2023 Federal Tax Due Dates
Quarterly Estimated Tax Due Dates:
4th quarter 2022 payment deadline: January 17, 2023
1st quarter payment deadline: April 18, 2023.
2nd quarter payment deadline: June 15, 2023.
3rd quarter payment deadline: September 15, 2023.
Other Key Dates:
Tax Deadlines: January to March
- Jan. 10, 2023: Deadline for employees who earned more than $20 in tip income in December to report this income to their employers on Form 4070.
- Jan. 17, 2023: Deadline to pay the fourth-quarter estimated tax payment for tax year 2022.
- Jan. 31, 2023: Your employer has until Jan. 31 to send you your W-2 form reporting your 2021 earnings. Most 1099 forms must be sent to independent contractors by this date as well.
- Feb. 10, 2023: Deadline for employees who earned more than $20 in tip income in January to report this income to their employers. You can use Form 1070 to do so.
- Feb. 15, 2023: Deadline for financial institutions to mail out Form 1099-B relating to sales of stock, bonds, or mutual funds through a brokerage account, Form 1099-S relating to real estate transactions; and Form 1099-MISC, unless the sender is reporting payments in boxes 8 or 10.3
- Feb. 28, 2023: Deadline for businesses to mail Forms 1099 and 1096 to the IRS.
- March 1, 2023: Deadline for farmers and fishermen to file individual income tax returns unless they paid 2022 estimated tax by Jan. 18, 2022.
- March 10, 2023: Deadline for employees who earned more than $20 in tip income in February to report this income to their employers.
- March 15, 2023: Deadline for corporate tax returns (Forms 1120, 1120-A, and 1120-S) for tax year 2022, or to request an automatic six-month extension of time to file (Form 7004) for corporations that use the calendar year as their tax year, and for filing partnership tax returns (Form 1065) or to request an automatic six-month extension of time to file (Form 7004).
- March 31, 2022: Deadline for businesses to e-file Forms 1099 and 1098 to the IRS, except Form 1099-NEC.
- April 10, 2023: Deadline for employees who earned more than $20 in tip income in March to report this income to their employers.
- April 18, 2023: Deadline for household employers who paid $2,400 or more in wages in 2022 to file Schedule H for Form 1040.4
- April 18, 2023: All individuals must file their 2022 personal tax returns, or Form 1040 or Form 1040-SR by this date. This is also the deadline to request an automatic extension (Form 4868) for an extra six months to file your return, and for payment of any tax due.
- May 10, 2023: Deadline for employees who earned more than $20 in tip income in April to report this income to their employers.
- June 12, 2023: Deadline for employees who earned more than $20 in tip income in May to report this income to their employers.
- June 15, 2023: Deadline for second-quarter estimated tax payments for the 2022 tax year.
- June 15, 2023: Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic four-month extension.
- July 10, 2023: Deadline for employees who earned more than $20 in tip income in June to report this income to their employers.
- Aug. 10, 2023: Deadline for employees who earned more than $20 in tip income in July to report this income to their employers.
- Sept. 11, 2023: Deadline for employees who earned more than $20 in tip income in August to report this income to their employers.
- Sept. 15, 2023: Deadline for third-quarter estimated tax payments for the 2022 tax year.
- Sept. 15, 2023: Final deadline to file partnership and S-corporation tax returns for tax year 2022, if an extension was requested (Forms 1065 and 1120-S).
- Oct. 10, 2023: Deadline for employees who earned more than $20 in tip income in September to report this income to their employers.
- Oct. 16, 2023: Final extended deadline (if previously requested) to file individual and corporate tax returns for the year 2022 using Form 1040 and Form 1120.
- Nov. 13, 2023: Deadline for employees who earned more than $20 in tip income in October to report this income to their employers.
- Dec. 11, 2023: Deadline for employees who earned more than $20 in tip income in November to report this income to their employers.
- Dec. 15, 2023: Deadline for corporations that need to file the fourth installment of estimated income tax for 2022.
All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.
December 10
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 Employee's Report of Tips to Employer.
December 15
Corporations
Deposit the fourth installment of estimated income tax for the current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers
Social Security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
All Employers
Give your employees their copies of Form W-2 for the previous year by January 31 of the following year. 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 by January 31st.
