2022 Tax Calendar

Calendar Tax Due Dates 2022

First Quarter

January

  • 18th – Self-employed estimated quarterly tax payment for Q4 of 2021 is due.
  • 31st– All Employers – Give your employees their copies of Form W2 for 2021. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

*January 18 is the last day for most people to pay estimated taxes for the 4th quarter of 2021. However, you don’t have to make a payment by that date if you file your 2021 tax return by January 31 and pay the entire balance due with your return.

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February

  • 1st – 1099-NEC for non-employee compensation must be filed with the IRS and furnished to contractors. If you are an independent contractor, you should receive a copy of the form around this date.
  • 15th – File Form W-4 to Reclaim Exemption from Withholding for 2022

*In addition, if you were exempt from income tax withholding in 2021 and want to reclaim the exemption for 2022, you need to fill out a new W-4 form and give it to your employer. (Note that you must qualify to claim an exemption.)

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March

  • 1st – Farmers and fishermen who didn’t pay all estimated tax payments must file an income tax return and pay any tax due by March 1. To avoid a penalty, farmers and fishermen who didn’t pay all their 2021 estimated taxes by January 18 must file their 2021 tax return by March 1.
  • 15th – S corporation and partnership tax return due date for calendar-year businesses are due. This is also the deadline to file an S corporation and partnership tax extension. If you request an automatic six-month extension, though, this date is Sept. 15, 2022.

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Second Quarter

April

  • 1st  First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2021
  • 18th – TAX DAY!        
    • 2021 individual tax returns due
    • Sole proprietorship and single-member LLC tax returns on Schedule C with your personal income tax return (Form 1040).
    • This is the corporation tax deadline.
    • If you pay quarterly taxes, the first quarter’s payment for 2022 is due this day.
    • Today is the last day to make a contribution to a retirement or other tax-advantaged savings accounts, such as a traditional IRA, Roth IRA, Health Savings Account. The deadline for contributing to a SEP IRA and a solo 401(k) is April 18 but may be extended by filing a 6-month extension.
    • Report of Foreign Bank and Financial Accounts (FBAR) is due. This applies to business-owned foreign accounts.
    • Partnerships, LLC, and S corporation shareholders should file report income and deductions from their Schedule K-1 with their personal income tax returns on this date or request an extension of time to file.

*April 18 is the last day file a 2021 tax return…unless you file an application for an automatic six-month extension with the IRS, which is also due on April 18. If you employ a nanny, maid, gardener or other household worker, you also have until April 18 to file Schedule H and pay their employment taxes.

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June

  • 15th Second payment of quarterly estimated tax payments for 2022 is due.
    • Military Personnel on Duty Outside the U.S. File 2021 Tax Return
    • 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)
    • U.S. Taxpayers Living and Working Abroad File 2021 Tax Return
    • U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended

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Third Quarter

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September

  • 15th -The third estimated quarterly tax payment for 2022 is due.
  • 15th – Extended deadline for calendar-year partnerships and multiple-member LLCs who file Form 1065 for their business. It’s also the S corporation business tax extension deadline (for the business’ return, not the owners). So if your business files a calendar-year Form 1120-S and filed an extension this year, you should file by September 15.

 

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Fourth Quarter

October

  • 17th – Due date for sole proprietors, single member LLCs, S corporation owners, partnerships, and corporations with a tax extension.
    • Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2021 by Self-Employed if Filing of Form 1040 Was Extended

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December

  • 1st – Consider making year-end tax moves to optimize your tax outcome. While Dec. 1 isn’t an official deadline, noting the date on your calendar can give you the impetus to explore your options before the year is out. See your tax professional while there is still time.
  • 15th – The fourth estimated quarterly tax payment for corporations for 2021 is due. Please note the fourth-quarter payment is due at different times for individuals and corporations.
  • 31st – Contribution to Employer-Sponsored Retirement Plan for 2022 (401(k), 403(b), 457 or federal thrift savings plans)
    • Required Minimum Distribution (RMD) by Individuals Who are 73 or Older at the End of 2022

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