January 2023

January 10
• Tip employees report December tips to employers via Form 4070.

January 17
• Fourth quarter 2022 estimated tax payment due for individuals and calendar-year estates and trusts.
• Farmers and fishermen pay estimated tax for 2022. (See also March 1)
• Employers deposit December payroll and nonpayroll withholding taxes if monthly deposit rule applies.

January 31
• Due date for businesses to provide Forms W-2 and 1099 to employees and other payees.
• Due date for businesses to file Forms W-2 and 1099, including Form 1099-NEC reporting nonemployee compensation, with the SSA and IRS, respectively.
• Employers file Form 941 for fourth quarter or Form 944 for 2022. 
• Farm employers file Form 943 for 2022.
• File Form 945 to report income tax withheld for 2022 on all nonpayroll items. These include backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. 
Note: See also February 10 for information on Forms 940, 941, 943, 944, and 945. 
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in December 2022.

February 2023

February 10
• Tip employees report January tips to employers via Form 4070. Due date for Forms 940, 941, 943, 944, and 945 if respective taxes are deposited timely, properly, and in full.

February 15
• If an exemption from income tax withholding was claimed on last year’s Form W-4, file a new Form W-4 to continue the exemption for another year.
• Due date for businesses to provide Forms 1099-B, 1099-S, and 1099-MISC (substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 8 or gross proceeds paid to an attorney reported in box 10) to payees.
• Employers deposit January payroll and nonpayroll withholding taxes if monthly deposit rule applies.

February 28
• Applicable Large Employers (ALEs) file paper Forms 1094-C and 1095-C with the IRS; all other providers file paper Forms 1094-B and 1095-B with the IRS. For electronically filed forms, the due date is March 31.
• File Form 1096 along with copies of information returns issued for 2022. For electronically filed forms, the due date is generally extended to March 31.
• Large food and beverage employers file paper Forms 8027 to report tip income and allocated tips.
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in January.

March 2023

March 1
• Due date to file Form 1040 (or Form 1040-SR) and pay any tax due for farmers and fishermen who did not pay 2022 estimated tax by 1/17/23 and want to avoid underpayment penalties.

March 2 
• ALEs provide Form 1095-C to employees; all other provides provide Form 1095-B to responsible individuals.

March 10
• Tip employees report February tips to employees via Form 4070.

March 15
• File calendar-year 2022 partnership returns (Form 1065) or Form 7004 for a six-month extension.
• File calendar-year 2022 S corporation returns (Form 1120-S) or Form 7004 for a six-month extension.
• File Form 2553 (Election by a Small Business Corporation) to be an S corporation starting with calendar year 2023.
• Employers deposit February payroll and nonpayroll withholding taxes if monthly deposit rule applies.

March 31
• File electronic Forms W-2G, 1094-B, 1094-c, 1095-B, 1095-C, 1097, 1098, 1099 (except Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and 8027. This due date applies only if filing electronically; otherwise, the due date was February 28.
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in February.

April 2023

April 10
• Tip employees report March tips to employers via Form 4070.

April 18
• File 2022 individual income (Form 1040 or Form 1040-SR) and gift tax (Form 709) returns or Form 4868 for a six-month extension.
• File calendar-year 2022 C corporation returns (Form 1120) or Form 7004 for a six-month extension.
• File 2022 trust and estate income tax returns (Form 1041) or Form 7004 for a 5 1/2-month extension (six-month extension for Form 1041 of an individual’s bankruptcy estate).
• Individuals, estates, and trusts that (1) paid cash wages of $2,400 or more in 2022 to a household employee, (2) paid cash wages to all household employees of $1,000 or more in any calendar quarter in 2021 or 2022, or (3) withheld federal income tax in 2022 for any household employee, file Schedule H with Form 1040 or 1041 and report any household employment taxes. If not required to file Form 1040 or 1041, file Schedule H separately.
• First quarter estimated income tax payment for 2023 due for individuals and calendar-year corporations, estates, trusts, and tax-exempt organizations (other than private foundations).
• Employers deposit March payroll and nonpayroll withholding taxes if monthly deposit rule applies.

