Key Dates

April 3

• First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2022

April 10

• Deadline for employees who earned more than $20 in tip income in March to report this income to their employers on Form 4070.

April 18

• File 2022 Tax Return (Form 1040) and Pay Tax Due.
• File Form 4868 to Request 6-Month Income Tax Return Filing Extension (payment of tax not extended)
• File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed)
• Estimated Tax Payment for 1st Quarter of 2023 (Form 1040-ES).
• Farmers and Fishermen File 2022 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 18
• Deadline to contribute to Individual Retirement Account (IRA) for 2022
• Withdraw Excess IRA Contributions in 2022 to Avoid Penalty if Filing of Form 1040 Was Not Extended
• Contribute to Health Savings Account (HSA) for 2022
• Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2022 by Self-Employed if Filing of Form 1040 Was Not Extended

May 10

• Deadline for employees who earned more than $20 in tip income in April to report this income to their employers on Form 4070.

May 15

• Deadline for Non-Profit 501(c)(3) Organizations to file Form 990 to report their income, expenses, assets, liabilities, and activities with the IRS.
  • This deadline also applies to other 990 variants such as 990-N, 990-EZ, and 990-PF.

May 29

• Memorial Day

June 10

• Deadline for employees who earned more than $20 in tip income in May to report this income to their employers on Form 4070.

June 15

• If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.
• Make a payment of your 2022 estimated tax if you are not paying your income tax for the year through withholding . Use Form 1040-ES
• Deposit the second installment of estimated income tax for 2023

June 19

• Juneteenth

July 4

• Independence Day

July 10

• Deadline for employees who earned more than $20 in tip income in June to report this income to their employers on Form 4070.

August 10

• Deadline for employees who earned more than $20 in tip income in July to report this income to their employers on Form 4070.