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

April 01

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.

April 03

Deposit payroll tax for payments on Mar 27-29 if the semiweekly deposit rule applies.

April 05

Deposit payroll tax for payments on Mar 30-31 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on Apr 1-2 if the semiweekly deposit rule applies.

April 10

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

Deposit payroll tax for payments on Apr 3-5 if the semiweekly deposit rule applies.

April 12

Deposit payroll tax for payments on Apr 6-9 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.

April 15

Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2023 estimated tax.

Corporations: File Form 1120 for calendar year return and pay any tax due. For automatic 6-month extension File Form 7004 and deposit estimated tax. Deposit the first installment of your 2023 estimated tax.

Partnerships: File Form 1065 and furnish a copy of Schedule K-1 to each partner.

Electing Large Partnerships: File Form 1065 calendar year return. For automatic 6-month extension File Form 7004.

Employers: Employees are required to report to you tips of $20 or more earned during March. Deposit payroll tax for Mar. if the monthly deposit rule applies.

Household Employers: File Sch. H with Form 1040 if you paid $2,400 or more to a household employee.

Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ.  For an automatic 6-month extension, file Form 4868.

Form 1120-F filers:  Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.

Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timey requested a 30-day extension.

File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/23

April 18

Deposit payroll tax for payments on Apr 10-12 if the semiweekly deposit rule applies.

MA and ME Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax.

April 19

Deposit payroll tax for payments on Apr 13-16 if the semiweekly deposit rule applies.

April 24

Deposit payroll tax for payments on Apr 17-19 if the semiweekly deposit rule applies.

April 26

Deposit payroll tax for payments on Apr 20-23 if the semiweekly deposit rule applies.

April 30

Employers: File Form 941 for the first quarter

Deposit FUTA tax owed through Mar if more than $500.

File Form 720 for the fourth quarter.

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

File Form 2290 and pay the tax on vehicles first used in March.

May 01

Deposit payroll tax for payments on Apr 24-26 if the semiweekly deposit rule applies.

May 03

Deposit payroll tax for payments on Apr 27-30 if the semiweekly deposit rule applies.

May 08

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

May 10

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

File Form 941 for the first quarter if you timely deposited all required payments.

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

May 15

File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction).

File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2024.

File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/20

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

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

May 17

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

May 22

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

May 24

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

May30

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

May 31

File Form 730 and pay the tax on wages accepted during April.

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

Deposit payroll tax for payments on May 25-27 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.

June 05

Deposit payroll tax for payments on May 29-31 if the semiweekly deposit rule applies.

June 07

Deposit payroll tax for payments on Jun 1-4 if the semiweekly deposit rule applies.

June12

Deposit payroll tax for payments on Jun 5-7 if the semiweekly deposit rule applies.

June 14

Deposit payroll tax for payments on Jun 8-11 if the semiweekly deposit rule applies.

June 17

Individuals: Pay the second installment of 2023 estimated tax- Use Form 1040-ES.

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

Corporations: Deposit the second installment of your 2023 estimated tax.

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keep its records and books of account outside the United States and Puerto Rico

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Tax Exempt Orgs: File Form 990-W for 2nd installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations

Individuals living outside the U.S.:File Form 3520. For automatic 4 month extension, file an income tax return extension, Form 4868.

Individuals living outside the U.S.: File Form 1040. For automatic 4-month extension File Form 4868 and deposit estimated tax..

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ.  For an automatic 6-month extension, file Form 4868

June 20

Deposit payroll tax for payments on Jun 12-14 if the semiweekly deposit rule applies.

June 24

Deposit payroll tax for payments on Jun 15-18 if the semiweekly deposit rule applies.

June 26

Deposit payroll tax for payments on Jun 19-21 if the semiweekly deposit rule applies.

June 28

Deposit payroll tax for payments on Jun 22-25 if the semiweekly deposit rule applies.