Important Tax Deadlines and Dates

Individual Filers – including employees, retirees, self-employed individuals, independent contractors, and gig workers

• January 16, 2023 – 4th Quarter 2022 estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2022 tax year.
• January 2023 – 2022 Tax season begins. This marks the first day the IRS will begin accepting and processing 2022 federal tax returns.
• January 31, 2023 – Due date for employers to send W-2 forms. To ensure you’re able to complete your tax return on time, the IRS requires all employers to send you a W-2 no later than January 31 following the close of the tax year. Generally, this means W-2s get sent by January 31, but you won’t necessarily receive your form by this date.
• January 31, 2023 – Certain 1099 forms are sent. Various 1099 forms, and forms 1099-NEC,1099-MISC, and 1099-K are used to report payments that typically don’t come from an employer, such as if you work as an independent contractor, gig worker, or self-employed person or if you receive income such as interest, dividends, prize winnings, rents, royalties, or brokerage account transactions. If January 31 falls on a weekend or holiday, these forms are due to be sent the following business day.

Businesses – Partnerships (including LLCs), C Corps (Form 1120), and S Corps (Form 1120S)

• January 16, 2023 – 4th Quarter 2022 estimated tax payment due
• January 2023 – 2022 Tax season begins
• January 31, 2023 – Employers send W-2s forms to employees
• January 31, 2023 – Send certain 1099 forms