Income Tax 411


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January

January 1 

New Year's Day. 

January 10 

Employees must report tips of $20 or more received in December to employer. 

January 17

Federal Holiday - Martin Luther King, Jr. Birthday

January 18

Due date for 1040-ES estimated income tax.

Due date for farmers and fishermen to pay 2021 estimated tax

January 31 

Due date to deposit December 2021 payroll taxes for monthly depositor. 

Due date for Form 1040 to avoid possible underpayment penalty if 4th quarter 2021 estimated tax payment was not made by January 15. 

Due date to give annual information statements to recipients of payments made during 2021 (W-2s, 1099s, Form 8300, etc.). 

Due date to file Payroll Tax return (Form 941) for the 4th quarter of 2021, and Forms 943 and 945 for all of 2021. If tax has been deposited in full and on time, due date for filing is extended 10 more days. 

Due date to file 2021 Federal Unemployment Tax return (Form 940 or 940-EZ) and pay tax if undeposited tax is less than $100. If tax for the year has already been deposited in full and on time, due date for filing is extended 10 more days.

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February

February 10

Employees must report tips of $20 or more received in January to employer. 

Due date to file Payroll Tax return (Form 941, 943, or 945), if tax has been deposited in full and on time.

Due date to file 2021 Federal Unemployment Tax return (Form 940 or 940-EZ), if tax for the year has already been deposited in full and on time.

February 15

Employees who claimed exempt from withholding for 2021 on Form W-4 must give employer new W-4 to continue exempt status for year 2022.

Due date to deposit January payroll taxes for monthly depositor.

February 21

Federal Holiday - Presidents' Day. 

February 28

Due date to file 2021 information returns with IRS (Forms 1096 & 1099, W-2 & W-3, etc.).

Due date for large food and beverage establishments to file Form 8027. 

Farmers and fishermen due date to file Form 1040 to avoid underpayment penalty if estimated tax payments were not made.

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March

March 10 

Employees must report tips of $20 or more received in February to employer. 

March 15 

Due date for 2021 calendar year Partnerships to file Form 1065 or Form 1065-B, unless extension is filed.

Due date for 2021 calendar year Partnership to provide partners with copy of Schedule K-1 (Form 1065) unless extension is filed.

Due date for 2021 calendar year S corporations to file Form 1120S, unless extension is filed.

Due date for 2021 calendar year S corporations to provide each shareholder with a copy of Schedule K-1 (Form 1120S), unless extension is filed.

Due date to file Form 2553 to elect to be an S corporation for calendar year 2022. 

Due date for an electing large partnership to provide each partner with a copy of Schedule K-1 (Form 1065-B) even if the partnership files for an extension.

Due date to deposit February payroll taxes for monthly depositor.

March 31

Due date to file electronic Forms 1098 and 1099.
 

 

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April


April 11 


Employees must report tips of $20 or more received in March to employer. 

April 18 

Due date to file Form 1040 unless extension is filed. Late payment penalty and interest begins if tax is not paid by April 18th, even if extension is filed. 

Due date for Household Employers to file Schedule H (Form 1040) to report employment taxes on household employees. 

Due date for 1st quarter 2022 estimated individual tax payment - Form 1040-ES. 

Due date to file corporation income tax return for a 2021 calendar year corporation, unless extension is filed.

Due date to deposit 1st quarter 2022 estimated corporation tax for a calendar year corporation.

Due date to file Form 709 Gift Tax return for gifts made in 2021 unless extension is filed.

Due date to file Form 1041 for a 2021 calendar year estate or trust unless extension is filed.

Due date to deposit March payroll taxes for monthly depositor. 

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May

May 2

Due date to file Payroll Tax return (Form 941) for the 1st quarter of year 2022. If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.

Due date to pay unemployment taxes for all of year 2022 if undeposited tax is $100 or more through March.


May 10


Employees must report tips of $20 or more received in April to employer. 

Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.

May 16

Due date to file Form 990 for a 2021 calendar year Exempt Organization unless extension is filed.

Due date to deposit April payroll taxes for monthly depositor. 

May 30

Federal Holiday - Memorial Day. 

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June

June 10 

Employees must report tips of $20 or more received in May to employer. 

June 15 

Due date for 2nd quarter 2022 estimated individual tax payment Form 1040-ES. 

Due date to deposit 2nd quarter 2022 estimated corporation tax for a calendar year corporation.

Due date to file Form 1040 if US citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, unless extension is filed.

Due date to file calendar year Partnership return if all partners are nonresident aliens. 

Due date to deposit May payroll taxes for monthly depositor. 

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July

July 4 

Federal Holiday - Independence Day. 

July 11 

Employees must report tips of $20 or more received in June to employer. 

July 15 

Due date to deposit June payroll taxes for monthly depositor. 

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August

August 1 

Due date to file Payroll Tax return (Form 941) for the 2nd quarter of year 2022 

If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.

Due date to pay unemployment taxes for all of year 2022 if undeposited tax is $100 or more through June.

Due date to file Form 5500 or 5500-EZ for employers who maintain a calendar year employee benefit plan, such as a pension, profit sharing, or stock bonus plan. 


August 10


Employees must report tips of $20 or more received in July to employer. 

August 15

Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.

Due date to deposit July payroll taxes for monthly depositor. 

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September

September 5

Federal Holiday - Labor Day. 

September 11 

Employees must report tips of $20 or more received in August to employer. 

September 15 

Extension deadline for filing Partnership Form 1065 (2021 calendar year taxpayers) 

Due date for 3rd quarter 2022 estimated individual tax payment Form 1040-ES. 

Extension deadline for filing S corporation Form 1120S 

Due date for a 2021 calendar year S corporation to provide each shareholder a copy of Schedule K-1 (Form 1120S) if the corporation filed for an extension. 

Due date to deposit 3rd quarter 2022 estimated corporation tax for a calendar year corporation.

Due date to deposit August payroll taxes for monthly depositor. 

September 30

Extension deadline for filing Form 1041.

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October

October 10

Federal Holiday - Columbus Day 

October 11

Employees must report tips of $20 or more received in September to employer. 

October 17

Extension deadline for filing Forms1040, 1065-B, and 709 (2021 calendar year taxpayers).

Extension deadline for filing a 2021 calendar year corporation tax return. 

Due date to deposit September payroll taxes for monthly depositor. 

October 31

Due date to file Payroll Tax return (Form 941) for the 3rd quarter of year 2022. If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.

Due date to pay unemployment taxes for all of year 2022 if undeposited tax is $100 or more through September.

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November

November 10 

Employees must report tips of $20 or more received in October to employer. 

Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.

November 11 

Federal Holiday - Veterans' Day.

November 15

Second extension deadline for filing a 2021 calendar year Form 990. 

Due date to deposit October payroll taxes for monthly depositor. 

November 24

Federal Holiday - Thanksgiving Day. 

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December

December 12

Employees must report tips of $20 or more received in November to employer. 

December 15

Due date to deposit 4th quarter 2022 estimated corporation tax for a calendar year corporation.

Due date to deposit November payroll taxes for monthly depositor. 

December 26

Federal holiday - Christmas Day

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Resources

Income Tax 411
Record Retention Schedule
Morris Plains, NJ
West Long Branch, NJ
Track Your IRS Refund
Track Your New Jersey Refund
Track Your New York Refund
IRS Tax Forms
New Jersey Tax Forms
New York Tax Forms


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