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2022 Tax Calendar

To help you make sure you don’t miss any important 2022 deadlines, we’ve provided this summary of when various tax-related forms, payments, and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines.

January 31

  • Individuals: File a 2021 income tax return (Form 1040 or Form 1040-SR) and pay tax due, to avoid penalties for underpaying the January 18 installment of estimated taxes
  • Businesses: Provide Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC, and Form W-2G to recipients
  • Employers: Provide 2021 Form W-2 to employees; report income tax withholding and FICA taxes for fourth quarter 2021 (Form 941); and file an annual return of federal unemployment taxes (Form 940) and pay any tax due
  • Employers: File 2021 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration

February 10

  • Individuals: Report January tip income of $20 or more to employers (Form 4070)
  • Employers: Report income tax withholding and FICA taxes for fourth quarter 2021 (Form 941) and file a 2021 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due

February 15

  • Businesses: Provide Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients
  • Individuals: File a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2021

February 28

  • Businesses: File Form 1098, Form 1099 (other than those with a January 31 deadline), and Form W-2G and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2021 (Electronic filers can defer filing to March 31)

March 10

  • Individuals: Report February tip income of $20 or more to employers (Form 4070)

March 15

  • Calendar-year S corporations: File a 2021 income tax return (Form 1120S) or file for an automatic six-month extension (Form 7004) and pay any tax due
  • Calendar-year partnerships: File a 2021 income tax return (Form 1065 or Form 1065-B) or request an automatic six-month extension (Form 7004)

March 31

  • Employers: Electronically file 2021 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G

April 11

  • Individuals: Report March tip income of $20 or more to employers (Form 4070)

April 18

  • Individuals: File a 2021 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868) and pay any tax due (see June 15 for an exception for certain taxpayers)
  • Individuals: Pay the first installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES)
  • Individuals: Make 2021 contributions to a traditional IRA or Roth IRA (even if a 2021 income tax return extension is filed)
  • Individuals: Make 2021 contributions to a SEP or certain other retirement plans (unless a 2021 income tax return extension is filed)
  • Individuals: File a 2021 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892) and pay any gift tax due (file for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709)
  • Household employers: File Schedule H, if wages paid equal $2,300 or more in 2021 and Form 1040 isn’t required to be filed; for those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return
  • Trusts and estates: File an income tax return for the 2021 calendar year (Form 1041) or file for an automatic five-and-a-half-month extension to September 30 (Form 7004) and pay any income tax due
  • Calendar-year corporations: File a 2021 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004) and pay any tax due
  • Calendar-year corporations: Pay the first installment of 2022 estimated income taxes

May 2

  • Employers: Report income tax withholding and FICA taxes for first quarter 2022 (Form 941) and pay any tax due

May 10

  • Individuals: Report April tip income of $20 or more to employers (Form 4070)
  • Employers: Report income tax withholding and FICA taxes for first quarter 2022 (Form 941), if you deposited on time and in full all of the associated taxes due

May 16

  • Exempt organizations: File a 2021 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) or file for an automatic six-month extension (Form 8868) and pay any tax due
  • Small exempt organizations (with gross receipts normally of $50,000 or less): File a 2021 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ

June 10

  • Individuals: Report May tip income of $20 or more to employers (Form 4070)

June 15

  • Individuals: File a 2021 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868), and pay any tax and interest due, if you live outside the United States
  • Individuals: Pay the second installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES)
  • Calendar-year corporations: Pay the second installment of 2022 estimated income taxes

July 11

  • Individuals: Report June tip income of $20 or more to employers (Form 4070)

August 1

  • Employers: Report income tax withholding and FICA taxes for second quarter 2022 (Form 941) and pay any tax due
  • Employers: File a 2021 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension

August 10

  • Individuals: Report July tip income of $20 or more to employers (Form 4070)
  • Employers: Report income tax withholding and FICA taxes for second quarter 2022 (Form 941), if you deposited on time and in full all of the associated taxes due

September 12

  • Individuals: Report August tip income of $20 or more to employers (Form 4070)

September 15

  • Individuals: Pay the third installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES)
  • Calendar-year corporations: Pay the third installment of 2022 estimated income taxes
  • Calendar-year S corporations: File a 2021 income tax return (Form 1120-S) and pay any tax, interest, and penalties due, if an automatic six-month extension was filed
  • Calendar-year S corporations: Make contributions for 2021 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed
  • Calendar-year partnerships: File a 2021 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed

September 30

  • Trusts and estates: File an income tax return for the 2021 calendar year (Form 1041) and pay any tax, interest, and penalties due, if an automatic five-and-a-half-month extension was filed
  • Employers: Establish a SIMPLE or a Safe-Harbor 401(k) plan for 2021, except in certain circumstances

October 11

  • Individuals: Report September tip income of $20 or more to employers (Form 4070)

October 17

  • Individuals: File a 2021 income tax return (Form 1040 or Form 1040-SR) and pay any tax, interest, and penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States)
  • Individuals: Make contributions for 2021 to certain existing retirement plans or establish and contribute to a SEP for 2021, if an automatic six-month extension was filed
  • Individuals: File a 2021 gift tax return (Form 709) and pay any tax, interest, and penalties due, if an automatic six-month extension was filed
  • Calendar-year C corporations: File a 2021 income tax return (Form 1120) and pay any tax, interest, and penalties due, if an automatic six-month extension was filed
  • Calendar-year C corporations: Make contributions for 2021 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed

October 31

  • Employers: Report income tax withholding and FICA taxes for third quarter 2022 (Form 941) and pay any tax due

November 10

  • Individuals: Report October tip income of $20 or more to employers (Form 4070)
  • Employers: 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

November 16

  • Exempt organizations: File a 2021 calendar-year information return (Form 990, Form 990-EZ, or Form 990-PF) and pay any tax, interest, and penalties due, if a six-month extension was previously filed

December 12

  • Individuals: Report November tip income of $20 or more to employers (Form 4070)

December 15

  • Calendar-year corporations: Pay the fourth installment of 2022 estimated income taxes

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