2023 Tax Calendar

JANUARY 2023

January 3 - Payment of deferred employer share of social security tax from 2020. This applies only if you deposited the tax for the year timely, properly, and in full.

January 3 - Wagering tax. File Form 730 and pay the tax on wagers accepted during November 2022.

January 3 - Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November 2022.

January 10 - Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070.

January 11 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of December 2022.

January 13 - Regular method taxes. Deposit the tax for the last 16 days of December 2022.

January 17 - Deadline to Make a payment of your estimated tax for 2022 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. However, you don't have to make this payment if you file your 2022 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2023.

January 17 - Farmers and fishermen. Pay your estimated tax for 2022 using Form 1040-ES. You have until April 18 to file your 2022 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 17, you must file your 2022 return and pay all tax due by March 1, 2023, to avoid an estimated tax penalty.

January 17 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2022.

January 17- Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2022.

January 27 - Regular method taxes. Deposit the tax for the first 15 days of January.

January 31 - All employers. Give your employees their copies of Form W-2 for 2022. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2022.
January 31 - Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2022.
January 31 - Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
January 31 - Nonpayroll taxes. File Form 945 to report income tax withheld for 2022 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
January 31 - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2022. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.
January 31 - Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2022. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2022 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
January 31 - Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2022. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
January 31 - Federal unemployment (FUTA) tax. File Form 940 for 2022. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

FEBRUARY 2023

February 10 - Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 10 - Nonpayroll taxes. File Form 945 to report income tax withheld for 2022 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2022. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
February 10 - Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2022. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 - Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2022. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 - Federal unemployment (FUTA) tax. File Form 940 for 2022. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.

February 14 - Regular method taxes. Deposit the tax for the last 16 days of January.

February 15 - individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

February 15 - All businesses. Give annual information statements to recipients of certain payments you made during 2022. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.
All payments reported on Form 1099-B.
All payments reported on Form 1099-S.
Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.

February 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
February 15 - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.

February 16 - All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2022, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.

February 16 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.

February 28 - All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2022. These payments are described under All businesses under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the general instructions for certain information returns for information on what payments are covered, how much the payment must be before a return is required which form to use, and extensions of time to file.
February 28 - If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

February 28 - Payers of gambling winnings. File Form 1096 along with Copy A of all the Forms W-2G you issued for 2022. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.
February 28 - Health coverage reporting to IRS. If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
February 28 - Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.

February 28 - Wagering tax. File Form 730 and pay the tax on wagers accepted during January.
February 28 - Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in January

MARCH 2023

March 1 - Farmers and fishermen. File your 2022 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 18 to file if you paid your 2022 estimated tax by January 17, 2023.

March 1 - Regular method taxes. Deposit the tax for the first 15 days of February.

March 2 - Health coverage reporting to employees. If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.

March 10 - Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 10 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.

March 14 - Regular method taxes. Deposit the tax for the last 13 days of February.

March 15 - Partnerships. File a 2022 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1065).

March 15 - To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15.

March 15 - S corporations. File a 2022 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1120-S).
March 15 - To request an automatic 6-month extension of time to file Form 7004 and deposit what you estimate you owe in tax. Then file the return; pay any tax, interest and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by September 15.

March 15 - S corporation election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2023. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2024.

March 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.

March 27 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 13 days of February.

March 29 - Regular method taxes. Deposit the tax for the first 15 days of March.

March 31 - Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically.

March 31 - Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2022. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Pub. 1220.
March 31 - Electronic filing of Forms 8027. File Forms 8027 for 2022. This due date applies only if you electronically file.
March 31 - Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B. If you're an applicable large employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B with the IRS.

March 31 - Wagering tax. File Form 730 and pay the tax on wagers accepted during February.
March 31 - Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in February.

APRIL 2023

April 10 - Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 12 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.

April 14 - Regular method taxes. Deposit the tax for the last 16 days of March.

April 18 - Individuals. File a 2022 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 16.
April 18 - If you’re not paying your 2023 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2023 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.

April 18 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March.
April 18 - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
April 18 - Household employers. If you paid cash wages of $2,400 or more in 2022 to a household employee, you must file Schedule H (Form 1040). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

April 18 - Household employers. If you paid cash wages of $2,400 or more in 2022 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

April 18 - Corporations. File a 2022 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes. Deposit the first installment of estimated income tax for 2023.

April 26 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.

April 28 - Regular method taxes. Deposit the tax for the first 15 days of April.

MAY 2023

May 1 - Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 10 to file the return.
May 1 - Federal unemployment (FUTA) tax. Deposit the tax owed through March if more than $500.

May 1 - Form 720 taxes. File Form 720 for the first quarter of 2023.
Wagering tax. File Form 730 and pay the tax on wagers accepted during March.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in March.

May 10 - Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

May 10 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.

May 10 - Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

May 12 - Regular method taxes. Deposit the tax for the last 15 days of April

May 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in April.
Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.

May 25 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.

May 26 - Regular method taxes. Deposit the tax for the first 15 days of May.

May 31 - Wagering tax. File Form 730 and pay the tax on wagers accepted during April.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in April.

JUNE 2023

June 12 - Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070

June 12 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.

June 14 - Regular method taxes. Deposit the tax for the last 16 days of May

June 15- Individuals. If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 18, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 16. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide.

