Tax Due Dates

Individual Filers - Second quarter 2023 estimated tax payment due

Despite the IRS referring to these payments as quarterly estimated taxes, the due dates don’t necessarily fall within “quarters” nor do they each represent three months of tax payments. They represent an equal quarterly share of your estimated income tax liability paid at uneven intervals. The first payment occurs 3 and a half months into the year. The second payment is five and a half months; the third payment is eight and a half months, and the fourth payment is due 12 and a half months after the year starts.

Individual Filers - Third quarter 2023 estimated tax payment due

Third quarter 2023 estimated tax payment due

Business - Deadline for extended partnership and S-corporation returns

Individual Filers - Deadline to file your extended 2022 tax return

If you chose to file an extension request on your tax return, this is the due date for filing your tax return.

Business - Deadline for extended C-corporation returns

Individual Filers - Required minimum distributions must be taken for individuals age 73 or older by the end of 2023

After taking your first RMD (for 2022) by April 1, 2023 if you turned 72 in 2022, you also need to take your 2023 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2023.

Individual Filers - Fourth quarter 2023 estimated tax payment due

This represents the final quarterly estimated tax payment due for 2023. If you choose the option to pay 100% of your previous year’s tax liability, any unpaid taxes will be due when you file your 2023 individual tax return by the April 2024 deadline.

Business - Fourth quarter 2023 estimated tax payment due