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Employees Who Work for Tips – If you received $20 or more in tips during December, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070.
Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in December 2023.
Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in December 2023.
Farmers and Fishermen – Pay your estimated tax for 2023 using Form 1040-ES. You have until April 15 (April 17 if you live in Maine or Massachusetts) to file your 2023 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 16, you must file your 2023 return and pay all tax due by March 1, 2024, to avoid an estimated tax penalty.
Individuals – Make a payment of your estimated tax for 2023 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2023 estimated tax payments. However, you don’t have to make this payment if you file your 2023 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2024. You may be able to avoid having to pay estimated taxes by increasing your tax withholding. Penalties may be assessed if you do not pay enough tax through withholding and estimated tax payments or if your payments are late. You may be able to avoid the “Underpayment of Estimated Tax by Individuals Penalty” by paying at least 90% of the tax shown on the return for the tax year, or by paying 100% of the tax shown for the prior year, whichever is less.
Federal unemployment (FUTA) tax – File Form 940 for 2023. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return.
Farm employers – File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return.
Certain small employers – File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2023 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return.
Social security, Medicare, and withheld income tax – File Form 941 for the fourth quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 12 to file the return.
Nonpayroll taxes – File Form 945 to report income tax withheld for 2023 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 12 to file the return.
Payers of gambling winnings – If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
Payers of Nonemployee Compensation – File Form 1099-NEC for nonemployee compensation paid in 2023.
All employers – Give your employees their copies of Form W-2 for 2023. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2023.
Payers of Nonemployee Compensation – File Form 1099-NEC for nonemployee compensation paid in 2023.
Businesses – Give annual information statements to recipients of certain payments you made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
Individuals – If you didn’t pay your last installment of estimated tax by January 16, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2023 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by January 31, file and pay your tax by April 15 (April 17 if you live in Maine or Massachusetts).
Federal unemployment (FUTA) tax – File Form 940 for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Farm employers – File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Certain small employers – File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Social security, Medicare, and withheld income tax – File Form 941 for the fourth quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Nonpayroll taxes – File Form 945 to report income tax withheld for 2023 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Employees Who Work for Tips – If you received $20 or more in tips during January, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070.
Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in January.
Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in January.
Businesses – Give annual information statements to recipients of certain payments you made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments: 1) All payments reported on Form 1099-B. 2) All payments reported on Form 1099-S. 3) Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.
Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All employers – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but didn’t give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.
Health coverage reporting to IRS – If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to April 1. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information re-porting requirements.
Payers of gambling winnings – File Form 1096 along with Copy A of all the Forms W-2G you issued for 2023. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31.
Businesses – File information returns (for example, certain Forms 1099) for certain payments you made during 2023. These payments are described under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January 31.
Large food and beverage establishment employers – File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be ex-tended to April 1.
Health coverage reporting to employees – If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
Farmers and Fishermen – File your 2023 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 15 (April 17 if you live in Maine or Massachusetts) to file if you paid your 2023 estimated tax by January 16, 2024.
Employees Who Work for Tips – If you received $20 or more in tips during February, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return. You can use Form 4070.
S Corporation Election – File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2024. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2025.
Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in February.
Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in February.
S Corporations – File a 2023 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S). To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 16.
Partnerships – File a 2023 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1065). To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 16.