JANUARY • FEBRUARY • MARCH  |  APRIL • MAY • JUNE  |  JULY • AUGUST • SEPTEMBER  |  OCTOBER • NOVEMBER • DECEMBER

January 03

File Form 2290 and pay the tax for vehicles first used during November.

File Form 730 and pay tax on wagers accepted during November.

Payment of deferred employeer share of social security tax or railroad retirement tax equivalent from 2020

Payment of deferred employee share of social security tax or railroad retirement tax equivalent from 2020

January 05

Deposit payroll tax for payments on Dec 28-30 if the semiweekly deposit rule applies.

January 07

Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies.

January 10

Employers: Employees are required to report to you tips of $20 or more earned during Dec 2022.

January 11

Deposit payroll tax for payments on Jan 4-6 if the semiweekly deposit rule applies.

January 13

Deposit payroll tax for payments on Jan 7-10 if the semiweekly deposit rule applies.

January 17

Individuals: Pay the final installment of your 2020 estimated tax. Use Form 1040-ES.

Employers: Deposit payroll tax for Dec 2022 if the monthly deposit rule applies.

Farmers and fishermen: Pay your estimated tax for 2022 Use Form 1040-ES.

January 19

Deposit payroll tax for payments on Jan 11-13 if the semiweekly deposit rule applies.

January 20

Deposit payroll tax for payments on Jan 14-17 if the semiweekly deposit rule applies.

January 25

Deposit payroll tax for payments on Jan 18-20 if the semiweekly deposit rule applies.

January 27

Deposit payroll tax for payments on Jan 21-24 if the semiweekly deposit rule applies.

January 31

Deposit any FUTA tax owed through Dec 2022.

Individuals: File your tax return if you did not pay your last installment of esimated tax by January 15th (See Form 1040-ES)

Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2022. Furnish Form W-2 to employees who worked for you during 2022.

File Form 1099-MISC with IRS if you are reporting nonemployee compensation.

File Form 720 for the fourth quarter of 2022.

File Form 730 and pay the tax on wagers accepted during Dec 2022.

File Form 2290 and pay the tax for vehicles first used in Dec 2022.

Files Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

February 01

Deposit payroll tax for payments on Jan 25-27 if the semiweekly deposit rule applies

February 03

Deposit payroll tax for payments on Jan 28-31 if the semiweekly deposit rule applies.

February 08

Deposit payroll tax for payments on Feb 1-3 if the semiweekly deposit rule applies.

February 10

Employers: Employees are required to report to you tips of $20 or more earned during January.

File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

Deposit payroll tax for payments on Feb 4-7 if the semiweekly deposit rule applies.

EFTPS users: Payments must be scheduled by 8 PM ET at least one calendar day before the tax due date.

February 15

Deposit payroll tax for payments on Feb 8-10 if the semiweekly deposit rule applies.

Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients

File a new Form W-4 if you claimed exemption from income tax withholding in 2022.

Deposit payroll tax for Jan if the monthly deposit rule applies.

February 16

File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues.

File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2021.

Begin withholding on employees who claimed exemption from withholding in 2020 but did not file a W-4 to continue withholding exemption in 2022.

February 17

Deposit payroll tax for payments on Feb 11-14 if the semiweekly deposit rule applies.

February 23

Deposit payroll tax for payments on Feb 15-17 if the semiweekly deposit rule applies.

February 24

Deposit payroll tax for payments on Feb 18-21 if the semiweekly deposit rule applies.

February 28

Applicable Large Employer: File paper Forms 109-C and 1095-C; For all othe providers the paper Froms 1094-B and 1095-B with the IRS.

File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2022 .

File Form 8027 if you are a large food or beverage establishment.

File Form 730 and pay the tax on wagers accepted during January.

File Form 2290 and pay the tax for vehicles first used in January.

March 01

Farmers and Fishermen - File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your 2022 estimated tax by January 15, 2023.

March 02

Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.

Deposit payroll tax for payments on Feb 22-24 if the semiweekly deposit rule applies.

March 03

Deposit payroll tax for payments on Feb 25-28 if the semiweekly deposit rule applies

March 08

Deposit payroll tax for payments on Mar 1-3 if the semiweekly deposit rule applies

March 10

Employers - Employees are required to report to you tips of $20 or more earned during February.

EFTPS users: Payments must be scheduled by 8 PM ET at least one calendar day before the tax due date.

Deposit payroll tax for payments on Mar 4-7 if the semiweekly deposit rule applies

March 15

Employers - Deposit payroll tax for February if the monthly deposit rule applies.

S Corporations - File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2022. For automatic 6-month extension, file form 7004 and deposit estimated tax.

Corporations - File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

Patnerships- - File Form 1065 for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each partner. File Form 2553 to 7004 for extension (see instructions)..

Electing Large Partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B). This due date is effective for the first March 15 following the close of the partnership\'s tax year and applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

Foreign Trusts with a U.S. Owner - File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.

Deposit payroll tax for payments on Mar 8-10 if the semiweekly deposit rule applies

March 17

Deposit payroll tax for payments on Mar 11-14 if the semiweekly deposit rule applies

March 22

Deposit payroll tax for payments on Mar 15-17 if the semiweekly deposit rule applies.

March 24

Deposit payroll tax for payments on Mar 18-21 if the semiweekly deposit rule applies

March 29

Deposit payroll tax for payments on Mar 22-24 if the semiweekly deposit rule applies.

March 31

Electronically file Forms W-2, W-2G, 1098, 1099, and 8027,1094-C, 1095-C, 1094-B, and 1095-B.

File Form 2290 and pay the tax for vehicles first used in February.

File Form 730 and pay the tax on wagers accepted during February.

Deposit payroll tax for payments on Mar 22-24 if the semiweekly deposit rule applies.