IRS Tax Due Dates Deadlines


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Important Tax Deadlines and Dates

January 16, 2023 4th-quarter 2022 estimated tax payment due
If you’re self-employed or have other fourth-quarter income that requires you to pay quarterly estimated taxes, get them postmarked by January 16, 2023.

April 18, 2023 Tax day (unless extended due to local state holiday)

1st-quarter 2022 estimated tax payment due
If you’re self-employed or have other income that requires you to pay quarterly estimated taxes, get your Form 1040-ES postmarked by this date.
 April 18, 2023 Individual tax returns due for tax year 2023
The due date for filing tax returns and making tax payments is April 18, 2022.  If you haven’t applied for an extension, e-file or postmark your individual tax returns by midnight. The Individual Tax Return Extension Form for Tax Year 2021 is also due on this day.

Deadline to make IRA and HSA contributions for 2022 tax year
For individual income tax return filers, this also marks the final day to make contributions to your IRA or HSA for the 2022 tax year. After this date, you generally can’t make contributions for the previous tax year.

Deadline to File Form 4868 and request an extension. The tax day deadline is also the last day to file Form 4868 requesting an extension to file your individual income tax return. If you won’t be ready to file your tax return by tax day, make sure you instead complete an extension request, granting you the ability to delay filing a completed return until October 16, 2023. But remember, even if you choose to file an extension, you are still required to pay any taxes you may owe by the April deadline.
June 15, 2023 2nd-quarter 2023 estimated tax payment due
If you’re self-employed or have other income that requires you to pay quarterly estimated taxes, make sure your payment is postmarked by this date.

September 15, 2023 3rd-quarter 2023 estimated tax payment due
If you’re self-employed or have other income that requires you to pay quarterly estimated taxes, make sure your third-quarter payment is postmarked by September 15, 2023.

October 16, 2023 Extended individual tax returns due
If you got a filing extension on your 2022 tax return, you need to complete it and e-file or have it postmarked by October 16, 2023.

January 15, 2024 4th-quarter 2023 estimated tax payment due
If you’re self-employed or have other income that requires you to pay quarterly estimated taxes, this represents the final quarterly estimated tax payment due for 2023. If you choose the option to pay 100% of your previous year’s tax liability, any unpaid taxes will be due when you file your 2023 individual tax return by the April 2024 deadline.

Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their fiscal tax year.*Please note: Some of the above due dates are different from standard filing dates due to holidays or weekends. For fiscal year filers:

  • C Corporation tax returns will be due the 15th day of the fourth month after the end of their fiscal tax year. A special rule to defer the due date change for C Corporations with fiscal years that end on June 30th defers the change until December 31, 2025.
  • Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends.

It is important to confirm when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates.

Estimated Tax Payment Due Dates

In addition to the statutory due dates listed above, estimated tax payments also have their own due date schedule.  Often, taxpayers are confused on the due dates for estimated tax payments since they do not fall on a typical quarter end.  The first quarter estimated tax payment is due the same time as the prior year’s tax or extension payment is due. The fourth quarter payment is due in the year following the tax year. This is practically the only time a payment made in a following year impacts the prior year tax return for cash basis taxpayers.

Our tax system is a “pay as you go” system, meaning that taxpayers are expected to pay in tax, on at least quarterly basis, for the income they have earned.  If there is adequate withholding by employers, then this can be a seamless process.  However, some taxpayers, especially those with dual incomes, fluctuating income or significant passive income or those who are high earners, or self-employed may find themselves under-withheld at tax time.  In addition to a significant tax bill, these taxpayers may also find themselves with an underpayment penalty.