Most people know that federal income tax returns are due in April. But there are a lot of other important tax deadlines during the year you might have questions about.
For instance: When are taxes due if you’re self-employed or live overseas? When’s the last day to contribute to a health savings account or a tax-advantaged retirement account? When do you have to report taxable tips to your employer? What if you live in an area impacted by a natural disaster?
Not knowing the answer to these or other questions about federal tax due dates can impact your bottom line. If you’re required to file a tax return or owe taxes to Uncle Sam, missing the deadline can cost you dearly—in the form of steep penalties and interest payments.
The month-by-month tax calendar below covers the most important deadlines for individual taxpayers. It includes due dates for estimated tax payments, filing extension requests, withdrawing funds from retirement accounts, and many more tax deadlines. Hopefully, it will help you meet all your tax filing deadlines and pay taxes on time, so you won’t get hit with penalties and interest from the Internal Revenue Service.
Related: Do You Have to File Taxes This Year?
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January 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Jan. 10 | Report Tips in December 2022 to Employer | Form 4070 |
| Jan. 17 | Pay Estimated Tax for Income Earned from September to December 2022 | Form 1040-ES |
| Farmers and Fishermen Pay Estimated Tax for 2022 | Form 1040-ES | |
| Jan. 31 | File 2022 Tax Return if Last Installment of Estimated Tax for 2022 Not Paid by Jan. 17 | Form 1040 |
Workers who receive tips must include tips received during the 2022 tax year as taxable income on their federal tax return. However, they must also report tips of $20 or more to their employer each month. For tips received in December 2022, the due date for reporting tips to your employer is Jan. 10.
For most taxpayers who must pay estimated taxes, the fourth payment (and final payment) for the 2022 tax year is due on Jan. 17. However, you don’t have to make the fourth payment if you file your 2022 federal return and pay the entire balance of income taxes due by Jan. 31.
There’s also a special estimated tax rule and deadline for farmers and fishermen in January. If at least two-thirds of your gross income is from farming or fishing, you only have to make one estimated tax payment for the year. For 2022 estimated taxes, the filing deadline for that one payment is Jan. 17.
February 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Feb. 10 | Report Tips in January 2023 to Employer | Form 4070 |
| Feb. 15 | Claim Withholding Exemption for 2023 | Form W-4 |
The due date for an employee reporting tips received in January is Feb. 10.
If you claimed an income tax withholding exemption for the 2022 tax year, you must give your employer a new W-4 form by Feb. 15 if you want your exemption from tax withholding to continue in 2023.
March 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| March 1 | Farmers and Fishermen File 2022 Tax Return if Estimated Tax for 2022 Not Paid by Jan. 17 | Form 1040 |
| March 10 | Report Tips in February 2023 to Employer | Form 4070 |
For farmers and fishermen who didn’t make the required estimated tax payment for the 2022 tax year by Jan. 17, the deadline for filing a 2022 income tax return and paying taxes is March 10.
This month’s tip reporting due date—for tips received in February—is on March 10.
April 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| April 1 | Take First RMD for People Who Turned 72 in 2022 | N/A |
| April 10 | Report Tips in March 2023 to Employer | Form 4070 |
| April 18 | File 2022 Tax Return and Pay Any Tax Due | Form 1040 |
| Request Six-Month Extension to File 2022 Tax Return | Form 4868 | |
| Pay Estimated Tax for Income Earned from January to March 2023 | Form 1040-ES | |
| Report and Pay Household Employment Taxes | Schedule H (Form 1040) | |
| Contribute to IRA, Solo 401(k), SEP Plan, or HSA for 2022 | N/A | |
| Withdraw Excess IRA Contributions for 2022 if Filing of 2022 Tax Return Not Extended | N/A |
April is the busiest month on the federal tax calendar. If you turned 72 years old in 2022, the month starts with the April 1 due date for taking your first required minimum distribution from your retirement accounts.
In addition, the monthly tip reporting deadline is on April 10 (for tips received in March).
Related: Federal Tax Brackets and Rates
And, of course, there’s April 18—the end of income tax filing season! For most taxpayers, it’s the last day to file your tax return and pay taxes you owe. However, if you can’t complete your return before the filing deadline, you can request an automatic six-month tax extension. The request must be made by April 18, though. And be warned: A tax extension only delays the deadline for filing your tax return—it doesn’t extend the due date for paying taxes you owe. So, if you do request an extension, estimate your tax liability for the year and send that amount to the IRS.
April 18 is also the due date for filing Schedule H and paying related employment taxes if you paid cash wages of $2,400 or more in 2022 to a household employee (e.g., a maid, nanny, cook, gardener, private nurse, etc.). You must also file Schedule H by April 18 if you withheld federal income taxes in 2022 for any household employee or paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to all household employees. If you file your tax return by that date, just attach Schedule H to your federal return. Otherwise, file it by itself.
