Due Dates

Important Tax Deadlines and Dates

Individual Filers – including employees, retirees, self-employed individuals, independent contractors, and gig workers

  • January 15 – 4th Quarter the of previous year estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the previous year.
  • January 31 – Due date for employers to send W-2 forms. To ensure you’re able to complete your tax return on time, the IRS requires all employers to send you a W-2 no later than January 31 following the close of the tax year. Generally, this means W-2s get sent by January 31, but you won’t necessarily receive your form by this date.
  • January 31 – Certain 1099 forms are sent. Various 1099 forms, and forms 1099-NEC,1099-MISC, and 1099-K are used to report payments that typically don’t come from an employer, such as if you work as an independent contractor, gig worker, or self-employed person or if you receive income such as interest, dividends, prize winnings, rents, royalties, or brokerage account transactions. If January 31 falls on a weekend or holiday, these forms are due to be sent the following business day.
  • April 1 – Required minimum distribution due if you turned 72 in the previous year. If you turned 72 in previous year, you have until April 1 to take your previous year required minimum distribution (your first required distribution) from your retirement account.
  • April 15 – Tax day (unless extended due to local state holiday). The tax deadline typically falls on April 15 each year, but can be delayed if it falls on a weekend or holiday. Missing the tax deadline can have consequences like penalties and interest.
  • April 15 – Deadline to File Form 4868 and request an extension. The tax day deadline is also the last day to file Form 4868 requesting an extension to file your individual income tax return. If you won’t be ready to file your tax return by tax day, make sure you instead complete an extension request, granting you the ability to delay filing a completed return until October 15. But remember, even if you choose to file an extension, you are still required to pay any taxes you may owe by the April deadline.
  • April 15 – Deadline to make IRA and HSA contributions for the previous tax year. For individual income tax return filers, this marks the final day to make contributions to your IRA or HSA for the previous tax year.
  • April 15 – First quarter estimated tax payment due. Making estimated tax payments means that you need to estimate how much income you’re likely to make for the year and determine how much you will owe to the IRS for income taxes.
  • June 15 – Second quarter estimated tax payment due.
  • September 15 – Third quarter estimated tax payment due.
  • October 15 – Deadline to file your extended tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
  • December 31 – Required minimum distributions must be taken for individuals age 73 or older.  After taking your first RMD (for previous year) by April 1 if you turned 72 in the previous year, you also need to take your current year RMD by December 31.

Businesses – Partnerships (including LLCs), C Corps (Form 1120), and S Corps (Form 1120S)

  • January 15 – 4th Quarter of the previous year estimated tax payment due
  • January 31 – Employers send W-2s forms to employees
  • January 31 – Send certain 1099 forms
  • March 15, 2023 – Taxes are due for some business types (partnerships, multi-member LLCs, and S-Corporations). Businesses organized as partnerships, including multi-member LLCs, and S-Corporations need to file Form 1065, or 1120S by March 15, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year.
  • April 15 – Taxes for C-Corporations are due. Businesses organized as C-Corporations need to file form 1120 by April 15, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year
  • September 15 – Deadline for extended partnership and S-corporation returns
  • October 15 – Deadline for extended C-corporation returns