JJ THE CPA
MAJOR FEDERAL
TAX DUE DATES
EACH YEAR
JANUARY 31st
•FORM 1099-NEC TO RECIPIENT & RELATED 1096 TO IRS
•FORM 1099-MISC TO RECIPIENT
•FORM W-2's TO EMPLOYEES & RELATED W-3 TO IRS
FEBRUARY 28th
•FORM 1096 (RELATED TO OTHER 1099s) TO IRS (PAPER FILERS)
MARCH 15th
•FORMS 1120s, 1065 & 1120 DUE (EXTENSIONS)
•EMPLOYER RETIREMENT MATCH DUE (UNLESS BUSINESS TAX RETURN EXTENDED)
MARCH 31st
•FORM 1096 (RELATED TO OTHER 1099s) TO IRS (E-FILERS)
APRIL 15th
•FORM 1040 DUE (OR EXTENSIONS
•1ST QUARTER 2023 ESTIMATED TAX PAYMENTS
•2022 IRA/ROTH IRA CONTRIBUTIONS
•2022 SELF-EMPLOYED RETIREMENT CONTRIBUTIONS (UNLESS TAX RETURN EXTENDED)
•2022 HSA CONTRIBUTIONS
•2022 529 PLAN CONTRIBUTIONS (IN SOME STATES)
JUNE 15th
•2ND QUARTER 2023 ESTIMATED TAX PAYMENTS
AUGUST 15th
•DEADLINE FOR SHAREHOLDERS AND PARTNERS TO REQUEST SCHEDULE K-2/K-3 FROM THE APPLICABLE S-CORPORATION OR PARTNERSHIP
SEPTEMBER 15th
•3RD QUARTER 2023 ESTIMATED TAX PAYMENTS
•FORMS 1120s, 1065 & 1120 DUE (EXTENDED)
•2022 EMPLOYER RETIREMENT MATCH DUE (IF BUSINESS TAX RETURN EXTENDED)
OCTOBER 16th
•FORMS 1040 & SELF-EMPLOYMENT RETIREMENT CONTRIBUTIONS (EXTENDED)
JANUARY 15, 2024
•4TH QUARTER 2023 ESTIMATED TAX PAYMENTS
*IF A DEADLINE FALLS ON A WEEKEND, THE FOLLOWING MONDAY IS TYPICALLY THE ALTERNATIVE DEADLINE.
*IF A DEADLINE FALLS ON A HOLIDAY, THE FOLLOWING BUSINESS DAY IS TYPICALLY THE ALTERNATIVE DEADLINE.
YOU MUST RELY ON YOUR TAX PROFESSIONAL FOR DUE DATES, AS THIS IS JUST FOR INFORMATIONAL PURPOSES.
THESE ARE FEDERAL DUE DATES. CHECK YOUR STATE REQUIREMENTS FOR VARIOUS STATE DUE DATES.