C and 1095-C with the IRS. For all other providers of
minimum essential coverage, file electronic Forms 1094-B and 1095-B with the
IRS.
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April 2023
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| April 10 |
Employees - who work for tips. If you received
$20 or more in tips during March, report them to your employer. You can use Form
4070.
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| April 18 |
Individuals - File an income tax return for 2022
(Form 1040 or Form 1040-SR) and pay any tax due. If you want an automatic
6-month extension of time to file the return, file Form 4868, Application
for Automatic Extension of Time To File U.S. Individual Income Tax
Return and pay what you estimate you owe in tax to avoid penalties and
interest. Then file Form 1040 or Form 1040-SR by October 16.
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Household Employers - If you paid cash wages of
$2,400 or more in 2022 to a household employee, file Schedule H (Form 1040 or
Form 1040-SR) with your income tax return and report any employment taxes.
Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or Form
1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter
of 2021 or 2022 to household employees.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in March.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in March.
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Individuals - If you are not paying your 2023
income tax through withholding (or will not pay in enough tax during the year
that way), pay the first installment of your 2023 estimated tax. Use Form
1040-ES.
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Corporations - File a 2022 calendar year income
tax return (Form 1120) and pay any tax due. If you want an automatic 6-month
extension of time to file the return, file Form 7004 and deposit what you
estimate you owe in taxes.
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Corporations - Deposit the first installment of
estimated income tax for 2023. A worksheet, Form 1120-W, is available to help
you estimate your tax for the year.
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May 2023
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| May 1 |
Employers - Federal unemployment tax. Deposit
the tax owed through March if more than $500.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the first quarter of 2023. Deposit any
undeposited tax. If your tax liability is less than $2,500, you can pay it in
full with a timely filed return. If you deposited the tax for the quarter in
full and on time, you have until May 10 to file the return.
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| May 10 |
Employees - who work for tips. If you received
$20 or more in tips during April, report them to your employer. You can use Form
4070.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the first quarter of 2023. This due date
applies only if you deposited the tax for the quarter in full and on time.
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| May 15 |
Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in April.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in April.
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June 2023
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| June 12 |
Employees - who work for tips. If you received
$20 or more in tips during May, report them to your employer. You can use Form
4070.
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| June 15 |
Individuals - If you are a U.S. citizen or
resident alien living and working (or on military duty) outside the United
States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax,
interest, and penalties due. If you want additional time to file your return,
file Form 4868 to obtain 4 additional months to file. Then file Form 1040 or
Form 1040-SR by October 16.
However, if you are a participant in a
combat zone you may be able to further extend the filing deadline.
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Individuals - Make a payment of your 2023
estimated tax if you are not paying your income tax for the year through
withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is
the second installment date for estimated tax in 2023.
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Corporations - Deposit the second installment of
estimated income tax for 2023. A worksheet, Form 1120-W, is available to help
you estimate your tax for the year.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in May.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in May.
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July 2023
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| July 10 |
Employees - who work for tips. If you received
$20 or more in tips during June, report them to your employer. You can use Form
4070.
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| July 17 |
Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in June.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in June.
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| July 31 |
Employers - Federal unemployment tax. Deposit
the tax owed through June if more than $500.
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Employers - If you maintain an employee benefit
plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or
5500-EZ for calendar year 2022. If you use a fiscal year as your plan year, file
the form by the last day of the seventh month after the plan year ends.
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Certain Small Employers - Deposit any
undeposited tax if your tax liability is $2,500 or more for 2023 but less than
$2,500 for the second quarter.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the second quarter of 2023. Deposit any
undeposited tax. (If your tax liability is less than $2,500, you can pay it in
full with a timely filed return.) If you deposited the tax for the quarter in
full and on time, you have until August 10 to file the return.
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August 2023
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| August 10 |
Employees - who work for tips. If you received
$20 or more in tips during July, report them to your employer. You can use Form
4070.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the second quarter of 2023. This due date
only applies if you deposited the tax for the quarter timely, properly, and in
full.
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| August 15 |
Employer - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in July.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in July.
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September 2023
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| September 11 |
Employees - who work for tips. If you received
$20 or more in tips during August, report them to your employer. You can use
Form 4070.
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| September 15 |
Individuals - Make a payment of your 2023
estimated tax if you are not paying your income tax for the year through
withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is
the third installment date for estimated tax in 2023.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in August.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in August.
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S Corporations - File a 2022 calendar year
income tax return (Form 1120S) and pay any tax due. This due date applies only
if you timely requested an automatic 6-month extension. Provide each shareholder
with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
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Partnerships - File a 2022 calendar year return
(Form 1065). This due date applies only if you were given an additional 6-month
extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a
substitute Schedule K1.
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Corporations - Deposit the third installment of
estimated income tax for 2023. A worksheet, Form 1120-W, is available to help
you make an estimate of your tax for the year.
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October 2023
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| October 10 |
Employees - who work for tips. If you received
$20 or more in tips during September, report them to your employer. You can use
Form 4070.
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| October 16 |
Individuals - If you have an automatic 6-month
extension to file your income tax return for 2022, file Form 1040 or Form
1040-SR and pay any tax, interest, and penalties due.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in September.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in September.
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Corporations - File a 2022 calendar year income
tax return (Form 1120) and pay any tax, interest, and penalties due. This due
date applies only if you timely requested an automatic 6-month extension.
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| October 31 |
Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the third quarter of 2023. Deposit any
undeposited tax. (If your tax liability is less than $2,500, you can pay it in
full with a timely filed return.) If you deposited the tax for the quarter in
full and on time, you have until November 13 to file the return.
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Certain Small Employers - Deposit any
undeposited tax if your tax liability is $2,500 or more for 2023 but less than
$2,500 for the third quarter.
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Employers - Federal Unemployment Tax. Deposit
the tax owed through September if more than $500.
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November 2023
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| During November |
Employers - Income tax withholding. Encourage
employees to fill out a new Form W-4 for 2024 if they experienced any personal
or financial changes. The 2023 revision of Form W-4 will be available on the IRS
website by mid-December.
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| November 13 |
Employees - who work for tips. If you received
$20 or more in tips during October, report them to your employer. You can use
Form 4070.
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Employers - Social Security, Medicare, and
withheld income tax. File Form 941 for the third quarter of 2023. This due date
only applies if you deposited the tax for the quarter timely, properly, and in
full.
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| November 15 |
Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in October.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in October.
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December 2023
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| December 11 |
Employees - who work for tips. If you received
$20 or more in tips during November, report them to your employer. You can use
Form 4070.
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| December 15 |
Corporations - Deposit the fourth installment of
estimated income tax for 2023. A worksheet, Form 1120-W, is available to help
you estimate your tax for the year.
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Employers - Social Security, Medicare, and
withheld income tax. If the monthly deposit rule applies, deposit the tax for
payments in November.
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Employers - Nonpayroll withholding. If the
monthly deposit rule applies, deposit the tax for payments in November.
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