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Tax Calendar

Dates To Remember for this Quarter

Quarterly  Yearly

This tax calendar has the due dates that most taxpayers will find useful. Employers and persons who pay excise taxes also should use the Employer's Federal Tax Calendar and the Federal Excise Tax Calendar.

Fiscal-year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.

If you prefer to save the following tax dates within the Microsoft Outlook Calendar, please click the download link below. Then simply import the file into Microsoft Outlook by selecting "Import an iCalendar (.ics) or vCalendar file (.vcs)" and enjoy all of this year's Small Business Tax Events on your PC.
Download The IRS 2023 Outlook Tax Calendar*

General Federal Tax Calendar:

1st Quarter 2023

The first quarter of a calendar year is made up of January, February, and March.

January 10:

Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070. ( irs.gov )

January 16:

4th Quarter 2022 estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2022 tax year. ( intuit.com )

January 17:

Individuals. Make a payment of your estimated tax for 2022 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2022 estimated tax payments. However, you don't have to make this payment if you file your 2022 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2023. ( irs.gov )

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 don't pay your estimated tax by January 17, you must file your 2022 return and pay all tax due by March 1, 2023, to avoid an estimated tax penalty. ( irs.gov )

January 24:

January 2023 - 2022 Tax season begins. This marks the first day the IRS will begin accepting and processing 2022 federal tax returns. ( intuit.com )

January 31:

All businesses. Give annual information statements to recipients of certain payments you 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. Payments that may be covered include the following.

  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
  • Compensation for workers who aren't considered employees (including fishing boat proceeds to crew members).
  • Dividends and other corporate distributions.
  • Interest.
  • Rent.
  • Royalties.
  • Payments of Indian gaming profits to tribal members.
  • Profit-sharing distributions.
  • Retirement plan distributions.
  • Original issue discount.
  • Prizes and awards.
  • Medical and health care payments.
  • Debt cancellation (treated as payment to debtor).
  • Cash payments over $10,000. See the instructions for Form 8300.
See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-S, Proceeds From Real Estate Transactions; and certain reporting on Form 1099-MISC, Miscellaneous Information, are due to recipients by February 15. ( irs.gov )

Payers of non-employee compensation. File Form 1099-NEC for nonemployee compensation paid in 2022. ( irs.gov )

Individuals who must make estimated tax payments. If you didn't pay your last installment of estimated tax by January 17, you may choose (but aren't required) to file your income tax return (Form 1040 or Form 1040-SR) for 2022 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by January 31, file and pay your tax by April 18. ( irs.gov )

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. ( irs.gov )

February 15:

Individuals. If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. ( irs.gov )

All businesses. Give annual information statements to recipients of certain payments you 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 applies only to the following types of payments.

  • All payments reported on Form 1099-B.
  • All payments reported on Form 1099-S.
  • Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.
( irs.gov )

February 28:

All Businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2022. These payments are described under All businesses under January 31, earlier. 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, which 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. ( irs.gov )

March 1:

Farmers and fishermen. File your 2022 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 18 to file if you paid your 2022 estimated tax by January 17, 2023. ( irs.gov )

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. ( irs.gov )

March 15:

Partnerships. File a 2022 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1065).

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 K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15. ( irs.gov )

S corporation election. S corporation election. File Form 2553 to elect 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. ( irs.gov )

S corporations. File a 2022 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1120-S).

To request 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 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15. ( irs.gov )

March 31:

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220. ( irs.gov )

The information in this tax calendar comes from the Internal Revenue Service Publication 509.

 

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