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2023 Tax Calendar for Individuals

To help you make sure you don’t miss any important 2023 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 or would like assistance in meeting them.

DateDeadline for
January 10Reporting December 2022 tip income of $20 or more to employers (Form 4070).
January 17Paying the fourth installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
January 31Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 17 installment of estimated taxes.
February 10Reporting January tip income of $20 or more to employers (Form 4070).
February 15Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2022.
March 10Reporting February tip income of $20 or more to employers (Form 4070).
April 10Reporting March tip income of $20 or more to employers (Form 4070).
April 18Filing a 2022 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868) and paying any tax due. (See June 15 for an exception for certain taxpayers.)

Paying the first installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Making 2022 contributions to a traditional IRA or Roth IRA (even if a 2022 income tax return extension is filed).

Making 2022 contributions to a SEP or certain other retirement plans (unless a 2022 income tax return extension is filed).

Filing a 2022 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892) and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.

Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 2 (Form 7004) and paying any income tax due.
May 10Reporting April tip income of $20 or more to employers (Form 4070).
June 12Reporting May tip income of $20 or more to employers (Form 4070).
June 15Filing a 2022 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States or you serve in the military outside the United States and Puerto Rico.

Paying the second installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
July 10Reporting June tip income of $20 or more to employers (Form 4070).
August 10Reporting July tip income of $20 or more to employers (Form 4070).
September 11Reporting August tip income of $20 or more to employers (Form 4070).
September 15Paying the third installment of 2023 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
October 2Trusts and estates: Filing an income tax return for the 2022 calendar year (Form 1041) and paying any tax, interest and penalties due, if an automatic five-and-a-half-month extension was filed.
October 10Reporting September tip income of $20 or more to employers (Form 4070).
October 16Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying 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).

Making contributions for 2022 to certain existing retirement plans or establishing and contributing to a SEP for 2022, if an automatic six-month extension was filed.

Filing a 2022 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.
November 13Reporting October tip income of $20 or more to employers (Form 4070).
December 11Reporting November tip income of $20 or more to employers (Form 4070).

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