Tax Due Dates

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January

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.
18 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2021.
18 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in December 2021.
18 Farmers and 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.
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. 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. 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.
31 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.
31 Certain Small Employers – File Form 944
to report social security and Medicare taxes and withheld income tax for
2021. Deposit or pay any undeposited tax under the accuracy of deposit
rules. If your tax liability is $2,500 or more for 2021 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 10 to file the
return.
31 Employers – Federal unemployment tax.
File Form 940 for 2021. 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 10 to file the
return.
31 Employers – Give your employees their
copies of Form W-2 for 2021 by January 31, 2022. If the employee agreed
to receive Form W-2 electronically, have it posted on a website and
notify the employee of the posting.
31 Employers – Nonpayroll taxes. File Form
945 to report income tax withheld for 2021 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
deposit rules. 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 10 to file
the return.
31 Employers – Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2021.
31 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the fourth quarter of 2021.
Deposit or pay any undeposited tax under the accuracy of deposit rules.
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 10 to file the return.
31 Farm Employers – File Form 943 to report
social security and Medicare taxes and withheld income tax for 2021.
Deposit or pay any undeposited tax under the accuracy of deposit rules.
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 10 to file the return.
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).
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 2021.

February

Day
10 Certain Small Employers – File Form 944
to report social security and Medicare taxes and withheld income tax for
2021. This due date applies only if you deposited the tax for the year
timely, properly, and in full.
10 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.
10 Employers – Federal unemployment tax.
File Form 940 for 2021. This due date applies only if you deposited the
tax for the year timely, properly, and in full.
10 Employers – Nonpayroll taxes. File Form
945 to report income tax withheld for 2021 on all nonpayroll items. This
due date applies only if you deposited the tax for the year timely,
properly, and in full.
10 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the fourth quarter of 2021.
This due date applies only if you deposited the tax for the quarter
timely, properly, and in full.
10 Farm Employers – File Form 943 to report
social security and Medicare taxes and withheld income tax for 2021.
This due date applies only if you deposited the tax for the year timely,
properly, and in full.
15 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:
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 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in January.
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 Employers – Begin withholding income tax
from the pay of any employee who claimed exemption from withholding in
2021, but didn’t give you Form W-4 (or Form W-4(SP), its Spanish
version) to continue the exemption this year.
28 Businesses – File information returns
(for example, certain Forms 1099) for certain payments you made during
2021. 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 March 31. The due
date for giving the recipient these forms generally remains January 31.
28 Health Coverage Reporting – 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 March 31. 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.
28 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 extended to March 31.
28 Payers of Gambling Winnings – File Form
1096 along with Copy A of all the Forms W-2G you issued for 2021. If you
file Forms 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 remains January 31.

March

Day
01 Farmers and 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.
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.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in February.
15 Health Coverage Reporting – 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.
15 Partnerships – File a 2021 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) 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.
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.
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),
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 15.
31 Electronic Filing of Forms – File copies
of all the Forms W-2G you issued for 2021. This due date applies only
if you electronically file. Otherwise, see February 28, earlier. The due
date for giving the recipient these forms remains January 31.
31 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.
31 Electronic Filing of Forms – File Forms 8027 for 2021. This due date applies only if you electronically file. Otherwise, see February 28, earlier.
31 Electronic Filing of Forms – 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
February 28, earlier.

April

Day
11 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.
18 Corporations – 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.
18 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.
18 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
18 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in March.
18 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), 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 2020 or 2021 to household employees. Also, report
any income tax you withheld for your household employees.
18 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.
18 Individuals – File a 2021 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. For more information, see
Form 4868. Then, file Form 1040 or Form 1040-SR by October 17.
18 Individuals – 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. 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.

May

Day
02 Employers – Federal unemployment tax. Deposit the tax owed through March if more than $500.
02 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the first quarter of 2022.
Deposit or pay any undeposited tax under the accuracy of deposit rules.
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.
10 Employees Who Work for Tips – If you
received $20 or more in tips during April, 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.
10 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the first quarter of 2022.
This due date applies only if you deposited the tax for the quarter
timely, properly, and in full.
16 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.

June

Day
10 Employees Who Work for Tips – If you
received $20 or more in tips during May, 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 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.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in May.
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 Form 1040 or Form 1040-SR and pay
any tax, interest, and penalties due. Otherwise, see Individuals under
April 18, 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 17. However, if you’re a participant in
a combat zone, you may be able to further extend the filing deadline.
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 second installment date for estimated tax in 2022.
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.

July

Day
11 Employees Who Work for Tips – If you
received $20 or more in tips during June, 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 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in June.

August

Day
01 Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2022 but less than $2,500 for the second quarter.
01 Employers – Deposit the tax owed through June if more than $500.
01 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 2021. 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. This page is
protected under U.S. copyright law, 2021 GetNetSet LLC, as a derivative
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remove this notice. Unlicensed use is strictly prohibited.
01 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the second quarter of 2022.
Deposit or pay any undeposited tax under the accuracy of deposit rules.
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 10 to file the return.
10 Employees Who Work for Tips – If you
received $20 or more in tips during July, 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.
10 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the second quarter of 2022.
This due date applies only if you deposited the tax for the quarter
timely, properly, and in full.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in July.

September

Day
12 Employees Who Work for Tips – If you
received $20 or more in tips during August, 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 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.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in August.
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.
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.
15 Partnerships – File a 2021 calendar year
return (Form 1065). This due date applies only if you timely requested
an automatic 6-month extension. Otherwise, see 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).
15 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. Otherwise, see
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).

October

Day
11 Employees Who Work for Tips – If you
received $20 or more in tips during September, 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.
17 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. Otherwise, see April 18, earlier.
17 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.
17 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in September.
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.
31 Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2022 but less than $2,500 for the third quarter.
31 Employers – Federal unemployment tax. Deposit the tax owed through September if more than $500.
31 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the third quarter of 2022.
Deposit or pay any undeposited tax under the accuracy of deposit rules.
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 10 to file the return.

November

Day
10 Employees Who Work for Tips – If you
received $20 or more in tips during October, 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.
10 Employers – Social security, Medicare,
and withheld income tax. File Form 941 for the third quarter of 2022.
This due date applies only if you deposited the tax for the quarter
timely, properly, and in full.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in October.

December

Day
12 Employees Who Work for Tips – If you
received $20 or more in tips during November, 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 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.
15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.
15 Employers – Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments made in November.