2024 Tax Calendar

JANUARY 2023

January 2 - Wagering tax. File Form 730 and pay the tax on wagers accepted during November 2023.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November 2023.

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 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 December 2023.

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 2023.

January 12 - Regular method taxes. Deposit the tax for the last 16 days of December 2023.

January 16 - Individuals. Make a payment of your estimated tax for 2023 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form1040-ES. This is the final installment date for 2023 estimated tax payments. However, you don't have to make this payment if you file your 2023 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2024.

January 16 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2023. electronically, your due date for filing them will be extended to April 1. 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 re-porting requirements.

January25 - 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 December 2023.

January 29 - Regular method taxes. Deposit the tax for teh first 15 days of Janurary.
January 31 - Form 720 taxes. File Form 720 for the fourth quarter of 2023.
Wagering tax - File Form 730 and pay the tax on wagers accepted during December 2023
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in December 2023.

January 31 - individuals who must make estimated tax payments. If you didn't pay your last installment of estimated tax by January 16, you may choose (but aren't required) to file your income tax return (Form 1040 or Form 1040-SR) for 2023 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by January 31, file and pay your tax by April 15 (April 17 if you live in Maine or Massachusetts).
All businesses. Give annual information statements to recipients of certain payments you made during 2023. You can use the ap-propriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
Compensation for workers who aren't considered employees (including fishing boat proceeds to crew members).
Dividends and other corporate distributions.
Interest
Rent
Royalties
Payments of Indian gaming profits to tribal members.
Profit-sharing distributions.
Retirement plan distributions.
Original issue discount.
Prizes and Awards.
Medical and healthcare payments.
Debt cancellation (treated as payment to debtor)
Cash payments over $10,000.
Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2023.

FEBRUARY 2023

February 12 - 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. Roll items. This due date applies only if you deposited the tax for the year timely, properly, in full.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 12 - Communications and air transportation taxes under the alternative method. Deposit teh tax included in amount billed or tickets sold during the first 15 days of January.
February 12 - Employees who work for tips. If you received $20 or more in tips during January, re-port them to your employer. You can use Form 4070.

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

February 15- Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in 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.
All businesses. Give annual information. statements to recipients of certain payments you made during 2023. You can use the ap-propriate 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.

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. All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.

February 16 - All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.

February 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 January.

February 28 - All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2023. 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 re-quired, which form to use, and extensions of time to file.
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 April 1. 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 2023. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31. 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 April 1. 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 re-porting requirements.

February 28 - All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2023. 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 re-quired, which form to use, and extensions of time to file.
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 April 1. The due date for giving the recipient these forms generally remains January 31.

February 29 - 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 ex-tended to April 1.

February 29 - Wagering tax. File Form 730 and pay the tax on wagers accepted during January.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in January.
Regular method taxes. Deposit the tax for the first 15 days of February.

MARCH 2023

March 1 - 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 and coverage, to full-time employees. For all other providers of minimum essential coverage, to responsible individuals.

March 11 - 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 15 - Social security, Medicare, and withheld in-come 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.
Second Quarter
The second quarter is made up of April, May, and June.

March 15 - Partnerships. File a 2023 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 Sched-ule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—Inter-national, or substitute Schedule K-3 (Form 1065).
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 16.
S corporations. File a 2023 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

March 29 - Regular method taxes. Deposit the tax for the first 15 days of March.
Second Quarter. The second quarter of a calendar year is made up of April, May and June.

APRIL 2023

April 1 - Wagering tax. File form 730 and pay the tax on wagers accepted during February.
April 1 - 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. Otherwise, see All businesses under February 28, earlier.
The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.

April 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 March.

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

April 12 - Regular method taxes. Deposit the tax for the last 16 days of March.

