Due Dates in 2023 for 2022 Tax Reporting and 2023 Tax Estimates

Here are the current statutory due dates for tax reporting for the 2022 tax year.

For calendar year tax returns reporting 2022 information that are due in 2023, the following due dates will apply.

Form2023 Tax Filing Due Dates (Tax Year 2022)
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 18th*
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 15th
Form 5500 Series – Employee Benefit PlanJuly 31st
Form 1065 Extended ReturnSeptember 15th
Form 1120-S Extended ReturnSeptember 15th
Form 1041 Extended ReturnOctober 2nd *
Form 1120 Extended ReturnOctober 16th *
Form 1040 Extended ReturnOctober 16th*
FinCEN 114 (Extended with Form 1040)October 16th *
Form 5500 Series Extended ReturnOctober 16th*
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 2023 individual tax filers are listed below.

Estimated Tax PaymentsEstimated Payment Due Date
1st QuarterApril 15th (4/18/2022 for 2023 1Q)
2nd QuarterJune 15th
3rd QuarterSeptember 15th
4th QuarterJanuary 15th of the next year

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

Written by Erin Kidd, EA, AFC®, MBA:

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Erin Kidd is the Special Projects Manager at Thompson Greenspon and has nearly a decade of tax experience specializing in individual taxation. Throughout her career, she has focused on simplifying complex tax issues and educating clients to maximize their tax benefits and plan for future events.

Erin holds a Bachelor’s and Master’s Degree in Business Administration from Morehead State University, is an Enrolled Agent, a federally licensed tax preparer who has unlimited rights to practice before the IRS, and an Accredited Financial Counselor ®. She has been recognized by the Garrison Commands of West Point, NY and Fort Leavenworth, KS for her contributions to the military community for her work with the installations’ Volunteer Income Tax Assistance Centers.

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