Important Tax Due Dates

Below is a breakdown of important tax due dates.

For the most up-to-date IRS tax calendar, click here.

Important Tax Due Dates for the Remainder of 2023

• May 24
  Deposit payroll tax for payments on May 17-19 if the semiweekly deposit rule applies.
• May 26
  Deposit payroll tax for payments on May 20-23 if the semiweekly deposit rule applies.
• May 31
  File Form 730 and pay the tax on wagers accepted during April.
  File Form 2290 and pay the tax for vehicles first used during April.
• June 1
  Deposit payroll tax for payments on May 24-26 if the semiweekly deposit rule applies.
• June 2
  Deposit payroll tax for payments on May 27-30 if the semiweekly deposit rule applies.
• June 7
  Deposit payroll tax for payments on May 31 - June 2 if the semiweekly deposit rule applies.
• June 9
  Deposit payroll tax for payments on Jun 3-6 if the semiweekly deposit rule applies.
• June 12
  Tips for May 2022 Reported to Employer (Form 4070)
• June 14
  Deposit payroll tax for payments on Jun 7-9 if the semiweekly deposit rule applies.
• June 15
  Estimated Tax Payment for 2nd Quarter of 2022 (Form 1040-ES)
  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.
  Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
  Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
  Deposit payroll tax for May if the monthly deposit rule applies.
  Corporations: Deposit the second installment of your 2023 estimated tax.
  File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/22
  Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
  Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ.  For an automatic extension, file Form 4868
  File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/22
  Individuals: Pay the second installment of 2023 estimated tax - Use Form 1040-ES.
  U.S. Taxpayers Living and Working Abroad File 2022 Tax Return (Form 1040)
  U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)
  Military Personnel on Duty Outside the U.S. File 2022 Tax Return (Form 1040)
  Military Personnel on Duty Outside the U.S. File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)
• June 16
  Deposit payroll tax for payments on Jun 10-13 if the semiweekly deposit rule applies.
• June 22
  Deposit payroll tax for payments on Jun 14-16 if the semiweekly deposit rule applies.
• June 23
  Deposit payroll tax for payments on Jun 17-20 if the semiweekly deposit rule applies.
• June 28
  Deposit payroll tax for payments on Jun 21-23 if the semiweekly deposit rule applies.
• June 30
  File Form 730 and pay the tax on wagers accepted during May.
  File Form 2290 and pay the tax for vehicles first used during May.
  Deposit payroll tax for payments on Jun 24-27 if the semiweekly deposit rule applies.
• July 3
  File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
• July 6
  Deposit payroll tax for payments on Jun 28-30 if the semiweekly deposit rule applies.
• July 7
  Deposit payroll tax for payments on Jul 1-4 if the semiweekly deposit rule applies.
• July 10
  Employers: Employees are required to report to you tips of $20 or more earned during June.
• July 12
  Deposit payroll tax for payments on Jul 5-7 if the semiweekly deposit rule applies
• July 14
  Deposit payroll tax for payments on Jul 8-11 if the semiweekly deposit rule applies.
• July 17
  Deposit payroll tax for June if the monthly deposit rule applies.
• July 19
  Deposit payroll tax for payments on Jul 12-14 if the semiweekly deposit rule applies.
• July 21
  Deposit FUTA owed through June if more than $500.
  Deposit payroll tax for payments on Jul 15-18 if the semiweekly deposit rule applies.
• July 26
  Deposit payroll tax for payments on Jul 19-21 if the semiweekly deposit rule applies.
• July 18
  Deposit payroll tax for payments on Jul 22-25 if the semiweekly deposit rule applies.
• July 31
  File Form 941 for the second quarter.
  File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2022 employee benefit plan
  File Form 2290 and pay the tax for vehicles first used during June.
  File Form 730 and pay the tax on wagers accepted during June.
  File Form 720 for the second quarter.
• August 2
  Deposit payroll tax for payments on Jul 26-28 if the semiweekly deposit rule applies.
• August 4
  Deposit payroll tax for payments on Jul 29-Aug 1 if the semiweekly deposit rule applies.
• August 9
  Deposit payroll tax for payments on Aug 2-4 if the semiweekly deposit rule applies.
• August 10
  Employers: Employees are required to report to you tips of $20 or more earned during July.
• File Form 941 for the second quarter if you timely deposited all required payments.
• August 11
  Deposit payroll tax for payments on Aug 5-8 if the semiweekly deposit rule applies.
• August 15
  Deposit payroll tax for July if the monthly deposit rule applies.
• File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2023
• August 16
  Deposit payroll tax for payments on Aug 9-11 if the semiweekly deposit rule applies.
• August 18
  Deposit payroll tax for payments on Aug 12-15 if the semiweekly deposit rule applies.
• August 23
  Deposit payroll tax for payments on Aug 16-18 if the semiweekly deposit rule applies.
• August 25
  Deposit payroll tax for payments on Aug 19-22 if the semiweekly deposit rule applies.
• August 30
  Deposit payroll tax for payments on Aug 23-25 if the semiweekly deposit rule applies.
• August 31
  File Form 2290 and pay the tax for vehicles first used during July.
  File Form 730 and pay tax on wagers accepted during July.
• September 1
  Deposit payroll tax for payments on Aug 26-29 if the semiweekly deposit rule applies.
• September 7
  Deposit payroll tax for payments on Aug 30-Sep 1 if the semiweekly deposit rule applies.
• September 8
  Deposit payroll tax for payments on Sep 2-5 if the semiweekly deposit rule applies.
• September 11