April 15 - Individuals. File a 2023 Form 1040 or Form 1040-SR and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. 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 15.
If you’re not paying your 2024 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2024 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
Household employers. If you paid cash wages of $2,600 or more in 2023 to a house-hold 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 tax, interest, and penalties due. This due
date applies only if you timely requested an
automatic 6-month extension. Otherwise, see
Corporations under April 15, earlier.

April 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
Household employers. If you paid cash wages of $2,600 or more in 2023 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 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

April 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 March.

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

April 30 - Form 720 taxes. File Form 720 for the first quarter of 2024.
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.
April 30 - Social security, Medicare, and withheld in-come tax. File Form 941 for the first quarter of 2024. 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.
Federal unemployment (FUTA) tax. De-posit the tax owed through March if more than $500.

MAY 2023

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 10 - Social security, Medicare, and withheld in-come tax. File Form 941 for the first quarter of 2024. 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 14 - Regular method taxes. Deposit the tax for the last 15 days of April.

May 28 - 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 29 - 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 10 - 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 17- 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 15, 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 15.
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.

Individuals. Make a payment of your 2024 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 2024. For more information, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2024.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.

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

JULY 2023

July 1 - 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, 2024.
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 — 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 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 - Regular method taxes. Deposit the tax for the last 15 days of June.

July 12 - Regular method taxes. Deposit the tax for the last 15 days of June.

July 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 June.

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

July 31 - All employers. copies of Form W-2 for 2023. 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 2023.
Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2023.
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.
Nonpayroll taxes. income tax withheld for 2023 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 12 to file the return.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth 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 February 12 to file the return.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2023 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 12 to file the return.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 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 year timely, properly, and in full, you have until February 12 to file the return.
Federal unemployment (FUTA) tax. File Form 940 for 2023. 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 12 to file the return in full, you have until February 12 to file the return.

July 31 - Form 720 taxes. File Form 720 for the second quarter of 2024.
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 12 - 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 12 - Social security, Medicare, and withheld in-come tax. File Form 941 for the second quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
August 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 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 March.
Nonpayroll withholding. deposit rule applies, deposit the tax for payments made in March.
Household employers. wages of $2,600 or more in 2023 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. If you live in Maine or Massachusetts, you may file by April 17. 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 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

August 15 - Social security, Medicare, and withheld in-come 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 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 July.

SEPTEMBER 2023

September 3- 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.
Wagering tax. File Form 730 and pay the tax on wagers accepted during July.
September 10- 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 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 August.
September 13 - Regular method taxes. Deposit the tax for the last 16 days of August.
September 16 - Individuals. Make a payment of your 2024 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 in 2024. For more information, see Pub. 505.
Partnerships. File a 2023 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) and if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).
S-corporations. File a 2023 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). Corporations. Deposit the third installment of estimated income tax for 2024.
Fourth Quarter-The fourth quarter of a calendar year is made up of October, November, and December.
September 16 - Social security, Medicare, and withheld in-come 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.
Fourth Quarter - The fourth quarter of calendar year is made up of October, November and December.

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

September 27 -Regular method taxes. Deposit the tax for the first 15 days of September.
September 30 - Regular method taxes (special September deposit rule). period beginning September 16 and ending September 26.
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 11 and ending September 11.
Wagering tax. File Form 730 and pay the tax on wagers accepted during August.
Heavy highway vehicle use tax. Form 2290 and pay the tax for vehicles first used in August.
Fourth Quarter - The fourth quarter of a calendar year is made up of October, November, and December

OCTOBER 2023

October 10 - 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 11 - Regular method taxes (special September deposit rule).Deposit the tax for the last 4 days of September.

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

October 31 - Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2024. 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 2024 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.

NOVEMBER 2023

November 12 - 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.

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 2025 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 2025 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 - 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 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 October.

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

DECEMBER 2023

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

December 10 - 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 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 November.

December 13 - 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 2024.

December 16 - 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 26 - 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 27 - Regular method taxes. Deposit the tax for the first 15 days of December.

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

2024 TAX CALENDAR

2024 Federal Legal Holiday

2024 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