2021 Tax filing season officially starts on January 24th. Below are some important tax deadlines to keep in mind. This list does not include all tax related deadlines but it includes most important deadlines that impact most individual and business taxpayers. For list of all tax deadlines, refer to Publication 509.
Individual Tax Deadlines
January 17, 2023
4th quarter estimated tax payments
This is the final installment date of 2021 estimated tax payments.
Usually, individuals with self-employment income or business or other income for which income tax was not withhold would be required to make the estimated tax payments. This payment not required if you file your tax return and make the payment by January 31, 2023.
April 18, 2023
Individual Tax Due
Deadline to file 2022 individual tax return and make the payment.
Individuals can also file for 6-month extension. However, tax amount owed for 2022 should be paid by April 18, 2023 to avoid penalty.
First Installment of Estimated Tax Payment
If you aren't withholding 2022 tax, make first installment of estimated tax to avoid penalty.
June 15, 2023
Second Installment of Estimated Tax Payment
If you aren't withholding 2023 tax, make second installment of estimated tax to avoid penalty.
September 15, 2023
Third Installment of Estimated Tax Payment
If you aren't withholding 2023 tax, make second installment of estimated tax to avoid penalty.
October 16, 2023
Individual Tax Return Deadline with Extension
If you filed for 6-month automatic extension by April 18 deadline, file your tax return and make any payments due.
Business Tax Deadlines
January 31, 2023
From W-2 and W-3.
Last day to issue W-2 to employees and also file W-2 and W-3 with the SSA either electronically or by mail.
Provide 1099 and File 1099-NEC
Deadline to provide 1099 to recipients.
Deadline to file 1099-NEC for nonemployee compensation paid in 2022.
Form 941 and Form 940
Deadline to file Q4 2022 Form 941 and 2022 Form 940.
Deposit Due Dates
If you are a monthly depositor, payment is due on the 15th of the following month.
If you are a semi-monthly depositor, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.
More information on employment tax due dates can be found on IRS website.
February 28, 2023
File 1099 by Mail
Deadline to file Form 1099 (other than 1099-NEC) by mail.
Deadline to file Form 1099-NEC nonemployee compensation is January 31, 2023.
March 15, 2023
Partnership and S-Corp 2022 Tax Return Due
Partnership and S-Corp 2022 tax returns are due.
Provide K-1 to each partner or shareholder for 2022.
File 6-month extension to file partnership and S-corp tax returns.
S-Corp Election
Deadline to file Form 2553 to elect for s-corp treatment for 2023.
March 31, 2022
File 1099 Electronic
Deadline to electronically file Form 1099 (other than 1099-NEC)
Deadline to file Form 1099-NEC nonemployee compensation is January 31, 2022.
April 18, 2023
Corporation 2022 Tax Return Due
C-Corp 2022 tax return and tax payment are due.
File 6-month extension to file corporation tax returns.
First Installment of Corporation Estimated Tax Payment
Deposit first installment of estimated tax payment for 2023.
May 01, 2023
Form 941
Deadline to file Q1 2023 Form 941.
June 15, 2023
Second Installment of Corporation Estimated Tax Payment
Deposit second installment of estimated tax payment for 2023.
July 31, 2023
Form 941
Deadline to file Q2 2023 Form 941.
September 15, 2023
Partnership and S-Corp Tax Return Deadline (with Extension)
Deadline to file partnership and S-corp tax return if you timely filed 6-month extension.
Provide each partner or shareholder an amended or final K-1.
Third Installment of Corporation Estimated Tax Payment
Deposit third installment of estimated tax payment for 2023.
October 16, 2023
Corporation Tax Return Deadline (with Extension)
Deadline to file C-corp tax return and make any tax payments if you timely filed 6-month extension.
October 31, 2023
Form 941
Deadline to file Q3 2023 Form 941.
December 15, 2023
Fourth Installment of Corporation Estimated Tax Payment
Deposit fourth installment of estimated tax payment for 2023.