GUIDES

Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).

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

Individuals: Filing a 2023 income tax return (Form  1040 or Form 1040-SR) and paying tax due, to avoid penalties for  underpaying the January 16 installment of estimated taxes.

Businesses: Providing Form 1098, Form 1099-MISC  (except for those that have a February 15 deadline), Form 1099-NEC and  Form W-2G to recipients.

Employers: Providing 2023 Form W-2 to employees.  Reporting income tax withholding and FICA taxes for fourth quarter 2023  (Form 941). Filing an annual return of federal unemployment taxes (Form  940) and paying any tax due.

Employers: Filing 2023 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA  taxes for fourth quarter 2023 (Form 941) and filing a 2023 return for  federal unemployment taxes (Form 940), if you deposited on time and in  full all of the associated taxes due.

Businesses: Providing Form 1099-B, 1099-S and  certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are  being reported) to recipients.

Individuals: Filing a new Form W-4 to continue  exemption for another year, if you claimed exemption from federal income  tax withholding in 2023.

Businesses: Filing Form 1098, Form 1099 (other than  those with a February 1 or February 16 deadline) and Form W-2G and  transmittal Form 1096 for interest, dividends and miscellaneous payments  made during 2023. (Electronic filers can defer filing to March 31.)

Individuals: Reporting February tip income of $20 or more to employers (Form 4070).

S Corporations: Filing a 2023 income tax return  (Form 1120S) or filing for an automatic six-month extension (Form 7004),  and paying any tax due.

Partnerships: Filing a 2023 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004).

Employers: Electronically filing 2023 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.

Individuals: Reporting March tip income of $20 or more to employers (Form 4070).

Individuals: Filing a 2023 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 17 for an exception for  certain taxpayers.)

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

Individuals: Making 2023 contributions to a traditional IRA or Roth IRA (even if a 2023 income tax return extension is filed).

Individuals: Making 2023 contributions to a SEP or certain other retirement plans (unless a 2023 income tax return extension is filed).

Individuals: Filing a 2023 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.

Household Employers: Filing Schedule H, if wages  paid equal $2,300 or more in 2023 and Form 1040 isn’t required to be  filed. For those filing Form 1040, Schedule H is to be submitted with  the return and is thus extended to the due date of the return.

Tax Exempt Orgs: Deposit Estimated Tax for 1st  quarter due on Unrelated Business Taxable Income for Tax-Exempt  Organizations. Use Form 990-W to determine the amount of estimated tax  payments required.

Trusts and Estates: Filing an income tax return for  the 2023 calendar year (Form 1041) or filing for an automatic  five-and-a-half month extension to October 1 (Form 7004), and paying any  income tax due.

Corporations: Filing a 2023 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due.

Corporations: Paying the first installment of 2023 estimated income taxes.

Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA  taxes for first quarter 2023 (Form 941), if you deposited on time and  in full all of the associated taxes due.

Exempt Organizations: Filing a 2023 calendar-year  information return (Form 990, Form 990-EZ or Form 990-PF) or filing for  an automatic six-month extension (Form 8868) and paying any tax due.

Small Exempt Organizations (with gross receipts normally of $50,000 or less): Filing a 2023 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.

Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).

Individuals who live outside the United States:  Filing a 2023 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.

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

Corporations: Paying the second installment of 2023 estimated income taxes.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Tax Exempt Orgs: Deposit Estimated Tax for 2nd  quarter due on Unrelated Business Taxable Income for Tax-Exempt  Organizations. Use Form 990-W to determine the amount of estimated tax  payments required.

Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter 2022 (Form 941), and paying any tax due.

Employers: Filing a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.

Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA  taxes for second quarter 2023 (Form 941), if you deposited on time and  in full all of the associated taxes due.

Individuals: Reporting August tip income, $20 or more, to employers (Form 4070).

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

Corporations: Paying the third installment of 2023 estimated income taxes.

Corporations: Filing a 2023 income tax return (Form  1120S) and paying any tax, interest and penalties due, if an automatic  six-month extension was filed.

S Corporations: Making contributions for 2023 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Partnerships: Filing a 2023 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed.

Tax Exempt Orgs: Deposit Estimated Tax for 3rd  quarter due on Unrelated Business Taxable Income for Tax-Exempt  Organizations. Use Form 990-W to determine the amount of estimated tax  payments required.

Trusts and estates: Filing an income tax return for  the 2023 calendar year (Form 1041) and paying any tax, interest and  penalties due, if an automatic five-and-a-half month extension was  filed.

Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2032, except in certain circumstances.

Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).

Individuals: Filing a 2023 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).

Individuals: Making contributions for 2023 to  certain existing retirement plans or establishing and contributing to a  SEP for 2023, if an automatic six-month extension was filed.

Individuals: Filing a 2023 gift tax return (Form  709) and paying any tax, interest and penalties due, if an automatic  six-month extension was filed.

C corporations: Filing a 2023 income tax return  (Form 1120) and paying any tax, interest and penalties due, if an  automatic six-month extension was filed.

C corporations: Making contributions for 2023 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Employers: Reporting income tax withholding and FICA taxes for third quarter 2023 (Form 941) and paying any tax due.

Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA  taxes for third quarter 2022 (Form 941), if you deposited on time and  in full all of the associated taxes due.

Exempt Organizations: Filing a 2023 calendar-year  information return (Form 990, Form 990-EZ or Form 990-PF) and paying any  tax, interest and penalties due, if a six-month extension was  previously filed.

Individuals: Reporting November tip income, $20 or more, to employers (Form 4070).

Corporations: Paying the fourth installment of 2023 estimated income taxes.

Partnerships: Paying the fourth installment of 2023 estimated income taxes.

Tax Exempt Orgs: Deposit Estimated Tax for 4th  quarter due on Unrelated Business Taxable Income for Tax-Exempt  Organizations. Use Form 990-W to determine the amount of estimated tax  payments required.

Employers: Establishing a retirement plan for 2023 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP)