January 2022                           

                         January 3                                   

Self-Employed Individuals - Pay Half of Deferred 2020 Social Security Taxes

                         January 10                                

Tips for December 2021 Reported to Employer (Form 4070)

                           January 18                              

Estimated Tax Payment for 4th Quarter of 2021 (Form 1040-ES)

Farmers and Fishermen - Pay Estimated Tax for 2021 (Form 1040-ES)

                         January 24                                    

IRS Begins Accepting and Processing 2021 Tax Returns (Form 1040)

                           January 31                                 

File 2021 Tax Return (Form 1040) to Avoid Penalty if Last Installment of Estimated Tax Not Paid by January 18

                             April 2022                             

                               April 1                                 

First Required Minimum Distribution (RMD) by Individuals Who Turned 72 in 2021

                                April 11                              

Employees - who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

                              April 18                                

Individuals - File 2021 Tax Return (Form 1040) and Pay Tax Due (except for residents of Maine and Massachusetts)

Individuals - File Form 4868 to Request 6-Month Income Tax Return Filing Extension (payment of tax not extended)

Employers - File Schedule H (1040) and Pay Employment Taxes for Household Employees (file separately if Form 1040 is not filed)

Individuals - Estimated Tax Payment for 1st Quarter of 2022 (Form 1040-ES), including for residents of Maine and Massachusetts

Farmers and Fishermen - File 2021 Tax Return (Form 1040) to Avoid Penalty if Estimated Tax Not Paid by January 18

Contribute to Individual Retirement Account (IRA) for 2021

Individuals Who Turned 72 in 2021 - Withdraw Excess IRA Contributions in 2021 to Avoid Penalty if Filing of Form 1040 Was Not Extended

Individuals Who Turned 72 in 2021 - Contribute to Health Savings Account (HSA) for 2021

Self-Employed - Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 202 if Filing of Form 1040 Was Not Extended

Individuals - File 2018 Tax Return (Form 1040) to Request Unclaimed Tax Refund for the 2018 Tax Year

                                April 19                              

Individuals - File 2021 Tax Return (Form 1040) and Pay Tax Due for Residents of Maine and Massachusetts (most other federal income tax deadlines on April 18 are also extended to April 19)

                         February 2022                           

                          February 10                              

Employees - who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

                          February 15                              

Employees - File Form W-4 to Reclaim Exemption from Withholding for 2022

Individuals - Connecticut, Louisiana, Mississippi, New Jersey, New York and Pennsylvania Hurricane Ida Victims' Extended Deadline for Filing and Payment Obligations from January 1 to February 14

                           February 28                             

Individuals - Alabama Storm and Flooding Victims' Extended Deadline for Filing and Payment Obligations from January 1 to February 27

                              May 2022                              

                               May 10                                 

Employees - who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

                               May 16                                 

Individuals - Arkansas, Illinois, Kentucky and Tennessee Storm, Tornado and Flooding Victims' Extended Deadline for Filing and Payment Obligations from January 1 to May 15

Individuals - Colorado Wildfire Victims' Extended Deadline for Filing and Payment Obligations from January 1 to May 15

                         March 2022                               

                            March 10                                

Employees - who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

                            March 15                                

Individuals - Washington Flooding and Mudslide Victims' Extended Deadline for Filing and Payment Obligations from January 1 to March 14

                             June 2022                               

                            June 10                                    

Employees - who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

                            June 15                                    

Individuals - Estimated Tax Payment for 2nd Quarter of 2022 (Form 1040-ES)

Individuals - U.S. Taxpayers Living and Working Abroad File 2021 Tax Return (Form 1040)

Individuals - U.S. Taxpayers Living and Working Abroad File Form 4868 to Request 4-Month Income Tax Return Filing Extension (payment of tax not extended)

Individuals - Military Personnel on Duty Outside the U.S. File 2021 Tax Return (Form 1040)

Individuals - 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)

Individuals - Puerto Rico Storm, Flooding and Landslide Victims' Extended Deadline for Filing and Payment Obligations from February 4 to June 14

                              July 2022                              

                               July 11                                 

Employees - who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

                           August 2022                            

                             August 10                              

Employees - who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

                             August 31                              

Individuals - New Mexico Wildfire and Straight-Line Wind Victims' Extended Deadline for Filing and Payment Obligations from April 5 to August 30

                          September 2022                      

                           September 1                           

Individuals - Oklahoma Storm, Tornado, and Flooding Victims' Extended Deadline for Filing and Payment Obligations from May 2 to August 31

                           September 12                         

Employees - who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

                           September 15                         

Individuals - Estimated Tax Payment for 3rd Quarter of 2022 (Form 1040-ES)

                           October 2022                          

                            October 11                             

Employees - who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

                            October 17                             

Individuals - File Extended 2021 Tax Return (Form 1040) and Pay Tax Due

Self-Employed - Withdraw Excess IRA Contributions in 2021 to Avoid Penalty if Filing of Form 1040 Was Extended

Self-Employed - Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2021 if Filing of Form 1040 Was Extended

Individuals - Montana Storm and Flooding Victims' Extended Deadline for Filing and Payment Obligations from June 10 to October 16

                        November 2022                         

                         November 10                            

Employees - who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

                       December 2022                          

                         December 12                            

Employees - who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

                         December 31                            

Employees - Contribution to Employer-Sponsored Retirement Plan for 2022 (401(k), 403(b), 457 or federal thrift savings plans)

Individuals 73 or Older - Required Minimum Distribution (RMD)