Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments for December.

Individuals - Make your fourth installment payment for estimated tax in the current year. Use Form 1040-ES. Taxpayers will need to remit payment of your current year's estimated tax if you are not paying your income tax for the year through withholding. If you will owe under $1,000 in tax for the prior calendar year, you are not required to make estimated tax payments. This is the final installment payment for this year’s (previous calendar year) estimated tax. However, you do not have to make this payment if you file this year's (previous calendar year) return (Form 1040) and pay any tax due by January 31 of the following year.

Individuals - File your income tax return (Form 1040) for this year (previous calendar year) if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of your fourth installment.

Federal Unemployment Tax - File Form 940 (or 940-EZ) for this year (previous calendar year). 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.

Federal Income Tax, Social Security tax, and Medicare tax withholdings. File form 941 for the fourth quarter of the current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return).

Provide your employees their copies of Form W-2 for the previous year. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31st.

Give annual information Forms 1098, 1099, and W-2G to recipients for certain payments made during the year.

File Form W-3 with Copy A of all Forms W-2 issued for the current tax year. File Form 1099-NEC with the IRS when you are reporting non-employee compensation payments made during the year.

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.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.

All Businesses - File information returns (Forms 1098, 1099, and W-2G) for certain payments you made during the previous year. 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 Forms 1099, 1098, 5498, and W-2G 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 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.

Employers - File Forms 1094-B, 1095-B, 1094-C, and 1095-C if filing on paper.

Employers - Give your employees Forms 1095-B and 1095-C for health care coverage.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.

S Corporations - File Form 1120S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S Corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with the current calendar year. If Form 2553 is filed late, S treatment will begin with the next calendar year.

Partnerships - File a previous calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15.

Single Member LLC - Entity - File and pay any annual tax and fees. Use LLC Tax Voucher (3522) when making your payment and to figure out your due date.

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, and W-2G - File Forms 1097, 1098, 1099, 3921, 3922, 1094-B, 1095-B, 1094-C, 1095-C, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G Magnetically or Electronically.

California Individuals and Businesses - If you or your business has been impacted by the 2022-23 winter storms, you qualify for an extension until October 16, 2023, to file and pay taxes. View the Franchise Tax Board's emergency tax relief page for more information.

Household employers - If you paid cash wages of $2,200 or more in the previous year to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the previous 2 years to household employees. Also, report any income tax you withheld for your household employees.

Individuals – Make your first installment payment for your estimated tax in the current year. Use Form 1040-ES. Taxpayers will need to remit payment of your current year's estimated tax if you are not paying your income tax for the year through withholding. If you will owe under $1,000 in tax for the prior Calendar year, you are not required to make estimated tax payments.

File FBAR Form 114 electronically with the Financial Crimes Enforcement Network (FinCEN). The due date is automatically extended with the extension to your income tax return.

File an income tax return (Form 1040, 1040A, 1040EZ, or 709) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all your estimate of income tax due with a credit card. Then file Form 1040, 1040A, 1040EZ, or 709 by October 16.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for March.

Trusts and Estates - File a previous calendar year return (Form 1041). Provide each beneficiary with a copy of Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5 1/2-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1041 by September 30.

Corporations - File Form 1120 or 1120-A 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.  Make your first installment payment of estimated tax for the current year. Form 1120-W is available to help you make an estimate of your tax for the year.

Exempt Organizations - File a previous calendar year return (Form 990). If you want an automatic 6-month extension to file the return, file Form 8868. Then file Form 990 by November 15.

Employers - Federal Income Tax, Social Security tax, and Medicare tax withholdings. File form 941 for the first quarter of the current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.)

Employers - Federal Unemployment Tax - Deposit the tax owed through March if more than $500.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

Exempt Organizations - File a previous calendar year return (Form 990). If you want an automatic 6-month extension to file the return, file Form 8868. Then file Form 990 by November 15.

Individuals - If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Make your second installment payment for the estimated tax in the current year. Use Form 1040-ES. Taxpayers will need to remit payment of your current year's estimated tax if you are not paying your income tax for the year through withholding. If you will owe under $1,000 in tax for the prior calendar year, you are not required to make estimated tax payments.

Corporations - Make your second installment payment of estimated tax for the current year. Form 1120-W is available to help you make an estimate of your tax for the year.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

Employers – Federal Income Tax, Social Security tax, and Medicare tax withholdings. File form 941 for the second quarter of the current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.)

Federal Unemployment Tax - Deposit the tax owed through June if more than $500.

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file form 5500 or 5500-EZ for the previous calendar year. 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.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Individuals – Make your third installment payment for estimated tax in the current year. Use Form 1040-ES. Taxpayers will need to remit payment of your current year's estimated tax if you are not paying your income tax for the year through withholding. If you will owe under $1,000 in tax for the prior calendar year, you are not required to make estimated tax payments.

Partnerships – File Form 1065. Taxpayers that were granted an additional 6-month extension will adhere to this due date. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.

S Corporations – File Form 1120S and pay any tax due. Taxpayers that were granted an additional 6-month extension will adhere to this due date. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Corporations – Make your third installment payment of estimated tax for the current year. Form 1120-W is available to help you make an estimate of your tax for the year.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

Single Member LLC - Entity - File and pay any annual tax and fees. Use LLC Tax Voucher (3522) when making your payment and to figure out your due date.

Trusts and Estates – File Form 1041. Taxpayers that were granted an additional 5 1/2-month extension will adhere to this due date. Otherwise, see April 15.

California Individuals and Businesses - If you or your business has been impacted by the 2022-23 winter storms, you qualify for an extension until October 16, 2023, to file and pay taxes. View the Franchise Tax Board's emergency tax relief page for more information.

Individuals - If you have an automatic 6-month extension to file your income tax return, file Form 1040, 1040A, 1040EZ, FBAR Form 114, or 709 and pay any tax, interest, and penalties due.

Corporations - File Form 1120 or 1120-A and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 15.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

Partnerships - File Form 656 and pay any annual tax and fees.

Employers - Federal Income Tax, Social Security tax, and Medicare tax withholdings. File form 941 for the third quarter of the current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.)

Federal Unemployment Tax - Deposit the tax owed through June if more than $500.

Income Tax Withholding - Ask employees whose withholding allowances will be different in the next calendar year to fill out a new Form W-4.

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

Exempt Organizations - File Form 990. Taxpayers that were granted an additional 6-month extension will adhere to this due date. Otherwise, see May 15.

Corporations - Make your fourth installment payment of estimated tax for the current year. Form 1120-W, is available to help you make an estimate of your tax for the year.

Employers - Social Security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November.