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������Ƶ's 2023 Small BusinessFederal Tax Calendar

January 2023

January 17, 2023

Individuals: Final installment of quarterly estimated tax payments for Q4 2022 is due.
EFTPS users: Payments must be scheduled by 8 PM EST at least one calendar day before the tax due date.
Forms:●�Ă - Estimated Tax for Individuals (2022 Voucher 4)

January 31, 2023

Payers of Non-Employee Compensation: Form 1099-NEC is due to contractors and the IRS.
Employers: Form W-2 due to employees and Social Security Administration.
Forms:●�Ă - Wage & Tax Statement●�Ă - Non-Employee Compensation

February 2023

February 28, 2023

All Businesses: Form 1099-MISC is due to the IRS if filed on paper.
File Form 1096 with information returns, including Forms 1098 and 1099 for payments made during 2022.
Forms: ●�Ă - Miscellaneous Income●�Ă - Annual Summary & Transmittal of U.S. Information Returns●�Ă - Mortgage & Interest Statement

March 2023 

March 15, 2023

S-corporation & partnerships: Income tax returns are due.
This is the final day for businesses set up as partnerships or S-corps to request a six-month tax extension. Keep in mind that an extension allows you extra time to file, but does not extend the time you have to pay your income tax.
Partnerships: The IRS requires you to file Form 1065.
S-corps: The IRS requires that you file Form 1120-S.

Forms:●�Ă - Income Tax Return for an S Corporation●�Ă - US Return of Partnership Income●�Ă - Application for Automatic Extension of Time to File Certain Business Tax, Information, & Other Returns

March 31, 2023

Individuals: Form 1099-MISC is due to the IRS if filed electronically.
Forms:●�Ă - Miscellaneous Income

April 2023

April 18, 2023

Individuals: income taxes are due today. File your Form 1040 today, and pay any additional taxes you might owe that you didn’t pay in quarterly estimated taxes.
C-corporations: income tax is due today. The IRS requires that you file Form 1120.
Household Employers: File Sch. H with Form 1040 if you paid $2,400 or more to a household employee.
Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
Individuals: Q1 2023 quarterly estimated taxes are due.
Today is the final day to request a six-month tax extension on your time to file your income tax return. Keep in mind that an extension allows you extra time to file, but does not extend the time you have to actually pay your income tax.
Forms:●�Ă - Individual Tax Return●�Ă - U.S. Tax Return for Seniors (first available tax year 2020)●�Ă - U.S. Corporation Income Tax Return●�Ă - Estimated Tax for Individuals (Payment Voucher 1)●�Ă - Estates & Trust Tax Return

May 2023

May 15, 2023

Tax-exempt organizations: Form 990 is due today.
Today is the final day to request a six-month tax extension on your time to file your Form 990.
Forms:●�Ă - Return of Organization Exempt From Income Tax●�Ă - Application for Extension of Time To File an Exempt Organization Return

June 2023

June 1, 2023

As we reach the midpoint of the year, it's the perfect time to reflect on your business's financial health and explore strategies that can help drive greater success through mid-year tax planning. Related Articles:●�Ă

June 15, 2023

Individuals: Deadline to pay Q2 2023 quarterly estimated taxes. Forms:●�Ă - Estimated Tax for Individuals (Payment Voucher 2)

July 2023

July 31, 2023

Employers: Employee benefits plans - Form 5500 is due today.
Forms:●�Ă - Annual Return/Report of Employee Benefit Plan

September 2023

Sept. 15, 2023

Individuals: Deadline to pay Q3 2023 quarterly estimated taxes.
Partnerships & S-corps: This is the income tax filing deadline for partnerships and S-corps that requested a six-month income tax filing extension.
Forms: ●�Ă - Estimated Tax for Individuals (Payment Voucher 3)●�Ă - Income Tax Return for an S Corporation●�Ă - US Return of Partnership Income

October 2023

October 16, 2023

Individuals & C-corps: Final day to file income tax if you requested a six-month tax-filing extension.
Forms:●�Ă - Individual Tax Return●�Ă - U.S. Tax Return for Seniors●�Ă - U.S. Corporation Income Tax Return

November 2023

November 1, 2023

Finalize any 2023 end-of-year tax planning to decrease your taxable income and start your 2024 tax planning.
Related Articles:●�Ă●�Ă●�Ă●�Ă

January 2024

January 15, 2024

Individuals: Quarterly estimated tax payments for Q4 2023 are due.
Forms:●�Ă - Estimated Tax for Individuals (Voucher 4)

January 31, 2024

Payers of Non-Employers Compensation: Form 1099-NEC (Non-Employee Compensation) is due to contractors and the IRS.
Employers: Form W-2 due to employees and Social Security Administration.
Forms:●�Ă - Non-Employee Compensation●�Ă - Wage & Tax Statement