The US tax year runs from 1st January to 31st December each year. For anyone subject to US tax systems, there are a number of deadlines and dates that you need to be aware of throughout each tax period, wherever you are in the world. Below are the 2023 US tax deadlines for the 2022 tax year.

January 17, 2023

Deadline for Individuals to pay Quarter 4 of their 2022 Estimated Income Tax payment.

If you have income that does not have US tax withholding or cannot be offset using deductions or foreign tax credits, you may need to pay your estimated taxes by 17 January 2023, using Form 1040-ES.

March 6, 2023

Last day that the 65-day rule applies

The 65-day rule means that any distribution by an estate or trust, up until the 65th day of the tax year, can be treated as though it was paid on the last day of the previous tax year provided the election is timely made.

March 15, 2023

Deadline for S corporations (Form 1120-S) and Partnerships (Form 1065) to file their 2022 tax returns

These filings are always due on the 15th day of the 3rd month after the close of a corporation’s or partnership’s tax year. If you need to request a six-month extension, the relevant extension forms for your situation would need to be filed.

Deadline for Owners of Foreign Trusts to file Form 3520-A

You can request a six-month extension to submit Form 3520-A by filing Extension Form 7004.

April 18, 2023

Deadline for filing 2022 Individual Federal Income Tax Return

If you are living outside of the US on 18 April 2023, you will receive an automatic extension date and will not need to file your return until 15 June 2023.

If you need an extension beyond 18 April 2023 and you live in the US, you’ll need to file Extension Form 4868 which, if your filing is accepted, will allow you an additional six months to file your Individual Federal Income Tax Return.

For individuals that still owe tax for 2022, your final payment date is 18 April 2023, after which the amount owed will start to accrue interest. 

Deadline for Individuals to pay Quarter 1 of their 2023 Estimated Income Tax payment

By this date, individuals who have income that does not have US Federal tax or cannot be offset using deductions or foreign tax credits, need to pay their Estimated Taxes, via Form 1040-ES.

Deadline for filing 2022 FBAR form

You will receive an automatic extension to file the FBAR form and your new deadline will be 17 October 2023. After this date, you will not receive further extension to file an FBAR form.

Deadline for filing 2022 Corporation Income Tax return

In order to request a six-month extension on filing your 2022 Corporation Income Tax return, you must file Extension Form 7004.

Deadline to file 2022 US Trust form 1041

If you cannot submit a 2022 US Trust form 1041 by 18th April 2023, you can request a six-month extension by filing Extension Form 7004.

Deadline for filing most 2022 Individual States’ Income Tax forms. 

Although 18 April 2023 is the deadline date for most states, some have later deadlines. If you need an extension to submit your State Income Tax form, please refer to your relevant state’s extension forms. Some states will accept the Federal Extension form if there is not any State Tax due with the State Tax return.

June 15, 2023

Deadline for filing 2022 Individual Federal Income Tax return for individuals residing outside the US as of April 18 and non-resident aliens who do not have a W-2 issued and do not have an office or place of business in the US.

If you are unable to meet this Individual Federal Income Tax return deadline,  you can request a four month extension by filing Form 4868.

Deadline for Individuals to pay Quarter 2 of their 2023 Estimated Income Tax payment

By this date, individuals who have income that does not have US Federal tax or cannot be offset using deductions or foreign tax credits, need to pay their Estimated Taxes, via Form 1040-ES.

September 15, 2023

Final extended deadline for S corporations (Form 1120-S) and Partnerships (Form 1065) to file 2022 tax returns

If you previously requested an extension to file Form 1120-S and 1065, this is the final day that you’re able to file.

Final extended deadline for Owners of Foreign Trusts to file Form 3520-A

If you are associated with a foreign trust with at least one US owner, 15 September 2023 is the final date to submit your information from the previous tax period via Form 3520-A.

Deadline for Individuals to pay Quarter 3 of their 2023 Estimated Income Tax payment

By this date, individuals who have income that does not have US Federal tax or cannot be offset using deductions or foreign tax credits, need to pay their Estimated Taxes, via Form 1040-ES.

October 17, 2023

Final extended deadline for people living in the US filing 2022 Individual Federal Income tax return

For US residents who were granted an extension to submit their Individual Federal Income Tax return, 17 October 2023 is the final extended date to make this filing. 

Final extended deadline for filing 2022 FBAR form

This is the final date to submit your 2022 FBAR form. After this date, no further extensions can be made.

Final extended deadline for filing 2022 Corporation Income Tax return

If you were granted a six-month extension to file your 2022 Corporation Income Tax return, your final day to submit is 17 October 2023.

Final date to request a further two-month of extension for people living outside of the US submitting a Federal Income Tax return

For those individuals living outside of the US, you can request a two month extension to file your Federal Income Tax return, which will give you until 15 December 2023. To do this, you must write to the IRS and approval is not automatic.

December 15, 2023

Final extended deadline for people living outside of the US and non-residents filing a 2022 Individual Federal Income Tax return 

If you had a further extension granted by the IRS, this is your final deadline to submit your 2022 Federal Income Tax return.

December 30, 2023

This is your last day to make any tax planning moves, or changes for the year.

If you need assistance navigating your US tax obligations, we can help – wherever you are in the world. Contact us to find out more.