Tax Calendar: Key Deadlines for Businesses and Other Employers in Q3 2023

Here are some key tax-related deadlines affecting businesses and other employers during the third quarter of 2023. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. If you have questions about filing requirements, contact us.

July 31

• Report income tax withholding and FICA taxes for the second quarter of 2023 (Form 941) and pay any tax due. (See the exception below, under “August 10.”)
• File a 2022 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

August 10

• Report income tax withholding and FICA taxes for the second quarter of 2023 (Form 941), if you deposited on time and in full all of the associated taxes due.

September 15

• If a calendar-year C corporation, pay the third installment of 2023 estimated income taxes.
• If a calendar-year S corporation or partnership that filed an automatic six-month extension:
  • File a 2022 income tax return (Form 1120-S, Form 1065 or Form 1065-B) and pay any tax, interest, and penalties due.
  • Make contributions for 2022 to certain employer-sponsored retirement plans.

Questions

Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements for your specific situation.

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