The first payment of estimated taxes for the 2023 tax year is also due on April 18.
Finally, April 18 is the last day to contribute to an individual retirement account or health savings account for the 2022 tax year. If you don’t request a filing extension, it’s also the deadline to contribute to a solo 401(k) plan or simplified employee pension (SEP) plan. In addition, if you put too much money in an IRA for 2022, April 18 is the last day to withdraw the excess funds before incurring a penalty, unless you requested an extension.
May 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| May 10 | Report Tips in April 2023 to Employer | Form 4070 |
| May 15 | Various Returns and Payments for Victims of Winter Storm and Snowstorm in New York | N/A |
There’s one scheduled tax filing deadline in May—reporting tips received in April to your employer by May 10.
In addition, victims of the winter storm and snowstorm in New York that began on Dec. 23, 2022, have until May 15 to file returns and pay taxes that were originally due between Dec. 23, 2022, and May 14, 2023.
June 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| June 12 | Report Tips in May 2023 to Employer | Form 4070 |
| June 15 | Pay Estimated Tax for Income Earned in April and May 2023 | Form 1040-ES |
| U.S. Citizens and Resident Aliens Living and Working (or on Military Duty) Outside the U.S. and Puerto Rico File 2022 Tax Return | Form 1040 | |
| U.S. Citizens and Resident Aliens Living and Working (or on Military Duty) Outside the U.S. and Puerto Rico Request Four-Month Extension to File 2022 Tax Return | Form 4868 |
For June, the tip reporting due date is June 12. It’s for tips of $20 or more received in May.
Estimated tax payments are due again in June. The second payment for 2023 must be submitted by June 15.
The deadline for filing taxes and paying income tax is June 15 for members of the military on duty outside the U.S. and Puerto Rico is June 15. The same is true for U.S. citizens and resident aliens living and working abroad. Those who can’t file an income tax return by that date may request a four-month filing extension by June 15; however, their estimated tax liability must be paid with the request.
July 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| July 10 | Report Tips in June 2023 to Employer | Form 4070 |
| July 31 | Various Returns and Payments for Victims of Storms, Straight-Line Winds, and Tornadoes in Mississippi | N/A |
As the summer heats up, the tax calendar slows down. For July, the only standard due date is for reporting tips received in June to your employer. That deadline is on July 10.
However, victims of the severe storms, straight-line winds, and tornadoes in Mississippi that began on March 24, 2023, have until July 31 to file returns and pay taxes that were originally due between March 24 and July 30, 2023.
August 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Aug. 10 | Report Tips in July 2023 to Employer | Form 4070 |
Another sleepy month for tax filing deadlines. Tips of $20 or more received in July must be reported to your employer by Aug. 10. That’s it!
September 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Sept. 11 | Report Tips in August 2023 to Employer | Form 4070 |
| Sept. 15 | Pay Estimated Tax for Income Earned from June to August 2023 | Form 1040-ES |
Things pick up slightly in September. First up is the monthly tip reporting due date, which is September 11 (for tips received in August).
There’s also the third payment of estimated taxes for 2023, which is due on Sept. 15.
October 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Oct. 10 | Report Tips in September 2023 to Employer | Form 4070 |
| Oct. 16 | File Extended 2022 Tax Return | Form 1040 |
| Withdraw Excess IRA Contributions for 2022 if Filing of 2022 Tax Return Extended | N/A | |
| Contribute to Solo 401(k) or SEP Plan for 2022 if Filing of 2022 Tax Return Extended | N/A | |
| Various Returns and Payments for Victims of Certain Natural Disasters in Alabama, California, and Georgia | N/A |
You must report any tips of $20 or more received in September to your employer by Oct. 10.
In addition, the tax filing deadline for income tax returns is pushed to Oct. 16 if you requested a tax extension earlier in the year. The due dates for contributing to a solo 401(k) or SEP plan, and for withdrawing an excess IRA contribution for the 2022 tax year, are also on Oct. 16 for people who requested a tax extension.
Victims of the following natural disasters also have until Oct. 16 to file returns and pay taxes that were originally due between the dates indicated:
- Alabama storms, straight-line winds, and tornadoes that began on Jan. 12, 2023 (original deadlines from Jan. 12, 2023, to Oct. 15, 2023)
- California winter storms, flooding, landslides, and mudslides that began on Dec. 27, 2022 (original deadlines from Dec. 27, 2022, to Oct. 15, 2023)
- California winter storms, flooding, and mudslides that began on Jan. 8, 2023 (original deadlines from Jan. 8, 2023, to Oct. 15, 2023)
- California winter storms, flooding, landslides, and mudslides that began on March 9, 2023 (original deadlines from March 9, 2023, to Oct. 15, 2023)
- Georgia storms, straight-line winds, and tornadoes that began on Jan. 12, 2023 (original deadlines from Jan. 12, 2023, to Oct. 15, 2023)
November 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Nov. 13 | Report Tips in October 2023 to Employer | Form 4070 |
In November, the only tax filing deadline is for tip reporting to your employer. The due date is Nov. 13, and it’s for tips received in October.
