Key Filing Dates
There are several important dates taxpayers should keep in mind for this year’s filing season:
IRS Free File opens. Taxpayers can begin filing returns through IRS Free File partners; tax returns will be transmitted to the IRS starting January 24. Tax software companies also are accepting tax filings in advance.
Due date for tax year 2021 fourth quarter estimated tax payment.
IRS begins 2022 tax season. Individual 2021 tax returns begin being accepted and processing begins.
Earned Income Tax Credit Awareness Day to raise awareness of valuable tax credits available to many people – including the option to use prior-year income to qualify.
- Due date to file 2021 partnership tax return, Form 1065, or request an extension
- Due date to file 2021 S corporation tax return, Form 1120S, or request an extension
Due date to e-file Form 1099 & Form 1098 to the IRS, except Form 1099-NEC
- Due date to file 2021 individual tax return, Form 1040, or request an extension and pay tax owed due to Emancipation Day holiday in Washington, D.C., even for those who live outside the area.
- Due date to file 2021 corporate tax return, Form 1120C, or request an extension
- Last day to make HSA contributions for prior year
- Last day to make IRA contributions for prior year
For those who live in MA or ME – Due date to file 2021 individual tax return, Form 1040, or request an extension and pay tax owed, due to Patriots’ Day holiday.
Due date to file 2021 exempt organization, Form 990 (non-profits, etc.)
Due date for Estimated Tax Payment for 2nd Quarter of 2022 (Form 1040-ES)
Due date to file 201 employee benefit plan returns, Form 5500
- Due date for Estimated Tax Payment for 3rd Quarter of 2022 (Form 1040-ES)
- Due date to file Form 1065 for those partnerships who requested an extension
- Due date to file Form 1120S for the S corporations who requested an extension
- Due date to file for those requesting an extension on their 2021 tax returns
- Due date to withdraw excess IRA Contributions in 2021 to avoid penalty if filing of Form 1040 was extended
- Due date to contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2021 by Self-Employed if Filing of Form 1040 Was Extended
- Due date for contribution to Employer-Sponsored Retirement Plan for 2022 (401(k), 403(b), 457 or federal thrift savings plans
- Due date for required Minimum Distribution (RMD) by Individuals Who are 73 or Older at the End of 2022
January 16th (2023)
Due date for Estimated Tax Payment for 4th Quarter of 2022 (Form 1040-ES)