Important Tax Dates for Individuals

January

  • Jan. 10: Tip workers must report December 2022 tips of $20 or more to employers.
  • Jan. 17: Estimated tax due for individuals and corporations, final 2022 installment.
  • Jan. 17: Estimated tax due for farmers and fishermen, final 2022 installment.
  • Jan. 31: 2022 tax return filing deadline for individuals and corporations to avoid penalties if they failed to pay estimated taxes by Jan. 17.
  • Jan. 31: Businesses must provide IRS Form 1099 or other applicable tax information to employees.

February

  • Feb. 10: Tip workers must report January 2023 tips of $20 or more to employers.
  • Feb. 15: New Form W-4 must be filed to reclaim exemption from income tax withholding.

March

  • March 1: 2022 tax return filing deadline for farmers and fishermen to avoid penalties if they failed to pay estimated taxes by Jan. 17.
  • March 10: Tip workers must report February 2023 tips of $20 or more to employers.
  • March 15: Original due date for IRS Form 1065, Partnership income tax returns.
  • March 15: Original due date for IRS Form 1120-S, S corporation income tax returns, if on a calendar year.

April

  • April 3: Required minimum distribution due if you turned 72 in 2022.
  • April 10: Tip workers must report March 2023 tips of $20 or more to employers.
  • April 18: Deadline to File Form 4868 and request an extension.
  • April 18: Deadline to make IRA and HSA contributions for 2022 tax year. 
  • April 18: Original due date for IRS Form 1040, individual and sole proprietor income tax returns. (Note: The IRS extended this to May 17.)
  • April 18: Original due date for IRS Form 1120, C corporation income tax returns.
  • April 18: Estimated tax due for individuals and corporations, first 2023 installment.

May

  • May 10: Tip workers must report April 2023 tips of $20 or more to employers.

June

  • June 12: Tip workers must report May 2023 tips of $20 or more to employers.
  • June 15: Original due date for IRS Form 1040 or Form 1040-SR for resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico.
  • June 15: Estimated tax due for individuals and corporations, second 2023 installment.

July

  • July 10: Tip workers must report June 2023 tips of $20 or more to employers.

August

  • Aug. 10: Tip workers must report July 2023 tips of $20 or more to employers.

September

  • Sept. 11: Tip workers must report August 2023 tips of $20 or more to employers.
  • Sept. 15: Estimated tax due for individuals and corporations, third 2023 installment.
  • Sept. 15: Extension due date for IRS Form 1065, Partnership income tax returns.
  • Sept. 15: Extension due date for IRS Form 1120-S, S corporation income tax returns, if on a calendar year.

October

  • Oct. 10: Tip workers must report September 2023 tips of $20 or more to employers.
  • Oct. 16: Extension due date for IRS Form 1040, individual and sole proprietor income tax returns.
  • Oct. 16: Extension due date for IRS Form 1120, C corporation income tax returns.

November

  • Nov. 13: Tip workers must report October 2023 tips of $20 or more to employers.

December

  • Dec. 11: Tip workers must report November 2023 tips of $20 or more to employers.
  • Dec. 15: Estimated tax due for corporations, fourth 2021 installment. (Individuals’ fourth 2021 installment not due until Jan. 15, 2022.)
  • Dec. 31: Required minimum distributions must be taken for individuals age 73 or older by the end of 2023.

* The IRS has the authority to adjust Federal tax deadlines, including April 18. The IRS can make the change on short notice based on its assessment of financial or economic conditions.