Fiducial's 2022 Small BusinessFederal Tax Calendar

January 2022

January 18, 2022: Quarterly estimated tax payments for Q4 2021 are due.
Forms:● Form 1040-ES - Estimated Tax for Individuals

January 31, 2022: Form 1099-NEC (Non-Employee Compensation) is due to contractors and the IRS.
Employer - Form W-2 due to employees and SSA.
Forms:● Form W-2 - Wage and Tax Statement

March 2022  

March 1, 2022: Form 1099-MISC is due to the IRS if filed on paper.
Forms: ● Form 1099-MISC - Miscellaneous Income

March 15, 2022: S-corporation and partnership income tax returns are due.
If your business is a partnership, the IRS requires you to file Form 1065.
If your business is an S-corp, the IRS requires that you file Form 1120-S.
This is also the final day for businesses set up as partnerships or S-corps to request a six-month tax extension. Keep in mind that an extension allows you extra time to file, but does not extend the time you have to actually pay your income tax.
Forms:● Form 1120S - Income Tax Return for an S Corporation● Form 1065 - US Return of Partnership Income

March 31, 2022: Form 1099-MISC is due to the IRS if filed electronically.
Forms:● Form 1099-MISC - Miscellaneous Income

April 2022

April 18, 2022: Individual income taxes are due today. File your Form 1040 today, and pay any additional taxes you might owe that you didn’t pay in quarterly estimated taxes.
C-corporation income tax is due today. The IRS requires that you file Form 1120.
Q1 2022 quarterly estimated taxes are due.
Today is the final day to request a six-month tax extension on your time to file your income tax return. Keep in mind that an extension allows you extra time to file, but does not extend the time you have to actually pay your income tax.
Forms:● Form 1040 - Individual Tax Return● Form 1040-SR - U.S. Tax Return for Seniors (first available tax year 2020)● Form 1120 - U.S. Corporation Income Tax Return● Form 1040-ES - Estimated Tax for Individuals (Payment Voucher 1)

May 2022

May 16, 2022: Tax-exempt organizations - Form 990 is due today.
Today is the final day to request a six-month tax extension on your time to file your Form 990.
Forms:● Form 990 - Return of Organization Exempt From Income Tax● Form 8868 - Application for Extension of Time To File an Exempt Organization Return

June 2022

June 15, 2022 Deadline to pay Q2 2022 quarterly estimated taxes.
Forms:● Form 1040-ES - Estimated Tax for Individuals (Payment Voucher 2)

August 2022

August 1, 2022: Employee benefits plans - Form 5500 is due today.
Forms:● Form 5500 - Annual Return/Report of Employee Benefit Plan

September 2022

Sept. 15, 2022: Deadline to pay Q3 2022 quarterly estimated taxes.
This is also the income tax filing deadline for partnerships and S-corps that requested a six-month income tax filing extension.
Forms: ● Form 1040-ES - Estimated Tax for Individuals (Payment Voucher 3)● Form 1120S - Income Tax Return for an S Corporation● Form 1065 - US Return of Partnership Income

October 2022

October 15, 2022: Final day for individuals and C-corps that requested a six-month tax-filing extension to file income tax.
Forms:● Form 1040 - Individual Tax Return● Form 1040-SR - U.S. Tax Return for Seniors● Form 1120 - U.S. Corporation Income Tax Return● Form 1040-ES - Estimated Tax for Individuals (Payment Voucher 1)

November 2022

November 1, 2022: Finalize any 2022 end-of-year tax planning to decrease your taxable income and start your 2023 tax planning.
Related Articles:● 10 Tax Strategies to Consider Before the End of Year● Tax-Planning Opportunities For Year-End That You Should Not Miss

January 2023

January 16, 2023: Quarterly estimated tax payments for Q4 2022 are due.
Forms:● Form 1040-ES - Estimated Tax for Individuals

January 31, 2023: Form 1099-NEC (Non-Employee Compensation) is due to contractors and the IRS.
Employer - Form W-2 due to employees and SSA.
Forms:● Form W-2 - Wage and Tax Statement