The 2020 and 2021 federal income tax calendars were really messed up by the COVID-19 pandemic. The IRS extended various tax filing due dates and payment deadlines during both years to give taxpayers more time to take care of their tax obligations. While the IRS is so far sticking with the “normal” tax due dates for 2022, it’s still possible that the Omicron (or some other) variant will eventually wreak havoc on the 2022 tax calendar, too.
Know the tax deadlines that apply to you, so you don’t get hit with IRS penalties or miss out on a valuable tax break.
But even if the 2022 schedule is scrambled once again, one thing will remain the same – you won’t want to miss a tax deadline. If you do, the IRS can hit you hard with penalties and interest. For instance, the standard penalty for failing to file your annual tax return on time is 5% of the amount due for each month your return is late. If you pay your taxes late, the monthly penalty is 0.5% of the unpaid amount, up to 25% of what you owe, plus interest on the unpaid taxes. Similar penalties apply for missing other deadlines. And there could also be other negative consequences for being late, like losing out on a valuable tax break.
It’s easy to avoid these headaches, though — just don’t miss the deadline! But we realize that it’s not always easy keeping track of all the various IRS due dates. So, for those of you who need a little help remembering when to file a return, submit a report or pay a tax, we pulled together a list of the most important 2022 federal income tax due dates for individuals. There’s at least one deadline in every month of the year, so play close attention…we don’t want you to get in trouble with the IRS.
| January 3 | Self-Employed Individuals Pay Half of Deferred 2020 Social Security Taxes |
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| January 10 | Tips for December 2021 Reported to Employer (Form 4070) |
| January 18 | Estimated Tax Payment for 4th Quarter of 2021 (Form 1040-ES) |
| January 18 | Farmers and Fishermen Pay Estimated Tax for 2021 (Form 1040-ES) |
| January 31 | File 2021 Tax Return (Form 1040) to Avoid Penalty if Last Installment of Estimated Tax Not Paid by January 18 |
| February 10 | Tips for January 2022 Reported to Employer (Form 4070) |
|---|---|
| February 15 | File Form W-4 to Reclaim Exemption from Withholding for 2022 |
The monthly tip reporting deadline is February 10. This time it’s for tips received in January.
In addition, if you were exempt from income tax withholding in 2021 and want to reclaim the exemption for 2022, you need to fill out a new W-4 form and give it to your employer. (Note that you must qualify to claim an exemption.)
| March 1 | Farmers and Fishermen File 2021 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 18 |
|---|---|
| March 10 | Tips for February 2022 Reported to Employer (Form 4070) |
To avoid a penalty, farmers and fishermen who didn’t pay all their 2021 estimated taxes by January 18 must file their 2021 tax return by March 1.
Employees must report February tips to their employer by March 10.
| April 1 | Farmers and Fishermen File 2021 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 18 |
|---|---|
| April 11 | Tips for February 2022 Reported to Employer (Form 4070) |
| April 18 | File 2021 Tax Return (Form 1040) and Pay Tax Due (except for residents of Maine and Massachusetts) |
| April 18 | File Form 4868 to Request 6-Month Income Tax Return Filing Extension (payment of tax not extended) |
| April 18 | File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed) |
| April 18 | Estimated Tax Payment for 1st Quarter of 2022 (Form 1040-ES) |
| April 18 | Contribute to Individual Retirement Account (IRA) for 2021 |
| April 18 | Withdraw Excess IRA Contributions in 2021 to Avoid Penalty if Filing of Form 1040 Was Not Extended |
| April 18 | Contribute to Health Savings Account (HSA) for 2021 |
| April 18 | Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2021 by Self-Employed if Filing of Form 1040 Was Not Extended |
| April 19 | File 2021 Tax Return (Form 1040) and Pay Tax Due for residents of Maine and Massachusetts |
April is the most important month on the tax calendar. For most people, April 18 is the last day file a 2021 tax return…unless you file an application for an automatic six-month extension with the IRS, which is also due on April 18. If you employ a nanny, maid, gardener or other household worker, you also have until April 18 to file Schedule H and pay their employment taxes. If you live in Maine or Massachusetts, those due dates fall on April 19, since April 18 is a holiday (Patriot’s Day) in those states.