May 2023

May 1   
• Employers file Form 941 for first quarter (May 10 if all taxes deposited in full and on time).
• Employers deposit FUTA tax owed through March if more than $500.
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in March.

May 10
• Tip employees report April tips to employers via Form 4070.
• Employers file Form 941 for first quarter if al taxes deposited in full and on time.

May 15
• Employers deposit April payroll and nonpayroll withholding taxes if monthly deposit rule applies.
• Due date for filing or extending 2022 Forms 990, 990-EZ, or 990-PF or filing Form 990-N for calendar-year exempt organizations.
• First quarter 2023 estimated tax payment due for calendar-year private foundations.

May 31
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in April.

June 2022

June 12
• Tip employees report May tips to employers via Form 4070.

June 15
• Second quarter 2023 estimated tax payment due for individuals, calendar-year corporations, estates, trusts, private foundations, and most exempt organizations.
• U.S. citizens or resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico file or extend 2022 form 1040 or Form 1040-SR. Participants in a combat zone may be able to further extend the filing deadline-see IRS Pub 3 (Armed Forces’ Tax Guide).
• Employers deposit May payroll and nonpayroll withholding taxes if monthly deposit rule applies.

June 30
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in May.

July 2023

July 10
• Tip employees report June tips to employers via Form 4070.

July 17
• Employers deposit June payroll and nonpayroll withholding taxes if monthly deposit rule applies.

July 31
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in June.
• Employers file Form 941 for second quarter (August 10 if all taxes deposited in full and on time).
• Form 944 filers deposit any undeposited tax if their tax liability is $2,500 or more for 2023 but less than $2,500 for the second quarter.
• Employers deposit FUTA tax owed through June if more than $500.
• 2022 Form 5500 or 5500-EZ due for calendar-year employee benefit plans.  

August 2023

August 10
• Tip employees report July tips to employers via Form 4070.
• Employers file Form 941 for second quarter if all taxes deposited in full and on time.

August 15
• Employers deposit July payroll and nonpayroll withholding taxes if monthly deposit rules applies.

August 31
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in July.

September 2023

September 11
• Tip employees report August tips to employers via Form 4070.

September 15
• Third quarter 2023 estimated tax payment due for individuals, calendar-year corporations, estates, trusts, private foundations, and most exempt organizations.
• 2022 Form 1065 due for calendar-year partnerships on extension.
• 2022 Form 1120-S due for calendar-year S corporations on extension.
• Employers deposit August payroll and nonpayroll withholding taxes if monthly deposit rule applies.

October 2023

October 2
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in August.
• 2022 Form 1041 due for calendar-year trusts and estates on extension.

October 10
• Tip employees report September tips to employers via Form 4070.

October 16
• 2022 Form 1040 or Form 1040-SR due for individuals on extension.
• 2022 Form 1120 due for calendar-year C corporations on extension
• 2022 Form 5500 due for calendar-year employee benefit plans on extension.
• Employers deposit September payroll and nonpayroll withholding taxes if monthly deposit rule applies.

October 31
• Employers file Form 941 for third quarter (November 13 if all taxes deposited in full and on time).
• Form 944 filers deposit any undeposited tax if their tax liability is $2,500 or more for 2023 but less than $2,500 for the third quarter.
• Employers deposit FUTA tax owed through September if more than $500.
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in September.

November 2023

November 1
• Employers should start informing employees that if their income tax situation will be different in 2024, they may need to fill out a new For W-4 for 2024. 

November 13
• Tip employees report October tips to employers via Form 4070.
• Employers file Form 941 for third quarter if all taxes are deposited in full and on time.

November 15
• 2022 returns due for calendar-year exempt organizations on extension.
• Employers deposit October payroll and nonpayroll withholding taxes if monthly deposit rule applies.

November 30
• File Form 2290 and pay the heavy highway vehicle use tax for vehicles first used in October.

December 2023

December 11
• Tip employees report November tips to employers via Form 4070.

December 15
• Fourth quarter 2023 estimated tax payment due for calendar-year corporations.
• Employers deposit November payroll and nonpayroll withholding taxes in monthly deposit rule applies.