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start of
2023 tax filing season
2024
29
JAN
JAN
01
JAN
16
15
JAN
JAN
31
10
FEB
FEB
19
FEB
15
FEB
29
MAR
01
MAR
15
31
MAR
15
APR
10
MAY
27
MAY
JUN
15
JUL
04
17
JUL
31
JUL
15
AUG
02
SEP
16
SEP
OCT
14
15
OCT
NOV
11
NOV
15
21
NOV
DEC
16
DEC
25
JAN
01
15
JAN
JAN
16
FEDERAL UNEMPLOYMENT TAX
File Form 940 for 2023. 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.
ALL BUSINESSES
Give annual information statements to recipients of certain payments you made during 2023.
JANUARAY 2024
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the fourth quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
CERTAIN SMALL EMPLOYERS
File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
FEBRUARY 2024
FARM EMPLOYERS
File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
FEDERAL UNEMPLOYMENT TAX
File Form 940 for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in January.
ALL EMPLOYERS
Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but did not give you Form W4 to continue the exemption this year.
INDIVIDUALS
If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year.
EVERYONE
Federal Holiday (Washington's Birthday)
ALL BUSINESSES
File information returns (for example, Forms 1099) for certain payments you made during 2023.
ALL EMPLOYERS
File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2023. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31.
FARMERS & FISHERMEN
File your 2023 income tax return (Form 1040) and pay any tax due.
S CORPORATIONS
File a 2023 calendar year income tax return (Form 1120S) and pay any tax due.
S CORPORATIONS ELECTION
File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S Corporation beginning with the calendar year 2023. If Form 2553 is filed late, S corporation treatment will begin with the calendar year 2023.
PARTNERSHIPS
File a 2023 calendar year return (Form 1065).
MARCH 2024
ELECTING LARGER PARTNERSHIPS
Provide each partner with a copy of Schedule K1 (Form 1065B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K1. This due date applies even if the partnership requests an extension of time to file the Form 1065B by filing Form 7004.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule Page 6 Publication 509 applies, deposit the tax for payments in February.
ELECTRONIC FILING OF FORM W2
File copies of all the Forms W2 you issued for 2023. This due date applies only if you electronically file.
ELECTRONIC FILING OF FORM W2G
File copies of all the Forms W2G you issued for 2023. This due date applies only if you electronically file.
INDIVIDUALS
File a 2023 income tax return (Form 1040) 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. For more information, see Form 4868. Then, file Form 1040 by October 15.
CORPORATIONS
File a 2023 calendar year income tax return (Form 1120) and pay any tax due.
INDIVIDUALS
If you are not paying your 2023 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2023 estimated tax. Use Form 1040ES.
HOUSEHOLD EMPLOYERS
If you paid cash wages of $2,100 or more in 2024 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), 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 2024 to household employees. Also, report any income tax you withheld for your household employees.
APRIL 2024
CORPORATIONS
Deposit the first installment of estimated income tax for 2024.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in March.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the first quarter of 2024. Deposit or pay any un-deposited 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.
FEDERAL UNEMPLOYMENT TAX
Deposit the tax owed through March if more than $500.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the first quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in April.
EVERYONE
Federal Holiday (Memorial Day)
MAY 2024
INDIVIDUALS
If you are a U.S. citizen or resident foreigner living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 for 2023 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file.
JUNE 2024
INDIVIDUALS
Make a payment of your 2024 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment.
CORPORATIONS
Deposit the second installment of estimated income tax for 2024.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in May.
EVERYONE
Federal Holiday (Independence Day)
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in June.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the second quarter of 2024. Deposit or pay any un-deposited tax under the accuracy of deposit rules.
JULY 2024
CERTAIN SMALL EMPLOYERS
Deposit any undeposited tax if your tax liability is $2,500 or more for 2023 but less than $2,500 for the second quarter.
FEDERAL UNEMPLOYMENT TAX
Deposit the tax owed through June if more than $500.
