Tax Due Dates

2022

Individual Filers - Employees

    • January 24, 2022 - 2021 Tax season begins. This marks the first day the IRS will begin accepting and processing 2021 federal tax returns.

    • January 31, 2022 - Employers must send Form W-2s. 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, 2022 - Certain 1099 Forms must be sent. 1099 Forms 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. Additionally, 1099 forms are used to report payments like gambling winnings, rent or royalties; gains and losses in brokerage accounts, dividend and interest income, and more. 1099 Forms are due from payers of interest, dividends, and other income types. If this falls on a weekend or holiday, these forms are due the following Monday (or Tuesday following a holiday). Additionally, Form 1099-NEC is due for self-employment earnings.

  • February 15, 2022 - Reclaim exemption from withholding. If you choose to claim an exemption from your employer withholding by filing a Form W-4, you’ll need to file a new form by this date. You’d file this exemption request on Form W-4 if you anticipate having no tax liability this year and had none in the previous year.

  • April 1, 2022 - Required minimum distribution due if you turned 72 in 2021. If you turned 72 in 2021, you’ve got until April 1 to take your required minimum distribution from your Traditional IRA or 401(k) plan. After passage of the SECURE Act in 2019, if you turned 70 years old on or after July 1, 2019, you don’t need to take RMDs until you reach 72.

  • April 18, 2022 - Tax Day (except Maine and Massachusetts due to Patriots’ Day – April 19). The tax deadline typically falls on April 15 each year, but can be delayed if it falls on a weekend or holiday. Missing the tax deadline can have consequences like penalties and interest.

  • April 18, 2022 - Deadline to File Form 4868 and request an extension. The tax deadline is also the last day to file Form 4868 requesting an extension to file your individual income tax return. If you won’t be ready to file your tax return by tax day, make sure you instead complete an extension request, granting you the ability to delay filing a completed return until October 17, 2022. But remember, even if you choose to file an extension, you’re still on the hook for any taxes you may owe. You’ll be required to estimate your taxes owed and pay those by the original tax deadline.

  • April 18, 2022 - Deadline to make IRA contribution, 401(k) or HSA contributions for 2021 tax year. For individual income tax return filers, this also marks the final day to make contributions to your IRA, 401(k) or HSA for the 2021 tax year. After this date, you generally can’t make contributions to the previous tax year’s contribution limits.

  • October 17, 2022 - File extended 2021 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.

  • December 31, 2022 - Required minimum distributions must be taken for individuals age 73 or older at the end of 2022. After commencing your first RMD on April 1 if you turned 72 in 2021, you now need to take your RMD by the end of 2022 if you’re 73 or older.

Individual Filers - Self-Employed, Independent Contractors, Gig Workers (Schedule C)

  • January 18, 2022 - 4th Quarter 2021 estimated tax payment due. If you’re self-employed and make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2021 tax year.

  • January 24, 2022 - 2021 Tax season begins.

  • January 31, 2022 - Employers must send Form W-2s. If you work as a W-2 employee in addition to working for yourself, your employer should send you your W-2 by January 31.

  • January 31, 2022 - Certain 1099 Forms must be sent. Certain 1099 Forms relevant to self-employed people must be sent by January 31 each year. Forms like 1099-NEC1099-MISC, and 1099-K need to be sent to recipients by this due date, while the IRS has them all due February 28 (or March 31 if e-filing)

  • April 1, 2022 - Required minimum distribution due if you turned 72 in 2021.

  • April 18, 2022 - Tax Day (except Maine and Massachusetts due to Patriots’ Day – April 19).

  • April 18, 2022 - Deadline to File Form 4868 and request an extension.

  • April 18, 2022 - Deadline to make IRA contribution, 401(k) or HSA contributions for 2021 tax year.

  • April 18, 2022 - First quarter 2022 estimated tax payment due. When you work for yourself, you’ll need to do the math to estimate how much income you’re likely to make for the year and then end up owing to the IRS for income taxes. You can use IRS Form 1040-ES to calculate how much tax liability you'll have for the year. IRS Publication 505 contains all the rules and details you might need to know about how to calculate this amount. Your first quarterly estimated tax payment is due on April 18, 2022. If you overestimated how much tax liability you’d owe from tax year 2021 and are due a refund, you can choose to receive that money now or apply the overage to this year’s quarterly tax payments.

  • June 15, 2022 - Second quarter 2022 estimated tax payment due. Despite the IRS referring to these payments as quarterly estimated taxes, the due dates don’t necessarily fall within “quarters” nor do they each represent three months of tax payments. They represent an equal quarterly share of your estimated income tax liability paid at uneven intervals. The first payment occurs 3 and a half months into the year. The second five and a half months; the third eight and a half months, and the fourth is due 12 and a half months after the year starts.

  • September 15, 2022 - Third quarter 2022 estimated tax payment due.

  • October 17, 2022 - File extended 2021 tax return. If you filed an extension to file your individual income tax return and have income and expenses to report on your Schedule C, your 2021 tax return is due on this date.

  • December 31, 2022 - Required minimum distributions must be taken for individuals age 73 or older at the end of 2022.

  • January 17, 2023 - Fourth quarter 2022 estimated tax payment due. This represents the final quarterly estimated tax payment due for 2021. If you choose the option to pay 100% of your previous year’s tax liability, any unpaid taxes will be due when you file your 2022 individual tax return in April 2023.

Small Businesses - LLC's, Partnerships, S - Corps (1120, 1120S)

  • January 18, 2022 - 4th Quarter 2021 estimated tax payment due

  • January 24, 2022 - 2021 Tax season begins

  • January 31, 2022 - Employers must send Form W-2s

  • January 31, 2022 - Certain 1099 Forms must be sent

  • March 15, 2022 - Taxes due for most business types (partnerships, multi-member LLCs, and S-Corporations) due. Small businesses organized as partnerships, LLCs, and S-Corporations must file Form 1120, or 1120S for S corporation) by March 15, 2022, if they are a calendar year business. If your business uses a different fiscal year, you must file your applicable business tax return by the 15th day of the third month following the close of your tax year. For example, if your business uses an April 1 - March 31 tax year, your business tax return would be due June 15 instead of March 15.

  • April 18, 2022 - First quarter 2022 estimated tax payment due

  • June 15, 2022 - Second quarter 2022 estimated tax payment due

  • September 15, 2022 - Third quarter 2022 estimated tax payment due

  • January 17, 2023 - Fourth quarter 2022 estimated tax payment due