Here is a breakdown of the due dates for different tax-related documents, payments, and other actions. We provide this information to ensure you don’t miss any significant tax deadlines, whether for businesses, S-corporations, exempt organizations, or employers. If you have any questions regarding the deadlines or need help fulfilling the tax needs of your businesses, please review the below schedule and contact our RRBB accountants and advisors.

Important tax deadlines for all businesses

January 31: Providing Form 1098, Form 1099-MISC (except for those with a February 15 deadline), Form 1099-NEC, and Form W-2G to recipients.

February 15: Providing Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.

February 28: Filing Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2022. (Electronic filers can defer filing to March 31.)

Due dates for specific business entities

• March 15
  • Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.
  • Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004).
• April 18
  • Calendar-year corporations: Filing a 2022 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due. Paying the first installment of 2023 estimated income taxes.
• May 15
  • Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.
  • Small exempt organizations (with gross receipts normally of $50,000 or less): Filing a 2022 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.
• June 15
  • Calendar-year corporations: Paying the second installment of 2023 estimated income taxes.
• September 15
  • Calendar-year corporations: Paying the third installment of 2023 estimated income taxes.
  • Calendar-year S corporations: Filing a 2022 income tax return (Form 1120-S) and paying any tax, interest, and penalties due if an automatic six-month extension was filed.
  • Calendar-year S corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
  • Calendar-year partnerships: Filing a 2022 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed.
• October 16
  • Calendar-year C corporations: Filing a 2022 income tax return (Form 1120) and paying any tax, interest, and penalties due if an automatic six-month extension was filed.
  • Calendar-year C corporations: Making contributions for 2022 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
• November 15
  • Exempt organizations: Filing a 2022 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) and paying any tax, interest, and penalties due if a six-month extension was previously filed.
• December 15
  • Calendar-year corporations: Paying the fourth installment of 2023 estimated income taxes.

Tax deadlines employers must know

January 31: Providing 2022 Form W-2 to employees. Reporting income tax withholding and FICA taxes for the fourth quarter of 2022 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

February 10: Reporting income tax withholding and FICA taxes for the fourth quarter of 2022 (Form 941) and filing a 2022 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due.

March 31: Electronically filing 2022 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G.

April 18: For household employers, filing Schedule H, if wages paid equal $2,400 or more in 2022 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return.

May 1: Reporting income tax withholding and FICA taxes for the first quarter of 2023 (Form 941) and paying any tax due.

May 10: Reporting income tax withholding and FICA taxes for the first quarter of 2023 (Form 941), if you deposited on time and in full all of the associated taxes due.

July 31: Reporting income tax withholding and FICA taxes for the second quarter of 2023 (Form 941) and paying any tax due. Filing a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.

August 10: Reporting income tax withholding and FICA taxes for the second quarter of 2023 (Form 941), if you deposited on time and in full all of the associated taxes due.

October 2: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2022, except in certain circumstances.

October 31: Reporting income tax withholding and FICA taxes for the third quarter of 2023 (Form 941) and paying any tax due.

November 13: Reporting income tax withholding and FICA taxes for the third quarter of 2023 (Form 941), if you deposited on time and in full all of the associated taxes due.