ALL EMPLOYERS
If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500EZ for the calendar year 2024. 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.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the second quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
IRS will open the 2023 tax filing season for individual filers on January 29th : The Internal Revenue Service confirmed that the nation's tax season will start for individual tax return filers on Monday, January 29, 2024, when the tax agency will begin accepting and processing 2023 tax year returns. The deadline to file 2023 tax returns and pay any tax owed is April 15, 2024. If you file an extension on April 15, 2024, you have an automatic 6-month extension to file your income tax return for 2023 on October 15, 2024. When you file an extension, don’t forget to pay the estimated tax. Any unpaid tax will be charged the penalty and interested until you pay in full.
Deadline Tax Tip: The penalties for not filing are higher than not paying taxes! Thus, don't miss a filing deadline if you owe taxes, even if you can't pay your taxes on time, since the late filing penalties are generally significantly higher than the not paying taxes on time penalties. E-file and pay as little or as much as you can afford.
EVERYONE
Federal Holiday (New Year's Day)
INDIVIDUALS
Make a payment of your estimated tax for 2023 if you did not pay your income tax for the year through withholding or did not pay in enough tax that way. Use Form 1040-ES.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in December 2023.
FARMERS & FISHERMEN
Pay your estimated tax for 2023 using Form 1040-ES.
EVERYONE
Federal Holiday (Martin Luther King, Jr. Day)
INDIVIDUALS WHO MUST MAKE ESTIMATED TAX PAYMENTS
If you did not pay your last installment of estimated tax by January 16, you may choose (but are not required) to file your income tax return (Form 1040) for 2023 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 cannot file and pay your tax by January 31, file and pay your tax by April 15.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the fourth quarter of 2023. 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 02-10 to file the return.
CERTAIN SMALL EMPLOYERS
File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2023 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.
FARM EMPLOYERS
File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. 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.
AUGUST 2024
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in July.
EVERYONE
Federal Holiday (Labor Day)
INDIVIDUALS
Make a payment of your 2024 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.
SEPTEMBER 2024
S CORPORATIONS
File a 2023 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 5-month extension.
PARTNERSHIPS
File a 2023 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.
CORPORATIONS
Deposit the third installment of estimated income tax for 2024.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in Sepember
EVERYONE
Federal Holiday (Columbus Day)
INDIVIDUALS
If you have an automatic 6-month extension to file your income tax return for 2023, file Form 1040 and pay any tax, interest, and penalties due.
OCTOBER 2024
CORPORATIONS
File a 2023 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.
PARTNERSHIPS
Electing large partnerships: File a 2023 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.
CERTAIN SMALL EMPLOYERS
Deposit any undeposited tax if your tax liability is $2,500 or more for 2024 but less than $2,500 for the third quarter.
FEDERAL UNEMPLOYMENT TAX
Deposit the tax owed through September if more than $500.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
File Form 941 for the third quarter of 2024. 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.
EVERYONE
Federal Holiday (Veterans Day)
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in October.
EVERYONE
Federal Holiday (Thanksgiving Day)
CORPORATIONS
Deposit the fourth installment of estimated income tax for 2024.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAX
If the monthly deposit rule applies, deposit the tax for payments in November.
EVERYONE
Federal Holiday (Christmas Day)
NOVEMBER 2024
DECEMBER 2024
EVERYONEFederal Holiday (New Year's Day) .
INDIVIDUALS
Make a payment of your estimated tax for 2024 if you did not pay your income tax for the year through withholding or did not pay in enough tax that way. Use Form 1040-ES.
JANUARY 2025
FARMERS & FISHERMEN
Pay your estimated tax for 2024 using Form 1040-ES.
EVERYONEFederal Holiday (Martin Luther King, Jr. Day)
BUSINESS AND EMPLOYERS
Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2023. Employers: Furnish Form W-2 to employees who worked for you in 2023 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2023.
BUSINESS AND EMPLOYERS
File Form 1099-NEC for nonemployee compensation paid in 2023
BUSINESS AND EMPLOYERS
Deposit any FUTA tax owed through Dec 2023
BUSINESS AND EMPLOYERS
File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
SOCIAL SECURITY, MEDICARE, AND WITHHELD INCOME TAXIf the monthly deposit rule applies, deposit the tax for payments in December 2024.
16
JAN
IMPORTANT TAX DATES
JANUARY 2025
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