Below are the 2022 US tax deadlines for the 2021 tax year.
January 18, 2022
Deadline for Individuals to pay Quarter 4 of their 2021 Estimated Income Tax payment. If you have income that does not have US Federal tax withholding or the income cannot be offset using deductions or foreign tax credits, pay your estimated taxes by this date using Form 1040-ES.
March 6, 2022
Last day of the 65-day rule. This is the last day that an election can be made to treat any distribution by an estate or trust as having been made the preceding tax year.
March 15, 2022
Deadline for S corporations (Form 1120-S) and Partnerships (Form 1065) to file their 2021 tax returns. Relevant extension forms would need to be filed to request a further six-month extension to submit these tax forms.
Deadline for Owners of Foreign Trusts to file Form 3520-A. Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
April 18, 2022
Deadline for filing 2021 Individual Federal Income Tax Return. If you reside outside the US on April 18, 2022, you get an automatic extension until June 15, 2022. However, if you owe any tax for 2021, it is due on April 18 and interest will accrue from this date. If you reside in the US, Extension Form 4868 would need to be filed to request a further six-month extension to submit this tax form.
Deadline for Individuals to pay Quarter 1 of their 2022 Estimated Income Tax payment. If you have income that does not have US Federal tax or the income cannot be offset using deductions or foreign tax credits, pay your Estimated Taxes by this date using Form 1040-ES.
Deadline for filing 2021 FBAR form. An automatic extension is provided to file the FBAR until Oct 17. There is no further extension for FBAR filing.
Deadline for filing 2021 Corporation Income Tax return. Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
Deadline to file 2021 US Trust form 1041 Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
Deadline for filing most 2021 Individual States’ Income Tax forms. Some states have later deadlines. Relevant State extension forms would need to be filed to request a further extension to submit the State income tax form. However, some states do accept the Federal Extension form if no State tax is due with the State tax return.
June 15, 2022
Deadline for filing 2021 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.
Extension Form 4868 would need to be filed to request a further four-month extension to submit the income tax return.
Deadline for Individuals to pay Quarter 2 of their 2022 Estimated Income Tax payment.
September 15, 2022
Final extended deadline for S corporations (Form 1120-S) and Partnerships (Form 1065) to file 2021 tax returns.
Final extended deadline for Owners of Foreign Trusts to file Form 3520-A
Deadline for Individuals to pay Quarter 3 of their 2022 Estimated Income Tax payment.
October 17, 2022
Final extended deadline for people living in the US filing 2021 Individual Federal Income tax return.
Final extended deadline for filing 2021 FBAR form.
Final extended deadline for filing 2021 Corporation Income Tax return.
Final date to request a further two-month of extension for people living outside of the US until December 15, 2022, by writing to the IRS. Approval is not automatic.
December 15, 2022
Final extended deadline for people living outside of the US and non-residents filing 2021 Individual Federal Income Tax return who have requested and been approved for an additional extension from the IRS.
December 30, 2022
Last day to make any tax planning moves/changes for the year.
By: Joni Trulock For: US Tax Fs
Original link: https://www.ustaxfs.com/2022-us-tax-deadlines-2021-tax-year/