December 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Dec. 11 | Report Tips in November 2023 to Employer | Form 4070 |
| Dec. 31 | Take RMD for People Who Turned at Least 74 in 2022 | N/A |
| Contribute to 401(k), 403(b), 457 or Federal Thrift Savings Plan for 2023 | N/A |
The end of the year brings a few more tax due dates to consider. Of course, there’s the monthly tip reporting requirement on Dec. 11 (for tips received in November).
In addition, the age at which you must start withdrawing funds from your retirement accounts jumps from 72 to 73 starting in 2023. As a result, if you turn 74 or older this year, you must take any required minimum distribution from your retirement accounts by Dec. 31. (If you turn 73 this year, your first RMD won’t be due until April 1, 2024.)
And last but not least, you have until Dec. 31 to contribute to an employer-sponsored retirement plan, such as a 401(k), 403(b), 457, or federal thrift savings plan.
When Did Tax Season Begin?
Hopefully, at this point, all your “when are taxes due” questions have been answered. But you still might have other general questions about the tax calendar and when to file taxes.
For instance, although not a federal tax “deadline,” you might be wondering when this year’s tax filing season started (i.e., the date IRS systems begin accepting federal income tax returns for the 2022 tax year). This year, tax filing season began on Jan. 23, which is one day earlier than the start of last year’s tax season. Tax season runs until April 18, when tax returns must be filed with the IRS (unless a tax extension is requested).
Interestingly, the IRS Free File program actually started on Jan. 13—10 days before tax season started. Under the IRS Free File program, online tax software from the private sector is made available for free to most taxpayers who earned $73,000 or less in 2022. Tax returns completed before tax season began were held by the software provider until they could be filed on January 23. (More information about the IRS Free File program is available on the IRS website.)
What If a Tax Due Date Falls on a Weekend or Holiday?
Generally, tax due dates that fall on a weekend or legal holiday are pushed back to the next day that isn’t a Saturday, Sunday, or holiday. Any holiday in the District of Columbia counts as “legal holiday” for federal tax due dates.
State holidays generally delay a federal filing due date only if the IRS office where taxpayers are required to file is located in that state. Statewide holidays can also delay tax filing deadlines for residents of that state.
The tables above have been adjusted for weekend or holiday delays.
Penalties for Failure to Act on Time
If you don’t meet a tax filing deadline, the IRS can hit you with some hefty penalties. For instance, the penalty for failing to file a federal return is 5% of any unpaid tax per month (up to 25% of the amount owed). If you’re over 60 days late, the minimum penalty is $450 (for returns required to be filed in 2023) or 100% of the tax owed, whichever is less.
If you owe taxes but don’t pay the entire balance on time, you could also be hit with a late payment penalty of 0.5% of your existing tax liability for each month the tax remains unpaid (again, the penalty won’t exceed 25% of your unpaid taxes). If you don’t pay up within 10 days of getting a levy notice from the IRS, the penalty jumps to 1% per month.
Other penalties might apply as well—not to mention interest payments on any unpaid tax bill.
Due Date Delays for Victims of Natural Disasters
The IRS typically grants tax relief to victims of natural disasters. This relief includes delaying certain federal due dates for a period of time. Taxpayers must reside in or have a business in the federally declared disaster area to qualify for the relief. (More information about tax relief for victims of specific disasters is available on the IRS website.)
Who Must Make Estimated Tax Payments?
Under our “pay-as-you-go” tax system, you’re required to pay income taxes throughout the year as you earn income. Employees pay tax during the year by having tax withheld from each paycheck. However, there are no such periodic payments if you’re self-employed or don’t have taxes withheld from other types of income (e.g., interest, dividends, taxable Social Security benefits, traditional IRA distributions, etc.).
In that case, you must make estimated tax payments during the year. If you don’t pay estimated taxes, or don’t pay enough, you could be hit with a penalty from the IRS. There are four estimated tax payment deadlines for each tax year. You can find the due dates in the tables above.
When Will I Receive My Tax Refund?
According to the IRS, around 90% of the tax refunds sent each year are delivered in less than 21 days. However, there are a number of reasons why your tax refund could take longer to process (e.g., your tax return includes errors, is incomplete, needs further review, or you’re the victim of identity theft or fraud). Also, by law, the IRS can’t process a tax refund before mid-February if you claimed the earned income tax credit or additional child tax credit on your return.
For a faster tax refund, make sure you file electronically and sign up for direct deposit. (The IRS will need your bank account information to process a direct deposit.) Tax returns mailed to the IRS on paper forms and requesting paper tax refund checks take much longer to process.
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