Businesses — Partnerships (including LLCs), C Corps (Form 1120), and S Corps (Form 1120S)
- January 16, 2023 — 4th Quarter 2022 estimated tax payment due
- January 23, 2023 — 2022 Tax season begins
- January 31, 2023 — Employers send W-2s forms to employees
- January 31, 2023 — Send certain 1099 forms
- March 15, 2023 — Taxes are due for some business types (partnerships, multi-member LLCs, and S-Corporations). Businesses organized as partnerships, including multi-member LLCs, and S-Corporations need to file Form 1065, or 1120S by March 15, 2023, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year. For example, if your business uses an April 1 — March 31 tax year, your business tax return would be due June 15 instead of March 15.
- April 18, 2023 — Taxes for C-Corporations are due. Businesses organized as C-Corporations need to file form 1120 by April 18, 2023, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year. For example, if your business uses an April 1 — March 31 tax year, your business tax return would be due June 15 instead of in April.
- September 15, 2023 — Deadline for extended partnership and S-corporation returns
- October 16, 2023 — Deadline for extended C-corporation returns
- January 15, 2024 — Fourth quarter 2023 estimated tax payment due
If you have a business that operates on a fiscal year basis, your return is typically due on or before the 15th day of the third or fourth month (depending on the type of business entity) after the close of your fiscal year. In instances where this due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
