As we approach the end of 2023, you might not be thinking about filing tax returns or paying a tax bill. Afterall, everyone knows that taxes aren’t due until April—right? Well, while it’s true that your annual federal income tax return isn’t due until April, there are a lot of other important tax deadlines during the year—including in the last few months of the year.
You might have questions about some of these deadlines. For instance, do you know when your tax return is due if you requested a filing extension earlier in the year? When do self-employed people have to make estimated tax payments? 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: What’s Your Standard Deduction?
Table of Contents
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.
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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.
Related: States That Tax Social Security Benefits
July 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| July 10 | Report Tips in June 2023 to Employer | Form 4070 |
| July 17 | File 2019 Tax Return to Claim Tax Refund | Form 1040 |
| July 31 | Various Returns and Payments for Victims of Certain Natural Disasters in Arkansas, Indiana, Mississippi, and Tennessee | 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.
July 17 is also the last day to claim a tax refund for the 2019 tax year by filing a federal income tax return for that year.
In addition, victims of the following natural disasters also have until July 31 to file returns and pay taxes that were originally due between the dates indicated:
- Arkansas storms and tornadoes that began on March 31, 2023 (original deadlines from March 31, 2023, to July 30, 2023)
- Indiana storms, straight-line winds, and tornadoes that began on March 31, 2023 (original deadlines from March 31, 2023, to July 30, 2023)
- Mississippi storms, straight-line winds, and tornadoes that began on March 24, 2023 (original deadlines from March 24, 2023, to July 30, 2023)
- Tennessee storms, straight-line winds, and tornadoes that began on March 31, 2023 (original deadlines from March 31, 2023, to July 30, 2023)
August 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Aug. 10 | Report Tips in July 2023 to Employer | Form 4070 |
| Aug. 15 | Various Returns and Payments for Victims of Certain Natural Disasters in California and Florida | N/A |
| Aug. 31 | Various Returns and Payments for Victims of Storms, Straight-Line Winds, and Tornadoes in Oklahoma | N/A |
Another fairly sleepy month for tax filing deadlines. Tips of $20 or more received in July must be reported to your employer by Aug. 10.
In addition, there are a few extended due dates in August for victims of recent natural disasters. First, people and businesses impacted by the severe winter storms, straight-line winds, flooding, landslides and mudslides in California that began on Feb. 21, 2023, have until Aug. 15, 2023, to file returns and pay taxes originally due from Feb. 21, 2023, to Aug. 14, 2023.
Those affected by the severe storms, tornadoes, and flooding in Florida that began on April 12, 2023, also have until Aug. 15, 2023, to act on federal tax obligations originally due between April 12, 2023, and Aug. 14, 2023.
Finally, victims of the severe storms, straight-line winds and tornadoes in Oklahoma that began on April 19, 2023, have until Aug. 31 to file returns and pay taxes that were originally due between April 19, 2023, and Aug. 30, 2023.
Related: 30 Tax Statistics and Facts That Might Surprise You
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, Georgia, and Mississippi | N/A | |
| Oct. 31 | Various Returns and Payments for Victims of Storms and Flooding in Alaska and Illinois | 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)
- Georgia storms, straight-line winds, and tornadoes that began on Jan. 12, 2023 (original deadlines from Jan. 12, 2023, to Oct. 15, 2023)
- Mississippi storms, straight-line winds, and tornadoes that began on June 14, 2023 (original deadlines from June 14, 2023, to Oct. 15, 2023)
In addition, victims of the severe storms and flooding in Illinois that began on June 29, 2023, can wait until Oct. 31 to file returns and pay taxes that were originally due between June 29, 2023, and Oct. 30, 2023. Likewise, taxpayers impacted by flooding in parts of Alaska that began on May 12, 2023, have until Oct. 31, 2023 to file various tax returns and make tax payments originally due from May 12, 2023, to Oct. 30, 2023.
November 2023 Tax Deadlines
| Date | Tax Deadline | Form |
|---|---|---|
| Nov. 13 | Report Tips in October 2023 to Employer | Form 4070 |
| Nov. 15 | Various Returns and Payments for Victims of Flooding in Vermont | N/A |
| Nov. 16 | Various Returns and Payments for Victims of Certain Natural Disasters in California | N/A |
In November, the only regularly-scheduled tax filing deadline is for tip reporting to your employer. The due date is Nov. 13, and it’s for tips received in October.
However, some earlier deadlines were pushed into November following certain natural disasters. For example, people and businesses impacted by the flooding in Vermont that began on July 7, 2023, also have until Nov. 15, 2023, to file returns and pay taxes originally due from July 7, 2023, to Nov. 14, 2023.
In addition, victims of the following natural disasters in California also have until Nov. 16 to file returns and pay taxes that were originally due between the dates indicated:
- California winter storms, flooding, landslides, and mudslides that began on Dec. 27, 2022 (original deadlines from Dec. 27, 2022, to Nov. 15, 2023)
- California winter storms, flooding, and mudslides that began on Jan. 8, 2023 (original deadlines from Jan. 8, 2023, to Nov. 15, 2023)
- California winter storms, flooding, landslides, and mudslides that began on March 9, 2023 (original deadlines from March 9, 2023, to Nov. 15, 2023)
Related: 10 Year-End Tax Planning Tips to Lower Your 2023 Tax Bill
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.
What If a Tax Due Date Falls on a Weekend or Holiday?
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, you might be wondering what happens if a 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.
Extended due dates in 2023 for victims of natural disasters are reflected in the monthly tax calendars above. More information about tax relief for victims of specific disasters is available on the IRS website.
[Note: Some deadlines for disaster victims have been pushed into 2024. For example, taxpayers affected by the recent wildfires in Hawaii; Hurricane Idalia victims in Florida, Georgia, and South Carolina; Hurricane Lee victims in Maine and Massachusetts; seawater intrusion in Louisiana; and storms and flooding in Illinois now have until Feb. 15, 2024, to file various returns and pay taxes normally due in 2023 or early 2024.]
Related: 30 Tax Statistics and Facts That Might Surprise You
Due Date Delays for Taxpayers Impacted by Terrorist Attacks in Israel
Tax relief in the form of extended tax deadlines is also available to taxpayers impacted by the terrorist attacks in Israel that began on Oct. 7, 2023. As a result, qualified taxpayers will have until Oct. 7, 2024, to file federal returns and pay federal taxes originally due from Oct. 7, 2023, to the extended due date.
According to the IRS, this relief is available to the following people:
- Any person whose principal residence is located in Israel, the West Bank or Gaza (covered area)
- Any person affiliated with a recognized government or philanthropic organization and who is assisting in the covered area (e.g., as a relief worker)
- Any person whose tax return preparer or records necessary to meet a tax deadline are located in the covered area
- Any person visiting the covered area who was killed, injured, or taken hostage during the terrorist attacks
- Any spouse of an affected person, but only with regard to a joint return of married couple
The IRS will use previously filed tax returns to identify people whose principal residence is in the covered area. The tax relief will automatically be available to these taxpayers. Other people should call the IRS disaster hotline at 866-562-5227 to request relief (international callers can dial 267-941-1000).
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.
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