Due Dates in 2022 for 2021 Tax Reporting and 2022 Tax Estimates

It has been a couple of strange and stressful years, with due dates that seemed to be ever shifting.  Here are the current statutory due dates for tax reporting for the 2021 tax year.

For calendar year tax returns reporting 2021 information that are due in 2022, the following due dates will apply. Click here for a printable list of business 2022 due dates.

Form2022 Tax Filing Due Dates (Tax Year 2021)
Form W-2 & 1099 NEC (electronic or mail)January 31st
Form 1099-MiscFebruary 28th (paper file), March 31st (efile)
Form 1065 – PartnershipsMarch 15th
Form 1120-S – S CorporationsMarch 15th
Form 1040 – IndividualsApril 18h
FinCEN 114 – FBAR (will be allowed to extend)April 18th
Form 1041 – Trusts and EstatesApril 18th
Form 1120 – C CorporationsApril 18th
Form 990 Series – Tax Exempt OrganizationsMay 16th *
Form 5500 Series – Employee Benefit PlanAugust 1st*
Form 1065 Extended ReturnSeptember 15th
Form 1120-S Extended ReturnSeptember 15th
Form 1041 Extended ReturnSeptember 30th
Form 1120 Extended ReturnOctober 17th *
Form 1040 Extended ReturnOctober 17th*
FinCEN 114 (Extended with Form 1040)October 17th *
Form 5500 Series Extended ReturnOctober 17th*
Form 990 Series Extended ReturnNovember 15th

*Please note: Some of the above due dates are different from standard filing dates due to holidays or weekends.

For fiscal year filers:

  • Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their fiscal tax year.
  • C Corporation tax returns will be due the 15th day of the fourth month after the end of their fiscal tax year. A special rule to defer the due date change for C Corporations with fiscal years that end on June 30th defers this change until December 31, 2025.
  • Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends.

It is important to confirm when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates.

Estimated Tax Payment Due Dates

Our tax system is a “pay as you go” system, meaning that taxpayers are expected to pay in tax, on at least quarterly basis, for the income they have earned. If there is adequate withholding by employers, then this can be a seamless process. Some taxpayers, especially those with dual incomes, fluctuating income, significant passive income, those who are high earners or self-employed, may find themselves under-withheld at tax time. In addition to a significant tax bill, these taxpayers may also find themselves with an underpayment penalty if estimated payments have not been made.

The due dates for estimated tax payments for 2022 individual tax filers are listed below.

Estimated Tax PaymentsEstimated Payment Due Date
1st QuarterApril 15th  (1/18/2022 for 2022 1Q)
2nd QuarterJune 15th
3rd QuarterSeptember 15th
4th QuarterJanuary 15th of the next year (1/16/23 for 2022 4Q)

If you have any questions about these due dates and the impact on your tax filings, please contact one of our qualified tax professionals.

Information provided on this web site “Site” by Thompson Greenspon is intended for reference only. The information contained herein is designed solely to provide guidance to the user, and is not intended to be a substitute for the user seeking personalized professional advice based on specific factual situations. This Site may contain references to certain laws and regulations which may change over time and should be interpreted only in light of particular circumstances. As such, information on this Site does NOT constitute professional accounting, tax or legal advice and should not be interpreted as such.

Although Thompson Greenspon has made every reasonable effort to ensure that the information provided is accurate, Thompson Greenspon, and its shareholders, managers and staff, make no warranties, expressed or implied, on the information provided on this Site, or about any other website which you may access through this Site. The user accepts the information as is and assumes all responsibility for the use of such information. Thompson Greenspon also does not warrant that this Site, various services provided through this Site, and any information, software or other material downloaded from this Site, will be uninterrupted, error-free, omission-free or free of viruses or other harmful components.

Information contained on this Site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Thompson Greenspon. All rights are reserved.

Share: