General Federal Tax Calendar:
1st Quarter 2022 |
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. |
January 18: |
Individuals. Make a payment of your estimated tax for 2021 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
2021 estimated tax payments. However, you
don't have to make this payment if you file
your 2021 return (Form 1040 or Form
1040-SR) and pay any tax due by January
31, 2022. |
Farmers and fishermen. Pay your estimated tax for 2021 using Form 1040-ES. You
have until April 15 to file your 2021 income
tax return (Form 1040 or Form 1040-SR). If
you don't pay your estimated tax by January
18, you must file your 2021 return and pay
any tax due by March 1, 2022, to avoid an
estimated tax penalty. |
January 31: |
Payers of non-employee compensation.
File Form 1099-NEC for nonemployee
compensation paid in 2021. |
All businesses. Give annual information
statements to recipients of certain payments
you made during 2021. 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. Forms 1099-B, Proceeds From Broker
and Barter Exchange Transactions, 1099-S,
Proceeds From Real Estate Transactions,
and certain reporting on Form 1099-MISC,
Miscellaneous Income, are due to recipients by February 18. |
Individuals who must make estimated tax
payments. If you didn't pay your last installment
of estimated tax by January 18, you
may choose (but aren't required) to file your
income tax return (Form 1040 or Form
1040-SR) for 2021 by January 31. Filing your
return and paying any 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 (April 19 if you live in Maine or Massachusetts). |
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. |
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. |
All businesses. Give annual information
statements to recipients of certain payments
you made during 2021. 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 14 of Form 1099-MISC.
|
February 28: |
All Businesses. File information returns
(for example, certain Forms 1099) for certain
payments you made during 2021. 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. |
March 2: |
Farmers and fishermen. File your 2021
income tax return (Form 1040 or Form
1040-SR) and pay any tax due. However,
you have until April 18 (April 19 if you live in
Maine or Massachusetts) to file if you paid
your 2021 estimated tax by January 18,
2022. |
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. |
March 15: |
Partnerships. File a 2021 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) 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. |
S corporation election. S corporation election. File Form 2553
to elect to be treated as an S corporation beginning
with calendar year 2022. If Form
2553 is filed late, S corporation treatment will
begin with calendar year 2023. |
S corporations. File a 2021 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) 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. |
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. |
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