Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth quarter of 2022. Keep in mind, this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to verify you’re meeting all applicable deadlines and to learn more about the filing requirements.
Note: Certain tax-filing and tax-payment deadlines may be postponed for taxpayers who reside in or have businesses in federally declared disaster areas.
Monday, October 3
The last day you can initially set up a Savings Incentive Match Plan for Employees (SIMPLE) IRA plan, provided you (or any predecessor employer) didn’t previously maintain a SIMPLE IRA plan. If you’re a new employer that comes into existence after October 1 of the year, you can establish a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence.
Monday, October 17
- If a calendar-year C corporation that filed an automatic six-month extension:
- File a 2021 income tax return (Form 1120) and pay any tax, interest, and penalties due
- Make contributions for 2021 to certain employer-sponsored retirement plans
Monday, October 31
- Report income tax withholding and Federal Insurance Contributions Act (FICA) taxes for third quarter 2022 (Form 941) and pay any tax due; (see exception below under ‘November 10’)
Thursday, November 10
- Report income tax withholding and FICA taxes for third quarter 2022 (Form 941), if you deposited on time (and in full) all of the associated taxes due
Thursday, December 15
- If a calendar-year C corporation, pay the fourth installment of 2022 estimated income taxes
Contact us if you’d like more information about the filing requirements and to make sure you’re meeting all applicable deadlines.