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 Employee's Report of Tips to Employer.
January 15
Employers
Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of this year.
Individuals
Make a payment of your estimated tax for this year 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 this year's estimated tax. However, you do not have to make this payment if you file this year's return (Form 1040) and pay any tax due by January 31 of the following year.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December.
January 31
Employers
Federal unemployment tax. File Form 940 (or 940-EZ) for this year. If your undeposited tax is $100 or less, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return.
Employers
Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of this year. 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 February 10 to file the return.
Employers
Nonpayroll taxes. File Form 945 to report income tax withheld for this year 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 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 year in full and on time, you have until February 10 to file the return.
Employers
Give your employees their copies of Form W-2 for the previous year. 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 by January 31st.
Employers
Give annual information statements to recipients of 1099 payments made during previous year.
Individuals
File your income tax return (Form 1040) for this year if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment.
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 Employee's Report of Tips to Employer.
February 15
Individuals
If you claimed exemption from income tax withholding 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.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
February 28
All Businesses
File information returns (Form 1099) for certain payments you made during previous year. These payments are described under 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 Forms 1099, 1098, 5498, and W-2G 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 1098, 1099, or W-2G electronically (not by magnetic media), 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.
March 1
Farmers and fishermen
File your previous income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your previous year estimated tax by January 15 of current year.
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 Employee's Report of Tips to Employer.
March 15
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Corporations
File a previous calendar year income tax return (Form 1120 or 1120-A) 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.
S Corporations
File a previous 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.
Electing large partnerships
Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.
S Corporation election
File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with current calendar year. If Form 2553 is filed late, S treatment will begin with next calendar year.
March 31
Electronic filing of Forms 1098, 1099, and W-2G
File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically.
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 Employee's Report of Tips to Employer.
April 15
Individuals
File an income tax return for previous year (Form 1040, 1040A, or 1040EZ) 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, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.
Household employers
If you paid cash wages of $1,700 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also report any income tax you withheld for your household employees.
Individuals
If you are not paying your current year income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your current estimated tax. Use Form 1040-ES.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
Partnerships
File a previous calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15.
Electing large partnerships
File a previous calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 16. See March 15 for the due date for furnishing the Schedules K-1 to the partners.
Corporations
Deposit the first installment of estimated income tax for current year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
April 30
Employers
Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of current year. 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.
Employers
Federal Unemployment Tax. Deposit the tax owed through March if more than $500.
May 10
Employers
Social Security, Medicare, and withheld income tax. This due date applies only if you deposited the tax for the quarter in full and on time.
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 Employee's Report of Tips to Employer.
May 15
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
June 10
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 Employee's Report of Tips to Employer.
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 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.
Individuals
Make a payment of your current 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 current year.
Corporations
Deposit the second installment of estimated income tax for current. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
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 Employee's Report of Tips to Employer.
July 15
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
August 1
Employers
Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of the current year. 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 have deposited the tax for the quarter in full and on time, you have until August 10 to file the return.
Employers
Federal Unemployment Tax. Deposit the tax owed through June if more than $500.
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 previous calendar year. 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.
August 10
Employers
Social Security, Medicare, and withheld income tax. This due date applies only if you deposited the tax for the quarter in full and on time.
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 Employee's Report of Tips to Employer.
August 15
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
September 10
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 Employee's Report of Tips to Employer.
September 15
Individuals
Make a payment of your current year 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 the current year.
Partnerships
File a previous year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.
Corporations
File a previous year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.
S corporations
File a previous 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. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Corporations
Deposit the third installment of estimated income tax for current year. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
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 Employee's Report of Tips to Employer.
October 15
Individuals
If you have an automatic 6-month extension to file your income tax return for previous year, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing large partnerships
File a previous year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners.
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
October 31
Employers
Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of the current year. 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 10 to file the return.
Employers
Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
Employers
Income Tax Withholding. Ask employees whose withholding allowances will be different in the next calendar year to fill out a new Form W-4.
November 10
Employers
Social Security, Medicare, and withheld income tax. This due date applies only if you deposited the tax for the quarter in full and on time.
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 Employee's Report of Tips to Employer.
November 15
Employers
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.