This tax calendar principally covers the following federal taxes:
• Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
• Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
• Federal unemployment (FUTA) tax you must pay as an employer.
The first quarter of a calendar year is made up of January, February, and March.
During January
All employers; Give your employees their copies of Form W-2, Wage and Tax Statement, for 2022 by January 31, 2023. If the employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
January 3
Payment of deferred employer share of social security tax from 2020; If the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022. The remaining 50% of the deferred amount of the employer share of social security tax is due by January 3, 2023. Any payments or deposits made before January 3, 2022, were first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023.
January 17
Social security, Medicare, and withheld income tax; If the monthly deposit rule applies, deposit the tax for payments made in December 2022.
Nonpayroll withholding; If the monthly deposit rule applies, deposit the tax for payments made in December 2022.
January 31
All employers; Give your employees their copies of Form W-2 for 2022. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2022.
Payers of nonemployee compensation; File Form 1099-NEC for nonemployee compensation paid in 2022.
Payers of gambling winnings; If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
Nonpayroll taxes; File Form 945 to report income tax withheld for 2022 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Social security, Medicare, and withheld income tax; File Form 941 for the fourth quarter of 2022. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.
Certain small employers; File Form 944 to report social security and Medicare taxes and withheld income tax for 2022. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2022 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Farm employers; File Form 943 to report social security and Medicare taxes and withheld income tax for 2022. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Federal unemployment (FUTA) tax; File Form 940 for 2022. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
February 10
Nonpayroll taxes; File Form 945 to report income tax withheld for 2022 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Social security, Medicare, and withheld income tax; File Form 941 for the fourth quarter of 2022. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Certain small employers; File Form 944 to report social security and Medicare taxes and withheld income tax for 2022. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Farm employers; File Form 943 to report social security and Medicare taxes and withheld income tax for 2022. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Federal unemployment (FUTA) tax; File Form 940 for 2022. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 15
Social security, Medicare, and withheld income tax; If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding; If the monthly deposit rule applies, deposit the tax for payments made in January.
February 16
All employers; Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2022, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.
February 28
Payers of gambling winnings; File Form 1096 along with Copy A of all the Forms W-2G you issued for 2022. If you file Forms 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 remains January 31.
Health coverage reporting to IRS; If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B 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.
Large food and beverage establishment employers; 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 paper 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.
March 2
Health coverage reporting to employees; If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals.
March 15
Social security, Medicare, and withheld income tax; If the monthly deposit rule applies, deposit the tax for payments made in February.
Nonpayroll withholding; If the monthly deposit rule applies, deposit the tax for payments made in February.
March 31
Electronic filing of Forms W-2G; File copies of all the Forms W-2G you issued for 2022. This due date applies only if you electronically file. The due date for giving the recipient these forms remains January 31.
Electronic filing of Forms 8027; File Forms 8027 for 2022. This due date applies only if you electronically file.
Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B; If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS.
U.S. Department of the Treasury. Internal Revenue Service. (2022). Publication 509: Tax calendars for use in 2023 (Cat. No. 15013X). Retrieved from http://www.irs.gov/pub/irs-pdf/p509.pdf