  Employers: Employees are required to report to you tips of $20 or more earned during August.
• September 13
  Deposit payroll tax for payments on Sep 6-8 if the semiweekly deposit rule applies.
• September 15
  Corporations: Deposit the third installment of your 2023 estimated tax.
  Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
  Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.
  Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
  Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
  Individuals: Pay the third installment of your 2023 estimated tax - Use Form 1040-ES.
  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.
  Deposit payroll tax for payments on Sep 9-12 if the semiweekly deposit rule applies.
  Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
  Deposit payroll tax for Aug if the monthly deposit rule applies.
• September 20
  Deposit payroll tax for payments on Sep 13-15 if the semiweekly deposit rule applies.
• September 22
  Deposit payroll tax for payments on Sep 16-19 if the semiweekly deposit rule applies.
• September 27
  Deposit payroll tax for payments on Sep 20-22 if the semiweekly deposit rule applies.
• September 29
  Deposit payroll tax for payments on Sep 23-26 if the semiweekly deposit rule applies.
• October 2
  File Form 730 and pay tax on wagers accepted during August.
• File Form 2290 and pay the tax for vehicles first used during August.
• October 4
  Deposit payroll tax for payments on Sep 27-29 if the semiweekly deposit rule applies.
• October 6
  Deposit payroll tax for payments on Sep 30-Oct 3 if the semiweekly deposit rule applies.
• October 10
  Employers: Employees are required to report to you tips of $20 or more earned during September.
• October 12
  Deposit payroll tax for payments on Oct 4-6 if the semiweekly deposit rule applies.
• October 13
  Deposit payroll tax for payments on Oct 7-10 if the semiweekly deposit rule applies.
• October 16
  Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
  Deposit payroll tax for Sep if the monthly deposit rule applies.
  Individuals: File Form 1040 if you timely requested a 6-month extension.
  Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868.
• October 18
  Deposit payroll tax for payments on Oct 11-13 if the semiweekly deposit rule applies.
• October 20
  Deposit payroll tax for payments on Oct 14-17 if the semiweekly deposit rule applies.
• October 25
  Deposit payroll tax for payments on Oct 18-20 if the semiweekly deposit rule applies.
• October 27
  Deposit payroll tax for payments on Oct 21-24 if the semiweekly deposit rule applies.
• October 31
  Deposit FUTA owed through Sep if more than $500.
  File Form 2290 and pay the tax for vehicles first used during September.
  File Form 941 for the third quarter.
  File Form 730 and pay tax on wagers accepted during September.
  File Form 720 for the third quarter.
• November 1
  Deposit payroll tax for payments on Oct 25-27 if the semiweekly deposit rule applies.
• November 3
  Deposit payroll tax for payments on Oct 28-31 if the semiweekly deposit rule applies.
• November 8
  Deposit payroll tax for payments on Nov 1-3 if the semiweekly deposit rule applies.
• November 13
  File Form 941 for the third quarter if you timely deposited all required payments.
  Employers: Employees are required to report to you tips of $20 or more earned during October.
  Deposit payroll tax for payments on Nov 4-7 if the semiweekly deposit rule applies.
• November 15
  Deposit payroll tax for payments on Nov 8-10 if the semiweekly deposit rule applies.
  Deposit payroll tax for Oct if the monthly rule applies.
  File extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2022
  File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2023
• November 17
  Deposit payroll tax for payments on Nov 11-14 if the semiweekly deposit rule applies.
• November 22
  Deposit payroll tax for payments on Nov 15-17 if the semiweekly deposit rule applies.
• November 27
  Deposit payroll tax for payments on Nov 18-21 if the semiweekly deposit rule applies.
• November 29
  Deposit payroll tax for payments on Nov 22-24 if the semiweekly deposit rule applies.
• November 30
  File Form 2290 and pay the tax for vehicles first used during October.
  File Form 730 and pay tax on wagers accepted during October
• December 1
  Deposit payroll tax for payments on Nov 25-28 if the semiweekly deposit rule applies.
• December 6
  Deposit payroll tax for payments on Nov 29-Dec 1 if the semiweekly deposit rule applies.
• December 8
  Deposit payroll tax for payments on Dec 2-5 if the semiweekly deposit rule applies.
• December 11
  Employers: Employees are required to report to you tips of $20 or more earned during November.
• December 13
  Deposit payroll tax for payments on Dec 6-8 if the semiweekly deposit rule applies.
• December 15
  Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
  Deposit payroll tax for payments on Dec 9-12 if the semiweekly deposit rule applies.
  Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868
  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.
  Corporations: Deposit the fourth installment of your 2023 estimated tax.
  Deposit payroll tax for Nov if the monthly deposit rule applies.
• December 20
  Deposit payroll tax for payments on Dec 13-15 if the semiweekly deposit rule applies.
• December 22
  Deposit payroll tax for payments on Dec 16-19 if the semiweekly deposit rule applies.
• December 28
  Deposit payroll tax for payments on Dec 20-22 if the semiweekly deposit rule applies.
• December 29
  Deposit payroll tax for payments on Dec 23-26 if the semiweekly deposit rule applies.

I’m Kristin, the PWCPA PC Customer Success Specialist. For more information about this topic, or any other, you can always reach me through our customer ticketing system.