Finally, workers must report March tips to their employer by April 11, and estimated taxes for the 1st quarter of 2022 are due April 18.
| May 10 | Tips for April 2022 Reported to Employer (Form 4070) |
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After a busy April, things slow down considerable for May. The only notable deadline is for employees to report tips received in April to their boss. That’s due by May 10.
| June 10 | Tips for May 2022 Reported to Employer (Form 4070) |
|---|---|
| June 15 | Estimated Tax Payment for 2nd Quarter of 2022 (Form 1040-ES) |
| June 15 | U.S. Taxpayers Living and Working Abroad File 2021 Tax Return (Form 1040) |
| June 15 | U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended) |
| June 15 | Military Personnel on Duty Outside the U.S. File 2021 Tax Return (Form 1040) |
| June 15 | Military Personnel on Duty Outside the U.S. File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended) |
Military personnel and other taxpayers who are serving or living outside the U.S. have until June 15 to file their 2021 tax return. If they want a four-month filing extension, they must submit an application by June 15.
Estimated tax payments for the 2nd quarter of 2022 are also due June 15, while the tip reporting deadline for workers who received tips in May is June 10.
| July 11 | Tips for June 2022 Reported to Employer (Form 4070) |
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For July, employees need to report any tips receive in June to their employer by July 11. Other than that, you can enjoy your time at the pool or beach without having to worry about tax deadlines!
| August 10 | Tips for July 2022 Reported to Employer (Form 4070) |
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The summer slowdown for tax deadlines continues in August. The only important due date for individuals is the monthly tip report. Workers who received tips in July must report them to their employer by August 10.
| September 12 | Tips for August 2022 Reported to Employer (Form 4070) |
|---|---|
| September 15 | Estimated Tax Payment for 3rd Quarter of 2022 (Form 1040-ES) |
There are two notable tax due dates in September. First, employees must report August tips to their employer by September 12. Second, estimated tax payments for the 3rd quarter of 2022 are due by September 15.
| October 11 | Tips for September 2022 Reported to Employer (Form 4070) |
|---|---|
| October 17 | File Extended 2021 Tax Return (Form 1040) and Pay Tax Due |
| October 17 | Withdraw Excess IRA Contributions in 2021 to Avoid Penalty if Filing of Form 1040 Was Extended |
| October 17 | Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2021 by Self-Employed if Filing of Form 1040 Was Extended |
If you were granted an extension to file your 2021 tax return, now’s the time to send that return to the IRS. The due date for extended returns is October 17. For those who received an extension, October 17 is also the last date for (1) self-employed people to contribute to a solo 401(k) or a simplified employee pension (SEP) plan for 2021, or (2) withdrawing excess IRA contributions made in 2021.
| November 10 | Tips for October 2022 Reported to Employer (Form 4070) |
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November is another slow month on the tax calendar. The only deadline is for employees reporting tips earned in October to their boss. That report is due November 10.
| December 12 | Tips for November 2022 Reported to Employer (Form 4070) |
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| December 31 | Contribution to Employer-Sponsored Retirement Plan for 2022 (401(k), 403(b), 457 or federal thrift savings plans) |
| December 31 | Required Minimum Distribution (RMD) by Individuals Who are 73 or Older at the End of 2022 |
December is the time to make any last-minute moves to lower your tax bill for the year. But there are also some other important due dates that you need to be aware of to stay out of hot water with the IRS. There’s the monthly tip reporting deadline, which is December 12 for reporting November tips to your employer. Plus, 2022 contributions to employer-sponsored retirement plans (e.g., 401(k), 403(b), 457 or federal thrift savings plans) must be in by December 31. That’s also the deadline for taking an RMD for 2022 if you’re 73 or older at the end of the year.