June 15- Individuals. Make a payment of your 2023 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2023. For more information, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2023.

June 27 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of May.

June 29 - Regular method taxes. Deposit the tax for the first 15 days of June.

June 30 - Wagering tax. File Form 730 and pay the tax on wagers accepted during May.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in May.
Floor stocks tax for ozone-depleting chemicals (IRS No. 20). Deposit the tax for January 1, 2023 .

JULY 2023

July 3 - Occupational excise taxes. File Form 11-C to register and pay the annual tax if you’re in the business of accepting wagers.

July 10 — Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

July 12 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.

July 14 - Regular method taxes. Deposit the tax for the last 15 days of June.

July 17 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in June.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.

July 26 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.

July 28 - Regular method taxes. Deposit the tax for the first 15 days of July.

July 31 - Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 10 to file the return.
Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2023 but less than $2,500 for the second quarter.
Federal unemployment (FUTA) tax. Deposit the tax owed through June if more than $500.
All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2022. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. For more information on filing these forms, go to IRS.gov/ Form5500.

July 31 - Form 720 taxes. File Form 720 for the second quarter of 2023.
Wagering tax. File Form 730 and pay the tax on wagers accepted during June.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in June.

AUGUST 2023

August 10 - Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

August 10 - Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 10 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.

August 14 - Regular method taxes. Deposit the tax for the last 16 days of July.

August 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.

August 25 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.

August 29 - Regular method taxes. Deposit the tax for the first 15 days of August.

August 31 - Heavy highway vehicle use tax. File Form 2290 and pay the full year's tax on all vehicles you have in use during the month of July.

SEPTEMBER 2023

September 11- Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 12 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.

September 14 - Regular method taxes. Deposit the tax for the last 16 days of August

September 15 -Individuals, make a payment of your 2023 estimated tax if you're not paying your income tax for the year through withholding (or won't pay in enough tax that way) Use Form 1040-ES. This is the third installment date for estimated tax 2023. For more information, see Pub 505.
September 15 - Partnerships. File a 2022 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 15, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).
September 15 - S corporations. File a 2022 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 15, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
September 15 - Corporations. Deposit the third installment of estimated income tax for 2023.

September 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.

September 27 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.

September 29 - Regular method taxes. Deposit the tax for the first 15 days of September.
September 29 - Regular method taxes (special September deposit rule). Deposit the tax for the period beginning September 16 and ending September 26.
September 29 - Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11.

OCTOBER 2023

October 2 - Wagering tax. File Form 730 and pay the tax on wagers accepted during August.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in August.

October 10 — Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 12 - Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.

October 13 - Regular method taxes (special September deposit rule) Deposit the tax for the last 4 days of September.

October 16 - Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 16 - Individuals. If you have an automatic 6-month extension to file your income tax return for 2022, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
October 16 - Corporations. File a 2022 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Corporations under April 18, earlier.

October 16 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September.
October 16 - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.

October 25 - Communications and air transportation taxes under the alternative method. Deposit the tax included in the amounts billed or tickets sold during the last 15 days of September.

October 27 - Regular method taxes. Deposit the tax for the first 15 days of October.

October 31 - Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 13 to file the return.
October 31 - Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2023 but less than $2,500 for the third quarter.
October 31 - Federal unemployment (FUTA) tax. Deposit the tax owed through September if more than $500.

October 31 - Form 720 taxes. File Form 720 for the third quarter of 2023.
October 31 - Wagering tax. File Form 730 and pay the tax on wagers accepted during September.
October 31 - Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in September.

NOVEMBER 2023

November 13- Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

During November - Income tax withholding. Encourage employees to fill out a new Form W-4 or Form W-4(SP) for 2024 if they experienced any personal or financial changes. Examples of changes that could require a new Form W-4 include changing the filing status on a tax return, changing the number of jobs worked during the year, and other income, deductions, or credits. The 2024 revision of Form W-4 will be available at IRS.gov/FormW4 by mid-December. Encourage your employees to use the IRS Tax Withholding Estimator available at IRS.gov/W4App.

November 13 - Social security, Medicare, and withheld income tax. File Form 941for the third quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly and in full.

November 13 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.

November 14 - Regular method taxes. Deposit the tax for the last 16 days of October.

November 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.

November 28 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.

November 29 - Regular method taxes. Deposit the tax for the first 15 days of November.

November 30 - Wagering tax. File Form 730 and pay the tax on wagers accepted during October.

DECEMBER 2023

December 11 - Employees who work for tips. If you received $20 or more in tips during November, report them to your employee. You can use Form 4070.

December 12 - Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.

December 14 - Regular method taxes. Deposit the tax for the last 15 days of November.

December 15 - Corporations. Deposit the fourth installment of estimated income tax for 2023.

December 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.

December 28 - Communications and air transportation taxes under the alterative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.

December 29 - Regular method taxes. Deposit the tax for the first 15 days of December.

2023 TAX CALENDAR

2023 Federal Legal Holiday

2023 Federal Legal Holiday

2023 Important Tax Dates by Month

JANUARY 2023

FEBRUARY 2023

MARCH 2023

APRIL 2023

MAY 2023

JUNE 2023

JULY 2023

AUGUST 2023

SEPTEMBER 2023

OCTOBER 2023

NOVEMBER 2023

DECEMBER 2023