January 3 Self-Employed Individuals Pay Half of Deferred 2020 Social Security Taxes
January 10 Tips for December 2022 Reported to Employer (Form 4070)
January 17 Estimated Tax Payment for 4th Quarter of 2022 (Form 1040-ES)
January 17 Farmers and Fishermen Pay Estimated Tax for 2022 (Form 1040-ES)
January 31 File 2022 Tax Return (Form 1040) to Avoid Penalty if Last Installment of Estimated Tax Not Paid by January 17

February 10 Tips for January 2023 Reported to Employer (Form 4070)
February 15 File Form W-4 to Reclaim Exemption from Withholding for 2023

March 1 Farmers and Fishermen File 2022 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 17
March 10 Tips for February 2023 Reported to Employer (Form 4070)

April 1 First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2022
April 10 Tips for March 2023 Reported to Employer (Form 4070)
April 18 File 2022 Tax Return (Form 1040) and Pay Tax Due
April 18 File Form 4868 to Request 6-Month Income Tax Return Filing Extension (payment of tax not extended)
April 18 File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed)
April 18 Estimated Tax Payment for 1st Quarter of 2023 (Form 1040-ES)
April 18 Contribute to Individual Retirement Account (IRA) for 2022
April 18 Withdraw Excess IRA Contributions in 2022 to Avoid Penalty if Filing of Form 1040 Was Not Extended
April 18 Contribute to Health Savings Account (HSA) for 2022
April 18 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
April 18 File 2019 Tax Return (Form 1040) to Request Unclaimed Tax Refund for the 2019 Tax Year

May 10 Tips for April 2023 Reported to Employer (Form 4070)

June 12 Tips for May 2023 Reported to Employer (Form 4070)
June 15 Estimated Tax Payment for 2nd Quarter of 2023 (Form 1040-ES)
June 15 U.S. Taxpayers Living and Working Abroad File 2022 Tax Return (Form 1040)
June 15 U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)
June 15 Military Personnel on Duty Outside the U.S. File 2022 Tax Return (Form 1040)
June 15 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)

**Military personnel and other taxpayers who are serving or living outside the U.S. have until June 15 to file their 2022 tax return. If they want an additional four-month filing extension, they must submit an application by June 15.**

July 10 Tips for June 2023 Reported to Employer (Form 4070)

August 10 Tips for July 2023 Reported to Employer (Form 4070)

September 11 Tips for August 2023 Reported to Employer (Form 4070)
September 15 Estimated Tax Payment for 3rd Quarter of 2023 (Form 1040-ES)

October 10 Tips for September 2023 Reported to Employer (Form 4070)
October 16 File Extended 2022 Tax Return (Form 1040) and Pay Tax Due
October 16 Withdraw Excess IRA Contributions in 2022 to Avoid Penalty if Filing of Form 1040 Was Extended
October 16 Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2022 by Self-Employed if Filing of Form 1040 Was Extended

November 13 Tips for October 2023 Reported to Employer (Form 4070)

December 11 Tips for November 2023 Reported to Employer (Form 4070)
December 31 Contribution to Employer-Sponsored Retirement Plan for 2023 (401(k), 403(b), 457 or federal thrift savings plans)
December 31 Required Minimum Distribution (RMD) by Individuals Who are 74 or Older at the End of 2023