April 2023
April 10 – Employees
If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 18 Individuals
All income tax returns and payments for 2022 (Form 1040 or Form 1040-SR) are tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return 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.
Estimated payments for the 1st Quarter of 2023 are due.
Corporations
C Corporations need tofile 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.
Households
If you paid cash wages of $2,400 or more in 2022 to a household employee, file Schedule H (Form 1040 or Form 1040-SR) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or Form 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to household employees.
Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March 2023.