What are the important tax due dates for 2023?

 

January 16

• Final installment of 2022 estimated tax by individuals and trusts due

 

January 31

• Last day to paper or electronically file W-2’s and 1099-NEC

• Last day to receive W-2 forms and most 1099 statements from your employer, banker, broker, etc.

• Fourth quarter 2022 payroll tax returns and annual federal unemployment returns due

 

February 28

• Paper file Forms 1098, 1099, and W-2G

• If Forms 1098, 1099, or W-2G are filed electronically, the due date for filing with the IRS and SSA is extended to March 31st, 2023

 

March 15

• S Corporation and Partnership income tax returns for calendar year 2022 due

• Last day for calendar year S Corporations and Partnerships to file Form 7004, an automatic six-month extension of time, for 2022 income tax returns

• Last day for business entity to elect S-corporation status beginning as of January 1, 2023 by filing Form 2553

 

April 18

• Individual income tax returns or Form 4868 (automatic six-month extension) plus payment of any 2022 tax liability due

• First quarter individual estimated tax payments due for 2023

• C Corporation income tax returns for calendar year 2022 due or last day for calendar year C Corporations to file Form 7004, an automatic six-month extension of time, for 2022 tax returns plus payment of any 2022 tax liability due

• 2023 Maryland personal property tax returns due

• Last day for making 2022 IRA contributions

• Gift tax returns (Form 709) and payment of any gift tax due for 2022. If your income tax return is extended, the Gift tax return will automatically be extended for six-months, or otherwise file Form 8892

• Calendar year fiduciary income tax returns and requests for 5½ month automatic extensions due

• First installment for corporation estimated income tax due for 2023

• FinCEN 114 is due

 

May 2

• First quarter 2022 payroll tax returns due

 

June 15

• Payment of second installment of 2023 estimated tax by individuals and trusts is due

• Second quarter of 2023 estimated tax is due by calendar-year corporations

 

August 1

• Due date for 2022 Annual Return/Report of Employee Benefit Plan (Form 5500)

• Second quarter 2023 payroll tax returns due

 

September 15

• Payment of third installment of 2023 estimated tax by individual, trusts and estates

• Payment of third installment of 2023 estimated tax by calendar-year corporations

• Last day of filing 2022 Form 1065 for Partnerships and Form 1120S for S Corporations that obtained an automatic six-month extension

 

September 30           

• Form 1041 extended due date

 

October 16

• Last day for filing 2022 income tax return by calendar-year corporations that obtained an automatic six-month filing extension

• Last day for filing 2022 individual income tax returns for those who obtained an automatic six-month filing extension

• Form 5500 extended due date

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October 31

• Third quarter 2023 payroll tax returns due

 

December 15

• Payment of last installment of 2023 estimated tax by calendar-year corporations

 

If you have any questions about these new due dates, please feel free to call our office.