2022 Tax Calendar

Individuals: Filing a 2021 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 18 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 2021 Form W-2 to employees; reporting income tax withholding and FICA taxes for fourth quarter 2021 (Form 941); and filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.

Employers: Filing 2021 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

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

Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2021 (Form 941) and filing a 2021 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 2021.

Calendar-year S corporations: Filing a 2021 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004) and paying any tax due.

Calendar-year partnerships: Filing a 2021 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004).

Individuals: Filing a 2021 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.)

Individuals: Paying the first installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Individuals: Making 2021 contributions to a traditional IRA or Roth IRA (even if a 2021 income tax return extension is filed).

Individuals: Making 2021 contributions to a SEP or certain other retirement plans (unless a 2021 income tax return extension is filed).

Individuals: Filing a 2021 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 2021 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.

Trusts and estates: Filing an income tax return for the 2021 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to September 30 (Form 7004) and paying any income tax due.

Calendar-year corporations: Filing a 2021 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004) and paying any tax due.

Calendar-year corporations: Paying the first installment of 2022 estimated income taxes.

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

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

Exempt organizations: Filing a 2021 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 2021 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.

Individuals: Filing a 2021 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 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations: Paying the second installment of 2022 estimated income taxes.

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

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

Individuals: Paying the third installment of 2022 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations: Paying the third installment of 2022 estimated income taxes.

Calendar-year S corporations: Filing a 2021 income tax return (Form 1120-S) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.

Calendar-year S corporations: Making contributions for 2021 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Calendar-year partnerships: Filing a 2021 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed.

Trusts and estates: Filing an income tax return for the 2021 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 2021, except in certain circumstances.

Individuals: Filing a 2021 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 2021 to certain existing retirement plans or establishing and contributing to a SEP for 2021, if an automatic six-month extension was filed.

Individuals: Filing a 2021 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.

Calendar-year C corporations: Filing a 2021 income tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.

Calendar-year C corporations: Making contributions for 2021 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Individuals: Reporting October tip income of $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.