Tax Due Dates
Tax Year
Individuals Deadline
Corporations
Deadline
Partnerships & S Corporations Deadline
2022
4/17/2023
2023
4/15/2024
2024
4/15/2025
2025
4/15/2026
2026
4/15/2027
The 15th day of the fourth month after the end of the corporation’s tax year
The 15th day of the third month after the end of the corporation’s tax year
The 15th day of the fourth month after the end of the corporation’s tax year
The 15th day of the third month after the end of the corporation’s tax year
The 15th day of the fourth month after the end of the corporation’s tax year
The 15th day of the third month after the end of the corporation’s tax year
The 15th day of the fourth month after the end of the corporation’s tax year
The 15th day of the third month after the end of the corporation’s tax year
The 15th day of the fourth month after the end of the corporation’s tax year
The 15th day of the third month after the end of the corporation’s tax year
Important 2023 Tax Deadlines for Individuals
1/17/2023
If you are required to make estimated tax payments, your payment for the fourth quarter of the prior year is due. Submit with Form 1040-ES Voucher 4, or pay online.
Report tips for December 2022 to your Employer on Form 4070.
1/10/2023
1/31/2023
If you are required to make estimated tax payments, but did not make your fourth quarter payment by Jan. 17, you can avoid interest and penalties by filing your return and paying any taxes due by Jan. 31.
2/10/2023
Report tips for January 2023 to your Employer on Form 4070.
2/15/2023
If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you must file a new Form W-4 by this date to continue your exemption for another year.
Report tips for February 2023 to your Employer on Form 4070.
3/10/2023
4/1/2023
First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2022
4/10/2023
Report tips for March 2023 to your Employer on Form 4070.
4/18/2023
Deadline to file your 2022 Tax Return (Form 1040) and pay all taxes due. This is also the deadline to request a 6-Month filing extension (payment of tax will not be extended)
4/18/2023
File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed)
4/18/2023
Deadline to contribute to your Individual Retirement Account (IRA) for 2022, if an extension was not requested.
Deadline to withdraw Excess IRA Contributions in 2022 to Avoid Penalty if Filing of Form 1040 Was Not Extended. Deadline to contribute to your Health Savings Account (HSA) for 2022.
Deadline to contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2022 by Self-employed individuals, if an extension was not requested.
4/18/2023
4/18/2023
The first quarterly payment is due for individuals who must make estimated tax payments using Form 1040-ES.
File 2019 Tax Return (Form 1040) to Request Unclaimed Tax Refund for the 2019 Tax Year
5/10/2023
Tips for April 2023 Reported to Employer (Form 4070)
6/12/2023
Tips for May 2023 Reported to Employer (Form 4070)
6/15/2023
The second quarterly payment is due for individuals who must make estimated tax payments using Form 1040-ES.
6/15/2023
U.S. Taxpayers Living and Working Abroad File 2022 Tax Return (Form 1040). Also, U.S. Taxpayers Living and Working Abroad must file Form 4868 to Request a 4-Month Income Tax Filing Extension (payment of tax not extended).
6/15/2023
Military Personnel on Duty Outside the U.S. File 2022 Tax Return (Form 1040). Also, military Personnel on Duty Outside the U.S. must file Form 4868 to Request a 4-Month Income Tax Filing Extension (payment of tax not extended).
7/10/2023
Tips for June 2023 Reported to Employer (Form 4070).
8/10/2023
Tips for July 2023 Reported to Employer (Form 4070).
9/11/2023
Tips for August 2023 Reported to Employer (Form 4070).
9/15/2023
The third quarterly payment is due for individuals who must make estimated tax payments using Form 1040-ES.
10/10/2023
Tips for September 2023 Reported to Employer (Form 4070).
10/16/2023
Deadline to file your income tax return if you requested a six-month extension. This is also the deadline to contribute to a Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2022, if an extension was requested.
10/16/2023
This is the deadline to withdraw excess IRA Contributions in 2022 to Avoid Penalty if Filing of Form 1040 Was Extended.
11/13/2023
12/11/2023
Tips for October 2023 Reported to Employer (Form 4070).
Tips for November 2023 Reported to Employer (Form 4070)
12/31/2023
Contribution to Employer-Sponsored Retirement Plans for 2023 (401(k), 403(b), 457 or federal thrift savings plans) are due.
12/31/2023
Required Minimum Distribution (RMD) by Individuals Who are 74 or Older at the End of 2023.
Important 2023 Tax Deadlines for Businesses
1/31/2023
Provide W2s and/or 1099s to all employees, contractors and others who received payments from you totaling over $600, including individuals you paid interest to.
2/15/2023
Provide Form 1099s for all investment transactions, barter transactions, real estate transactions, substitute payments and proceeds paid to an attorney to the recipients of such payments.
3/15/2023
Deadline for filing business returns for Partnerships and S corporations. Partnerships file Form 1065 and S corporations use Form 1120S. March 15th remains the deadline for S Corporation election. File Form 2553, Election by a Small Business Corporation, 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, unless you request late relief.
3/15/2023
Partnerships and S corporations must provide each partner with a Form K-1 showing each partner’s portion of the income and expenses of the partnership.
3/15/2023
4/17/2023
Partnerships and S corporations can request a six-month extension to file, but this does not extend the time to pay any tax due.
First quarterly estimated tax payment for corporations due. Corporations can estimate their payment using Form 1120-W.
4/17/2023
4/17/2023
6/15/2023
Deadline for filing and paying corporate income taxes. Corporations file annual returns using Form 1120.
Corporations may request a six-month extension to file. However, this does not extend the time to pay any tax due.
Second quarterly estimated tax payment for corporations due. Corporations can estimate their payment using Form 1120-W.
9/15/2023
Returns due for Partnerships and S corporations that filed for a six-month extension of time to file returns. Partnerships still use Form 1065 and S corporations still use Form 1120S.
9/15/2023
Partnerships and S corporations that extended the time to file must provide each partner with a Form K-1 showing each partner’s portion of the income and expenses of the partnership.
9/15/2023
Third quarterly estimated tax payment for corporations due. Corporations can estimate their payment using Form 1120-W.
10/16/2023
12/15/2023
Corporations that extended the time to file must file annual income tax returns using Form 1120.
Fourth quarterly estimated tax payment for corporations due. Corporations can estimate their payment using Form 1120-W.