The second quarter of a calendar year is made up of April, May, and June.
April 10
Employees who work for tips; If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 18
Individuals; File a 2022 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 16. If you’re not paying your 2023 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2023 estimated tax. Use Form 1040-ES.
Household employers; If you paid cash wages of $2,400 or more in 2022 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to household employees. Also, report any income tax you withheld for your household employees.
Corporations; File a 2022 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes. Deposit the first installment of estimated income tax for 2023.
May 10
Employees who work for tips; If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 12
Employees who work for tips; If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 15
Individuals; If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 18, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 16. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline.
Individuals; Make a payment of your 2023 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2023.
Corporations; Deposit the second installment of estimated income tax for 2023.
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
