2023 TAX DUE DATE CALENDAR

 

 JANUARY

 

  • January 10, 2024 - Tips for December 2023 Reported to Employer (Form 4070)
  • January 16, 2024 - Estimated Tax Payment for 4th Quarter of 2023 (Form 1040-ES)
  • January 16, 2024 - Farmers and Fishermen Pay Estimated Tax for 2023 (Form 1040-ES)
  • January 31, 2024 - File 2023 Tax Return (Form 1040) to avoid penalty if last installment of Estimated Tax not paid by January 16
  • January 31, 2024 - Provide 2023 W-2, Form 1099-MISC, Form 1099-NEC and W-2G to receipients
  • January 31, 2024 - File 4th quarter 2023 Form 941, Annual Federal Unemployment taxes Form 940 and pay any tax due
  • January 31, 2024 - Employers file 2023 W-2 Copy A and Form W-3 with the SSA

 

 FEBRUARY 

 

  • February 10, 2024 - Tips for January 2024 reported to employer (Form 4070)
  • February 10, 2024 - File 4th quarter 2023 Form 941, Annual Federal Unemployment taxes Form 940 if all deposits/payments made on time 
  • February 15, 2024 - File Form W-4 to reclaim Exemption from Withholding for 2024
  • February 15, 2024 - Provide 1099-B, 1099-S and certain 1099-MISC to recepients

 

 MARCH

 

  • March 1, 2024  - Farmers and Fishermen File 2023 Tax Return (Form 1040) to avoid penalty if Estimated Tax not paid by January 17
  • March 10, 2024 - Tips for February 2024 reported to Employer (Form 4070)
  • March 15, 2024 - Calendar year S-corporatoin Form 1120-S due or file for an automatic extension using Form 7004
  • March 15, 2024 - Calendar year Partnership Form 1065 due or file for an automatic extension using Form 7004

 

 APRIL

 

  • April 1, 2024   - First Required Minimum Distribution (RMD) by Individuals who Turned 73 in 2023
  • April 11, 2024 - Tips for March 2024 reported to Employer (Form 4070)
  • April 15. 2024 - File 2022 Tax Return (Form 1040) and pay Tax Due (except for residents of Maine and Massachusetts)
  • April 15. 2024 - File Form 4868 to Request 6-Month Income Tax Return Filing Extension (payment of tax not extended)
  • April 15. 2024- File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed)
  • April 15. 2024 - Estimated Tax Payment for 1st Quarter of 2024 (Form 1040-ES)
  • April 15, 2024 - Withdraw Excess IRA Contributions in 2021 to Avoid Penalty if Filing of Form 1040 was not extended
  • April 15, 2024 - Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2023 by Self-Employed if Filing of Form 1040 was not extended
  • April 15, 2024  - Contribute to individual Retirement Account (IRA) for 2023
  • April 15, 2024  - Contribute to Health Savings Account (HSA) for 2023
  • April 15, 2024 - Calendar year Corporations Form 1120 due or file for an automatic extension using Form 7004 and paying any tax due

 

 MAY

 

  • May 1, 2024   - Employers report first quarter income tax withheld and FICA taxes due using Form 941 and paying any tax due
  • May 10, 2024 - Tips for April 2024 reported to Employer (Form 4070)

 

 JUNE

 

  • June 10, 2024 - Tips for May 2024 reported to Employer (Form 4070)
  • June 17, 2024 - Estimated Tax Payment for 2nd Quarter of 2024 (Form 1040-ES)
  • June 17, 2024 - U.S. Taxpayers Living and Working Abroad File 2022 Tax Return (Form 1040)
  • June 17, 2024 - U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)
  • June 17, 2024 - Military Personnel on Duty Outside the U.S. File 2022 Tax Return (Form 1040)
  • June 17, 2024 - Military Personnel on Duty Outside the U.S. File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)

 

 JULY

 

  • July 11, 2024 - Tips for June 2024 reported to Employer (Form 4070)
  • July 31, 2024 - Employers report second quarter income tax withheld and FICA taxes due using Form 941 and paying any tax due
  • July 31, 2024 - Employers file 2023 calendar year retirement plan report Form 5500, or can request an extension

 

 AUGUST

 

  • August 10, 2024 Tips for July 2024 reported to Employer (Form 4070)
  • August 10, 2024 - Employers report second quarter income tax withheld and FICA taxes due using Form 941 if all amounts were deposited/paid on time

 

 SEPTEMBER

 

  • September 11, 2024 - Tips for August 2024reported to Employer (Form 4070)
  • September 16, 2024 - Estimated Tax Payment for 3rd Quarter of 2024 (Form 1040-ES)
  • September 16, 2024 - Extended due date for S-Corporation (Form 1120-S) and Partnership tax forms (Form 1065)

 

 OCTOBER

 

  • October 10, 2024 - Tips for September 2024 reported to Employer (Form 4070)
  • October 15, 2024 - File Extended 2023 Tax Return (Form 1040) and Pay Tax Due
  • October 15, 2024 - Withdraw Excess IRA Contributions in 2023 to Avoid Penalty if Filing of Form 1040 Was Extended

  • October 15, 2024 - Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2023 by Self-Employed if Filing of Form 1040 was Extended

  • October 15, 2024 - Extended due date for Corporate Income Tax returns (Form 1120)

  • October 31, 2024 - Employers report third quarter income tax withheld and FICA taxes due using Form 941 and paying any tax due

 

 NOVEMBER

 

  • November 13, 2024 - Tips for October 2024 reported to Employer (Form 4070)
  • November 13, 2024 - Employers report third quarter income tax withheld and FICA taxes due using Form 941, if amounts were paid/deposited on time 

 

 DECEMBER

 

  • December 11, 2024 - Tips for November 2024 reported to Employer (Form 4070)
  • Decebmer 31, 2024 - Contribution to Employer-Sponsored Retirement Plan for 2022 (401(k), 403(b), 457 or federal thrift savings plans)
  • Decebmer 31, 2024 - Required Minimum Distribution (RMD) by Individuals Who are 73 or Older at the End of 2024