October
- 10th Employees Who Work for Tips – If you received $20 or more in tips during September, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return.. You can use Form 4070.
- 16th Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.
- 16th Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September.
- 16th Individuals – If you have an automatic 6-month extension to file your income tax return for 2022, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
- 17th Corporations – File a 2022 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 18, earlier.
- 31st Certain Small Employers – Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2023 but less than $2,500 for the third quarter.
- 31st Employers – Federal unemployment tax. Deposit the tax owed through September if more than $500.
- 31st Employers – Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2023. 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 November 13 to file the return.
November
- 13th Employees Who Work for Tips – If you received $20 or more in tips during October, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return.. You can use Form 4070.
- 13th Employers – Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
- 15th Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.
- 15th Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.
December
- 11th Employees Who Work for Tips – If you received $20 or more in tips during November, you must report them to your employer (employees are required to keep a daily record of tips). All tips must be reported on your individual income tax return.. You can use Form 4070.
- 15th Corporations – Deposit the fourth installment of estimated income tax for 2023.
- 15th Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.
- 15th Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November.