Note that the deadlines may vary depending on the type of taxpayer and other factors, so it’s important to check with the relevant tax authorities or a tax professional for specific guidance. Please see here for IRS resources.
Monday, May 1, 2023:
- Deposit FUTA tax owed through March if more than $500.
- File Form 720 for the first quarter.
- File Form 2290 and pay the tax on vehicles first used in March.
- Employers: File Form 941 for the first quarter.
- File Form 730 and pay the tax on wagers accepted during March.
Wednesday, May 3, 2023:
- Deposit payroll tax for payments on April 26-28 if the semiweekly deposit rule applies.
Friday, May 5, 2023:
- Deposit payroll tax for payments on April 29-May 2 if the semiweekly deposit rule applies.
Wednesday, May 10, 2023:
- Deposit payroll tax for payments on May 3-5 if the semiweekly deposit rule applies.
- File Form 941 for the first quarter if you timely deposited all required payments.
- Employers: Employees are required to report to you tips of $20 or more earned during April.
Friday, May 12, 2023:
- Deposit payroll tax for payments on May 6-9 if the semiweekly deposit rule applies.
Monday, May 15, 2023:
- Deposit payroll tax for April if the monthly deposit rule applies.
- 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
- File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
- File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2023
Wednesday, May 17, 2023:
- Deposit payroll tax for payments on May 10-12 if the semiweekly deposit rule applies.
Friday, May 19, 2023:
- Deposit payroll tax for payments on May 13-16 if the semiweekly deposit rule applies.
Wednesday, May 24, 2023:
- Deposit payroll tax for payments on May 17-19 if the semiweekly deposit rule applies.
Friday, May 26, 2023:
- Deposit payroll tax for payments on May 20-23 if the semiweekly deposit rule applies.
Wednesday, May 31, 2023:
- File Form 2290 and pay the tax for vehicles first used during April.
- File Form 730 and pay the tax on wagers accepted during April.