2022 Tax Calendar

31 January 2022
Articles, Tax

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