2023 tax return deadlines for small businessJan. 31, 2023: Deadline for any employees or independent contractors you hired last year to receive their W-2, 1099-NEC, or 1099-MISC tax forms. March 15, 2023:
- Deadline to file business tax returns for partnerships, S corporations, or LLCs that are taxed as partnerships (note that this is the deadline for calendar year filers). While most taxpayers fall under this category, there are special exceptions for fiscal-year taxpayers. If your tax year doesn’t start on Jan. 1, you will instead follow the IRS fiscal year due date.
- Deadline to file Form 2553 to switch your business election to an S corporation (S corp) for the tax year 2023. If you miss this deadline, your business will not be treated as an S corp until the calendar year 2024.
- Deadline for C corporations, sole proprietorships (Schedule C), single-member LLCs or LLCs taxed as corporations, and individuals to file their tax returns
- Last day for you to make 2022 contributions to traditional and Roth IRAs
2023 quarterly estimated tax payment deadlinesIf you are self-employed or receive any form of income that requires you to pay estimated taxes, here are the estimated tax due dates for 2022:
- April 15, 2023 – Deadline for 2022 Q1 estimated tax payments
- June 15, 2023 – Deadline for 2022 Q2 estimated tax payments
- Sept. 15, 2023 – Deadline for 2022 Q3 estimated tax payments
- Jan. 15, 2024 – Deadline for 2022 Q4 estimated tax payments