| Day | |
|---|---|
| 10 | Employees Who Work for Tips - If you received $20 or more in tips during December, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070. |
| 16 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in December 2023. |
| 16 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in December 2023. |
| 16 | Farmers and Fishermen - Pay your estimated tax for 2023 using Form 1040-ES. You have until April 15 (April 17 if you live in Maine or Massachusetts) to file your 2023 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 16, you must file your 2023 return and pay all tax due by March 1, 2024, to avoid an estimated tax penalty. |
| 16 | Individuals - Make a payment of your estimated tax for 2023 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. This is the final installment date for 2023 estimated tax payments. However, you don't have to make this payment if you file your 2023 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2024. You may be able to avoid having to pay estimated taxes by increasing your tax withholding. Penalties may be assessed if you do not pay enough tax through withholding and estimated tax payments or if your payments are late. You may be able to avoid the "Underpayment of Estimated Tax by Individuals Penalty" by paying at least 90% of the tax shown on the return for the tax year, or by paying 100% of the tax shown for the prior year, whichever is less. |
| 31 | Federal unemployment (FUTA) tax - File Form 940 for 2023. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return. |
| 31 | Farm employers - File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return. |
| 31 | Certain small employers - File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2023 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return. |
| 31 | Social security, Medicare, and withheld income tax - File Form 941 for the fourth quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 12 to file the return. |
| 31 | Nonpayroll taxes - File Form 945 to report income tax withheld for 2023 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return. |
| 31 | Payers of gambling winnings - If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G. |
| 31 | Payers of Nonemployee Compensation - File Form 1099-NEC for nonemployee compensation paid in 2023. |
| 31 | All employers - Give your employees their copies of Form W-2 for 2023. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2023. |
| 31 | Payers of Nonemployee Compensation - File Form 1099-NEC for nonemployee compensation paid in 2023. |
| 31 | Businesses - Give annual information statements to recipients of certain payments you made during 2023. 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. |
| 31 | Individuals - If you didn't pay your last installment of estimated tax by January 16, you may choose (but aren't required) to file your income tax return (Form 1040 or Form 1040-SR) for 2023 by January 31. Filing your return and paying all 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 15 (April 17 if you live in Maine or Massachusetts). |
| Day | |
|---|---|
| 12 | Federal unemployment (FUTA) tax - File Form 940 for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full. |
| 12 | Farm employers - File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full. |
| 12 | Certain small employers - File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full. |
| 12 | Social security, Medicare, and withheld income tax - File Form 941 for the fourth quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. |
| 12 | Nonpayroll taxes - File Form 945 to report income tax withheld for 2023 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full. |
| 12 | Employees Who Work for Tips - If you received $20 or more in tips during January, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in January. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in January. |
| 15 | Businesses - Give annual information statements to recipients of certain payments you made during 2023. 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: 1) All payments reported on Form 1099-B. 2) All payments reported on Form 1099-S. 3) Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC. |
| 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. |
| 16 | All employers - Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year. |
| 28 | Health coverage reporting to IRS - If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to April 1. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information re-porting requirements. |
| 28 | Payers of gambling winnings - File Form 1096 along with Copy A of all the Forms W-2G you issued for 2023. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31. |
| 28 | Businesses - File information returns (for example, certain Forms 1099) for certain payments you made during 2023. These payments are described under January 31, earlier. 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 April 1. The due date for giving the recipient these forms generally remains January 31. |
| 29 | Large food and beverage establishment employers - File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be ex-tended to April 1. |
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| 1 | Health coverage reporting to employees - If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements. |
| 1 | Farmers and Fishermen - File your 2023 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2023 estimated tax by January 16, 2024. |
| 10 | Employees Who Work for Tips - If you received $20 or more in tips during February, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070. |
| 14 | S Corporation Election - File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2024. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2025. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in February. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in February. |
| 15 | S Corporations - File a 2023 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), Shareholder's Share of Income, Deductions, Credits, etc., 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 16. |
| 15 | Partnerships - File a 2023 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, 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 16. |
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| 1 | Electronic filing of Forms 8027 - File Forms 8027 for 2023. This due date applies only if you electronically file. Otherwise, see Large food and beverage establishment employers under February 29, earlier. |
| 1 | Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B - If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under February 28, earlier. |
| 1 | Electronic filing of Forms W-2G - File copies of all the Forms W-2G you issued for 2023. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Pub. 1220. |
