|
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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.
Back To Top
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
Back To Top
|
