SHEGER REAL ESTATE

Upcoming Tax Deadlines

August

DAY
10Employees Who Work for Tips – If you received $20 or more in tips during July, 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.
10Employers – Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. This page is protected under U.S. copyright law, 2019 GetNetSet LLC, as a derivative work, compilation and/or original work. All rights reserved. Do not remove this notice. Unlicensed use is strictly prohibited.
15Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.
15Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July.

September

DAY
11Employees Who Work for Tips – If you received $20 or more in tips during August, 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.
15Corporations – Deposit the third installment of estimated income tax for 2023.
15Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.
15Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
15Individuals – 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 third installment date for estimated tax in 2023.You may be able to avoid having to pay estimated taxes by increasing your tax withholding. Penalties may be assessed if you do not pay enough tax through withholding and estimated tax payments or if your payments are late.You may be able to avoid the “Underpayment of Estimated Tax by Individuals Penalty” by paying at least 90% of the tax shown on the return for the tax year, or by paying 100% of the tax shown for the prior year, whichever is less.
15Partnerships – File a 2022 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).
15S Corporations – File a 2022 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 15, earlier. Provide each share-holder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).

October

DAY
10Employees 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.
16Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.
16Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September.
16Individuals – 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.
17Corporations – 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.
31Certain 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.
31Employers – Federal unemployment tax. Deposit the tax owed through September if more than $500.
31Employers – 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.