| 1 | Electronic Filing of Forms - 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 February 28, earlier. The due date for giving the recipient these forms generally remains January 31. |
| 10 | Employees Who Work for Tips - If you received $20 or more in tips during March, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070. |
| 15 | Household Employers - If you paid cash wages of $2,600 or more in 2023 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. If you live in Maine or Massachusetts, you may file by April 17. 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 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in March. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in March. |
| 15 | Corporations - Deposit the first installment of estimated income tax for 2024. |
| 15 | Corporations - File a 2023 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. |
| 15 | Household Employers - If you paid cash wages of $2,600 or more in 2023 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. 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 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. |
| 15 | Individuals - If you’re not paying your 2024 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2024 estimated tax. You may be able to avoid having to pay estimated taxes by increasing your tax withholding. Penalties may be assessed if you do not pay enough tax through withholding and estimated tax payments or if your payments are late. You may be able to avoid the ""Underpayment of Estimated Tax by Individuals Penalty"" by paying at least 90% of the tax shown on the return for the tax year, or by paying 100% of the tax shown for the prior year, whichever is less. |
| 15 | Individuals - File a 2023 Form 1040 or Form 1040-SR and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. 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 penal-ties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. |
| 30 | Federal unemployment (FUTA) tax - Deposit the tax owed through March if more than $500. |
| 30 | Social security, Medicare, and withheld income tax - File Form 941 for the first quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 10 to file the return. |
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|---|---|
| 10 | Social security, Medicare, and withheld income tax - File Form 941 for the first quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. |
| 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. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in April. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in April. |
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|---|---|
| 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. |
| 17 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in May. |
| 17 | Corporations - Deposit the second installment of estimated income tax for 2024. |
| 17 | Individuals - Individuals. Make a payment of your 2024 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 2024. For more information, see Pub. 505. |
| 17 | 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 Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. 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 15. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. |
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|---|---|
| 10 | 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. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in June. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in June. |
| 31 | All employers - If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2023. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. For more information on filing these forms, go to IRS.gov/Form5500. |
| 31 | Federal unemployment (FUTA) tax - Deposit the tax owed through June if more than $500. |
| 31 | Certain small employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2024 but less than $2,500 for the second quarter. |
| 31 | Social security, Medicare, and withheld income tax - File Form 941 for the second quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 12 to file the return. |
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|---|---|
| 12 | Social security, Medicare, and withheld income tax - File Form 941 for the second quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. |
| 12 | 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. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in July. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in July. |
| Day | |
|---|---|
| 10 | 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. |
| 16 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in August. |
| 16 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in August. |
| 16 | Corporations - Deposit the third installment of estimated income tax for 2024. |
| 16 | S Corporations - File a 2023 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. Otherwise, see S corporations under March 15, earlier. 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). |
| 16 | Partnerships - File a 2023 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 15, earlier. 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). |
| 16 | Individuals - Make a payment of your 2024 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 2024. For more information, see Pub. 505. |
| Day | |
|---|---|
| 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. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in September. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in September. |
| 15 | Corporations - File a 2023 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. Otherwise, see Corporations under April 15, earlier. |
| 15 | Individuals - If you have an automatic 6-month extension to file your income tax return for 2023, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. |
| 31 | Federal unemployment (FUTA) tax - Deposit the tax owed through September if more than $500. |
| 31 | Certain small employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2024 but less than $2,500 for the third quarter. |
| 31 | Social security, Medicare, and withheld income tax - File Form 941 for the third quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 12 to file the return. |
| Day | |
|---|---|
| 12 | Social security, Medicare, and withheld income tax - File Form 941 for the third quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. |
| 12 | 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. |
| 15 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in October. |
| 15 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in October. |
| Day | |
|---|---|
| 10 | Employees Who Work for Tips - If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. |
| 16 | Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in November. |
| 16 | Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments made in November. |
| 16 | Corporations - Deposit the fourth installment of estimated income tax for 2024. |