Tax Calendar – tax year 2023 (for use in 2024)

Notes:

  1. Federal deadlines: the table below includes federal tax deadlines only – individual states may have different or additional deadlines.
  2. Holidays: if a deadline falls on a week-end or federal holiday, it is postponed to the next business day.
  3. Tax disaster area – In the following link, the deadlines specific for individuals located in a disaster area: Tax relief in disaster situations | Internal Revenue Service (irs.gov)
  4. To file and pay your taxes electronically: sign up for an IRS online account. To know more: Your IRS online account – KBAUER LAW PLLC (kbfinancials.biz)
  5. Not included: the table below does not include tax deadlines for exempt organizations, employers, gift, estate, trust, and certain foreign entities.
  6. To receive monthly reminders on tax deadlines:  sign up here – KBAUER LAW PLLC : Sign Up to Stay in Touch (constantcontact.com)
DateReportingForms
Jan 1stBOI report: File your Beneficial Ownership Information report for your business entity (such as LLC, S-Corp, C-Corp). For more information : The new BOI report: 4 steps to prepare before 1/1/2024 – KBAUER LAW PLLC (kbfinancials.biz)  Fincen
Jan 1st to April 30thAnnual report: for your business company (such as LLC, S-Corp, C-Corp).  Department of State
Jan 1st to DecProperty tax: Make your property tax payment to your county. For more information: 4-tips-to-lower-your-property-tax-bill – KBAUER LAW PLLC (kbfinancials.biz)   Local county
JANUARY  
Jan 15thQuarterly Estimated Tax payment (individuals only): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)  1040ES
Jan 31stMiscellaneous Income: File annual information statements for payments made to contractors. To know more: About Form 1099-MISC, Miscellaneous Information | Internal Revenue Service (irs.gov)  1099-NEC
Jan 31stWage & Tax Statement: File annual information statements for your employees. To know more: About Form W-2, Wage and Tax Statement | Internal Revenue Service (irs.gov)  W2 / W3
MARCH  
March 15thUS Return of Partnership Income & K1: File your annual tax return for your multi-member LLC and provide each partner with a copy of their K-1. To know more: Partnerships | Internal Revenue Service (irs.gov)  1065
March 15thUS Income Tax Return for an S-Corporation & K1: File your annual partnership tax return and provide each partner with a copy of their K-1. To know more: About Form 1120-S, U.S. Income Tax Return for an S Corporation | Internal Revenue Service (irs.gov)  1120S
March 15thApplication extension of time to file (business): To request additional time to file your tax return. To know more: Extension of Time To File Your Tax Return | Internal Revenue Service (irs.gov)  7004
March 15thWithholding Tax return for US source Income on Foreign persons1042
March 15thForeign Person’s US Source Income Subject to withholding1042-S
APRIL  
April 15thQuarterly Estimated Tax payment (individuals & Corporations): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)  1040ES / 1120W
April 15thUS Individual Income Tax Return: File and pay your income tax. To know more: About Form 1040, U.S. Individual Income Tax Return | Internal Revenue Service (irs.gov)  1040
April 15thUS Non-Resident Alien Income Tax Return (with LLC): File and pay your income tax. To know more: Taxation of Nonresident Aliens | Internal Revenue Service (irs.gov)  1040NR
April 15thApplication extension of time to file (individuals): To request additional time to file your tax return. To know more: Extension of Time To File Your Tax Return | Internal Revenue Service (irs.gov)  4868
April 15thUS Corporation Income Tax Return: File and pay your Corporation tax. To know more: About Form 1120, U.S. Corporation Income Tax Return | Internal Revenue Service (irs.gov)  1120
April 15thReport of Foreign Bank & Financial Accounts: File your information statement for your foreign financial accounts. To know more: Reporting your foreign accounts in 3 easy steps (Fincen114) – KBAUER LAW PLLC (kbfinancials.biz)  Fincen114
JUNE  
June 15thQuarterly Estimated Tax payment (individuals & Corporations): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)  1040ES / 1120W
June 15thUS Non-Resident Alien Income Tax Return (no wage/ no LLC): File and pay your income tax. To know more: Taxation of Nonresident Aliens | Internal Revenue Service (irs.gov)  1040NR
SEPTEMBER  
September 15thQuarterly Estimated Tax payment (individuals & Corporations): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)  1040ES / 1120W
September 15thUS Return of Partnership Income & K1 (on extension): File your annual tax return for your multi-member LLC and provide each partner with a copy of their K-1. To know more: Partnerships | Internal Revenue Service (irs.gov)  1065
September 15thUS Income Tax Return for an S-Corporation & K1 (on extension): File your annual partnership tax return and provide each partner with a copy of their K-1. To know more: About Form 1120-S, U.S. Income Tax Return for an S Corporation | Internal Revenue Service (irs.gov)  1120S
OCTOBER  
October 15thUS Individual Income Tax Return (on extension): File and pay your income tax. To know more: About Form 1040, U.S. Individual Income Tax Return | Internal Revenue Service (irs.gov)  1040 /
October 15thUS Non-Resident Alien Income Tax Return (on extension): File and pay your income tax. To know more: Taxation of Nonresident Aliens | Internal Revenue Service (irs.gov)  1040NR
October 15thReport of Foreign Bank & Financial Accounts (on extension): File your information statement for your foreign financial accounts. To know more: Reporting your foreign accounts in 3 easy steps (Fincen114) – KBAUER LAW PLLC (kbfinancials.biz)  Fincen114
October 15thUS Corporation Income Tax Return (on extension): File and pay your Corporation tax. To know more: About Form 1120, U.S. Corporation Income Tax Return | Internal Revenue Service (irs.gov)  1120
DECEMBER  
December 15thQuarterly Estimated Tax payment (Corporations only): if you did not pay enough withholding tax on your income for the current year. To know more: Estimated taxes | Internal Revenue Service (irs.gov)1120W