Pamela A. Rugg and Company, P.C.

 

 

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Unless otherwise indicated, all deadlines are at 11:59:59 P.M.

(one second before midnight) local time.

 

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January 17, 2023

• Due date for fourth installment of 2022 estimated tax payments.

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January 26, 2023

• IRS will begin processing 2022 individual income tax returns

 

January 31, 2023

• Employers Taxes - Employers of non-agricultural and non-household employees file return  on Form 941 for withheld income and FICA taxes in last quarter of 2022.  

• Withholding - Employee's statements (Form  W-2 and Form 1099-R) for amounts withheld in 2022 to be furnished by employer to employees.

• Employers must file Form 940, annual return of Federal unemployment taxes (FUTA) taxes for 2022.

• Information Returns - Form 1099-NEC must be mailed to recipients and filed with IRS.

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March 15, 2023

• Deadline for filing Partnership and S-Corporation tax returns or extensions.

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April 18, 2023

• Deadline for filing a 2022 Individual, C-Corporation, and Trusts tax returns or extensions.

  • The return or extension must be postmarked or transmitted for e-filing by April 18, 2023.

  • To avoid late payment penalties and interest, any additional taxes you owe must be paid by this date even if you file an extension. 

• Due date for first installment of 2023 estimated tax payments.

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May 16, 2023

• Deadline for filing Exempt Organization Annual Information Returns or extension.

 

June 15, 2023

• Deadline for filing a 2022 Individual tax return for nonresident aliens.

• Due date for second installment of 2023 estimated tax payments.

 

September 15, 2023

• Final deadline to file your 2022 S corporation or partnership tax return if you filed an extension.

• Due date for third installment of 2023 estimated tax payments.

 

October 16, 2023

• Final deadline to file your 2022 Individual or C-Corporation tax return if you filed an extension.

 

January 17, 2024

• Due date for fourth installment of 2023 estimated tax payments.