April 18
Besides being the last day for individuals to file (or extend) their 2022 personal returns and pay any tax due, first-quarter 2023 estimated tax payments for individuals, trusts, and calendar-year corporations are due today (the states of Maine and Massachusetts have an April 19th federal deadline). Also due are 2022 returns for trusts and calendar-year estates and C corporations, FinCEN Form 114 (“Report of Foreign Bank and Financial Accounts” [but an automatic extension applies to October 16]), plus any final contributions that individuals plan to make to IRAs or education savings accounts for 2022. SEP and profit-sharing plan contributions are also due today if the return is not being extended.
May 1
Employers must file Form 941 for the first quarter (May 10 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through March if the liability is more than $500.
March 15
Calendar-year partnerships and S corporations must file or extend 2022 tax returns. If the return is not extended, this is also the last day for those types of entities to make 2022 contributions to pension and profit-sharing plans.
June 15
Second-quarter 2023 estimated tax payments are due for individuals, calendar-year corporations, estates and trusts.
I joined Hawkins Ash CPAs in 2011. As the Firm's marketing manager, I develop and deploy strategic marketing and communications plans to fulfill the marketing goals of the Firm as a whole, each office and business line.
