Reminders from IRS Publication 509

Payment of deferred employer share of social security tax from 2020. If the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022, and the remainder is due by January 3, 2023. Any payments or deposits made before January 3, 2022, were first applied against the payment that was due by January 3, 2022, and then applied against the payment that is due by January 3, 2023. See the instructions for your employment tax return for more information, including how to pay the deferred amount.

Form 1099-NEC. Form 1099-NEC, Nonemployee Compensation, is used to report nonemployee compensation.

Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, is a tax return for senior citizens. Form 1040-SR is available to you if you were born before January 2, 1958. The form generally mirrors Form 1040.

3rd Quarter

• September 15, 2023:
  • Deadline to file extended partnership and S-corporation returns for tax year 2022
  • Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
  • Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
  • Partnerships: File calendar year Form 8804 and Form 8805 if you timely requested a 6-month extension.
  • Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

4th Quarter

• October 16, 2023:
  • Individuals: File Form 1040 if you timely requested a 6-month extension.
  • Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
  • File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/22
  • File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/22
  • Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868

Online IRS Tax Calendar. The IRS Tax Calendar for Businesses and Self-Employed is available online at IRS.gov/TaxCalendar. This calendar is also available in Spanish.