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2022 Federal Tax Calendar

IRS Tax Deadlines for 2022

This is the IRS General Tax Calendar, which includes the 2022 due dates that most taxpayers will need to know for their
federal taxes.

IRS Tax Deadlines for the 2022 Calendar Year

The tax dates below apply to taxpayers who file based on the calendar year. If you file your taxes based on the fiscal
year, some of the due dates will be different. For more information, see the section at the end titled, “Fiscal Year
Taxpayers.”

RELATED: Key Tax Numbers & Dates for 2022

1st Quarter (January – March 2022): Tax Due Dates

The first quarter (Q1) of the calendar year includes January, February, and March.

JANUARY 10

Employees Who Work for Tips: If you received $20 or more in tips during December, report them to your
employer. You can use Form 4070 (Employee’s Report of
Tips to Employer).

JANUARY 18

Individuals: Make a payment of your estimated tax for 2021 if you didn’t pay your income tax for the
year through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES (Estimated Tax for Individuals). This is the
final installment date for 2021 estimated tax payments. However, you don’t have to make this payment if you file your
2021 return (Form 1040 or Form 1040-SR) and pay any tax due by January 31, 2022.

Farmers & Fishermen: Pay your estimated tax for 2021 using Form 1040-ES. You have until April 18 (April 19 if you live
in Maine or Massachusetts) to file your 2021 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your
estimated tax by January 18, you must file your 2021 return and pay all tax due by March 1, 2022, to avoid an estimated
tax penalty.

JANUARY 31

Individuals: If you didn’t pay your last installment of estimated tax by January 18, you may choose
(but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2021 by January 31. Filing your
return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you can’t
file and pay your tax by January 31, file and pay your tax by April 18 (April 19 if you live in Maine or Massachusetts).

All Businesses: Give annual information statements to recipients of certain payments you made during
2021. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued
electronically with the consent of the recipient.

Payments that may be covered include the following:

  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish
  • Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members)
  • Dividends and other corporate distributions
  • Interest
  • Rent
  • Royalties
  • Payments of Indian gaming profits to tribal members
  • Profit-sharing distributions
  • Retirement plan distributions
  • Original issue discount
  • Prizes and awards
  • Medical and health care payments
  • Debt cancellation (treated as payment to debtor)
  • Cash payments over $10,000 (See the Form 8300 instructions)

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Form 1099-B (Proceeds From Broker and Barter Exchange Transactions), Form 1099-S (Proceeds From Real Estate Transactions), and certain reporting on Form 1099-MISC (Miscellaneous Information) are due to recipients by February 15.

Payers of Nonemployee Compensation: File Form 1099-NEC for nonemployee compensation paid in 2021.

FEBRUARY 10

Employees Who Work for Tips: If you received $20 or more in tips during January, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

FEBRUARY 15

Individuals: If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All Businesses: Give annual information statements to recipients of certain payments you made during 2021. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments:

  • All payments reported on Form 1099-B
  • All payments reported on Form 1099-S
  • Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC

FEBRUARY 28

All Businesses: File information returns (for example, certain Forms 1099) for certain payments you made during 2021 – these payments are described under January 31. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

MARCH 1

Farmers & Fishermen: File your 2021 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, you have until April 18 (April 19 if you live in Maine or Massachusetts) to file if you paid your 2021 estimated tax by January 18, 2022.

MARCH 10

Employees Who Work for Tips: If you received $20 or more in tips during February, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

MARCH 15

Partnerships: File a 2021 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).
To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15.

S Corporations: File a 2021 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15.

S Corporation Election: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2022. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2023.

MARCH 31

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G: File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see the “All Businesses” section under February 28. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see IRS Publication 1220.

2nd Quarter (April – June 2022): Tax Due Dates

The second quarter (Q2) of the calendar year includes April, May, and June.

APRIL 11

Employees Who Work for Tips: If you received $20 or more in tips during March, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

APRIL 18

Individuals: File a 2021 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. If you live in Maine or Massachusetts, you may file by April 19. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 17.
If you’re not paying your 2022 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2022 estimated tax. Use Form 1040-ES. For more information, see IRS Publication 505.

RELATED: What Is Estimated Tax & Who Does It Apply To?

Household Employers: If you paid cash wages of $2,300 or more in 2021 to a household employee, you must file Schedule H (Form 1040). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2020 or 2021 to household employees. Also, report any income tax you withheld for your household employees. For more information, see IRS Publication 926 (Household Employer’s Tax Guide).

Corporations: File a 2021 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.
Deposit the first installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

MAY 10

Employees Who Work for Tips: If you received $20 or more in tips during April, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

JUNE 10

Employees Who Work for Tips: If you received $20 or more in tips during May, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

JUNE 15

Individuals: If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file an income tax return (Form 1040 or Form 1040-SR) and pay any tax, interest, and penalties due. Otherwise, see the “Individuals” section under April 18. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 17.
However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. For more information, see IRS Publication 3 (Armed Forces’ Tax Guide).

Individuals: Make a payment of your 2022 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2022.

Corporations: Deposit the second installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

3rd Quarter (July – September 2022): Tax Due Dates

The third quarter (Q3) of the calendar year includes July, August, and September.

JULY 11

Employees Who Work for Tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

AUGUST 10

Employees Who Work for Tips: If you received $20 or more in tips during July, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

SEPTEMBER 12

Employees Who Work for Tips: If you received $20 or more in tips during August, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).
SEPTEMBER 15

Individuals: Make a payment of your 2022 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2022.

Partnerships: File a 2021 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).

S Corporations: File a 2021 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).

Corporations: Deposit the third installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

4th Quarter (October – December 2022): Tax Due Dates

The fourth quarter (Q4) of the calendar year includes October, November, and December.

OCTOBER 11

Employees Who Work for Tips: If you received $20 or more in tips during September, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

OCTOBER 17

Individuals: If you have an automatic 6-month extension to file your income tax return for 2021, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.

Corporations: File a 2021 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

NOVEMBER 10

Employees Who Work for Tips: If you received $20 or more in tips during October, report them to your employer. You can use Form 4070 (Employee’s Report of Tips to Employer).

DECEMBER 12

Employees Who Work for Tips: If you received $20 or more in tips during November, report them to your employer. Form 4070 (Employee’s Report of Tips to Employer).

DECEMBER 15

Corporations: Deposit the fourth installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Fiscal Year Taxpayers: IRS Deadlines for 2021

If you use a fiscal year as your tax year (instead of the calendar year), use the following general guidelines for your tax filing/payment due dates.

Individuals

Form 1040 or Form 1040-SR: This form is your annual income tax return and it’s due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040 or Form 1040–SR.

Estimated Tax Payments (Form 1040-ES): Estimated tax payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year, and on the 15th day of the 1st month after your tax year ends.

Partnerships

Form 1065: This form is the annual income tax return for partnerships and it’s due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.

Corporations & S Corporations

Form 1120 (or Form 7004): This form is the annual income tax return and it’s due on the 15th day of the 4th month after the end of the corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30, will use Form 7004 to request an automatic 7-month extension of time to file Form 1120.

Form 1120-S (or Form 7004): This form is the annual income tax return and it’s due on the 15th day of the 3rd month after the end of the S corporation’s tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120-S.

Estimated Tax Payments: Estimated tax payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year.

Form 2553: This form is used to choose S corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.

For a PDF version of the official IRS 2022 Tax Calendar, click HERE.


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