January
During January
All Employers – Give your employees their copies of Form W-2 for 2023 by January 31, 2024. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.
All Businesses – Give annual information statements to recipients of certain payments you made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
January 10
Individuals – Make a payment of your estimated tax for 2023 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2023 estimated tax. However, you do not have to make this payment if you file your 2023 return (Form 1040) and pay any tax due by January 31, 2024.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2023.
Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2023.
Farmers and Fishermen – Pay your estimated tax for 2023 using Form 1040-ES. You have until April 18 to file your 2023 income tax return (Form 1040). If you do not pay your estimated tax by January 17, you must file your 2023 return and pay any tax due by March 1, 2024, to avoid an estimated tax penalty.
Individuals – who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 17, you may choose (but are not required) to file your income tax return (Form 1040) for 2023 by January 31. Filing your return and paying any tax due by January 31, 2024, prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 18.
Employers – File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2023. If you file Forms W-2 electronically your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms is still January 31.
Businesses – Give annual information statements to recipients of certain payments made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date only applies to certain types of payments.
Health Coverage Reporting – Applicable Large Employers. Provide Form 1095C to fulltime employees. For all other providers of minimum essential coverage, provide Form 1095B to responsible individuals. Notice 202370 extends the due date for providing individuals the 2023 Form 1095B and the 2023 Form 1095C from January 31, 2024, to March 2, 2024.
February
Employees – who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2023. This due date applies only if you deposited the tax for the quarter in full and on time.
Employers – Federal unemployment tax. File Form 940 for 2023. This due date applies only if you deposited the tax for the year in full and on time.
Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for 2023 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
Certain Small Employers – File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2023. This tax due date applies only if you deposited the tax for the year in full and on time.
Farm Employers – File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2023. This due date applies only if you deposited the tax for the year in full and on time.
Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
Businesses – Give annual information statements to recipients of certain payments made during 2023. You can use the appropriate version of Form 1099 or other information return.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
Employers – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but did not give you a new Form W-4 to continue the exemption this year.
Payers of Gambling Winnings – File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2023. If you file Forms W-2G electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.
Large Food and Beverage Establishment Employers – with employees who work for tips. File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically your due date for filing them with the IRS will be extended to March 31.
Businesses – File information returns (Form 1099) for certain payments you made during 2023. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be January 31.
Health Coverage Reporting – If you’re an Applicable Large Employer, file paper Forms 1094C, Transmittal of EmployerProvided Health Insurance Offer and Coverage Information Returns, and 1095C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094B, Transmittal of Health Coverage Information Returns, and 1095B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31.
March
Farmers and Fishermen – File your 2023 income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your 2023 estimated tax by January 17, 2024.
Employees who work for tips. – If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Partnerships – File a 2023 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (form 1065-B) or substitute Schedule K-1. To request an automatic 6month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K1 (Form 1065) by September 15.
S Corporations – File a 2023 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
Electing large partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
S corporation election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2024. If Form 2553 is filed late, S treatment will begin with calendar year 2018.
Electronic Filing of Forms – File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms generally remains January 31.
Electronic Filing of Form W-2G – File copies of all the Form W-2G (Certain Gambling Winnings) you issued for 2023. This due date applies only if you electronically file. Otherwise, see February 28. The due date for giving the recipient these forms remains January 31.
Electronic Filing of Forms 8027 – File copies of all the Forms 8027 you issued for 2023. This due date applies only if you electronically file. Otherwise, see February 28.
Electronic Filing of Forms 1094-C and 1095-C and Forms 1094-B and 1094-B – If you’re an applicable Large Employer, file electronic forms 1094-C and 1095-C with the IRS. For all other providers of essential minimum coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see February 28.