Here are some of the key tax-related deadlines impacting businesses and other employers during the third quarter of 2022. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you.
- Report income tax withholding and FICA taxes for second quarter 2022 (Form 941), and pay any tax due. (See the exception below, under “August 10.”)
- File a 2021 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
- Report income tax withholding and FICA taxes for second quarter 2022 (Form 941), if you deposited on time and in full all of the associated taxes due.
- If a calendar-year C corporation, pay the third installment of 2022 estimated income taxes.
- If a calendar-year S corporation or partnership that filed an automatic six-month extension:
- File a 2021 income tax return (Form 1120S, Form 1065 or Form 1065-B) and pay any tax, interest and penalties due.
- Make contributions for 2021 to certain employer-sponsored retirement plans.
- If a C corporation with a June 30th year-end, file a 2022 tax return or request an extension of time to file. Payment of any tax due is required with either the return or extension.
- This is the only situation in which a C corporation has to file 2 ½ months after year end rather than 3 ½.
If you have questions about upcoming deadlines and filing requirements, leave a comment below, or feel free to contact me directly. I’m happy to help!