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

January 02

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 2023

Payment of deferred employee share of social security tax or railroad retirement tax equivalent from 2023

January 04

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

January 05

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

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

January 10

Employers: Employees are required to report to you tips of $20 or more earned during Dec 2023.

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

January 12

Deposit payroll tax for payments on Jan 6-9 if the semiweekly deposit rule applies.

January 16

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

Employers: Deposit payroll tax for Dec 2023 if the monthly deposit rule applies.

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

January 18

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

January 19

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

January 24

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

January 26

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

January 31

Deposit any FUTA tax owed through Dec 2023.

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 2023. Furnish Form W-2 to employees who worked for you during 2023

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

File Form 720 for the fourth quarter of 2023.

File Form 730 and pay the tax on wagers accepted during Dec 2023.

File Form 2290 and pay the tax for vehicles first used in Dec 2023.

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

February 02

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

February 07

Deposit payroll tax for payments on Jan 31-Feb 2 if the semiweekly deposit rule applies.

February 09

Deposit payroll tax for payments on Feb 3-6 if the semiweekly deposit rule applies.

February 12

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.

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

February 14

Deposit payroll tax for payments on Feb 7-9 if the semiweekly deposit rule applies.

February 15

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 2023

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 2023.

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

February 16

Deposit payroll tax for payments on Feb 10-13 if the semiweekly deposit rule applies.

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 22

Deposit payroll tax for payments on Feb 14-16 if the semiweekly deposit rule applies.

February 23

Deposit payroll tax for payments on Feb 17-20 if the semiweekly deposit rule applies.

February 24

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 2290 and pay the tax for vehicles first used in January

Deposit payroll tax for payments on Feb 21-23 if the semiweekly deposit rule applies.

February 29

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

File Form 730 and pay the tax on wagers accepted during 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 2023 estimated tax by January 15, 2024.

Deposit payroll tax for payments on Feb 24-27 if the semiweekly deposit rule applies.

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.

March 06

Deposit payroll tax for payments on Feb 28 - Mar 1 if the semiweekly deposit rule applies.

March 08

Deposit payroll tax for payments on Mar 2-5 if the semiweekly deposit rule applies

March 11

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

March 13

Deposit payroll tax for payments on Mar 6-8 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.

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 9-12 if the semiweekly deposit rule applies

March 20

Deposit payroll tax for payments on Mar 13-15 if the semiweekly deposit rule applies

March 22

Deposit payroll tax for payments on Mar 16-19 if the semiweekly deposit rule applies.

March 27

Deposit payroll tax for payments on Mar 20-22 if the semiweekly deposit rule applies

March 29

Deposit payroll tax for payments on Mar 23-26 if the semiweekly deposit rule applies.