Tuesday 01/03/2023Payment of deferred employer share of social security tax or railroad retirement tax equivalent from 2020. See the instructions for your employment tax return for more information, including how to pay the deferred amount.
Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.
File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/22
Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.