Important Business IRS Tax Filing Deadlines in 2023

What are the business IRS tax filing deadlines for 2023? Here is a simple guide to help you set up your calendar to ensure you don’t miss an important filing or payment deadline that may result in unnecessary interest charges and penalties.

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Since many smaller online merchants and marketplace sellers are sole proprietorships, this list includes important individual filing IRS tax filing deadlines.

While this guide highlights some of the most common and important IRS tax filing deadlines for businesses, state filing deadlines may differ (if applicable – check your state’s revenue department for more information).

Also, some IRS tax filing deadlines may differ depending on the business structure, with a common reason being an organization follows a fiscal tax year versus a calendar tax year. However, other circumstances may apply — check with your tax professional.

Quick Primer: Estimated Quarterly Tax payments apply to:

• Sole Proprietorships (Individuals), Partners and S Corporation shareholders expecting to owe $1,000 or more when they file their tax return.
• Corporations expecting to owe $500 or more when they file their tax return.

Learn more about Estimated Quarterly Tax payments on the IRS website here.

IRS Tax Filing Deadlines for Individuals

• January 17, 2023: Deadline to make Q4 2022 estimated tax payments.
• January 31, 2023: Deadline to furnish employees and independent contractors their applicable W-2 (employees), 1099-NEC (contractors), or 1099-MISC (contractors) forms.
• April 18, 2023: Deadline to make Q1 2023 estimated tax payments.
• April 18, 2023: Deadline for sole proprietors (1040 Schedule C filers) and individuals to file their 2022 tax return.
• April 18, 2023: Deadline for sole proprietors (1040 Schedule C filers) and individuals to file IRS Form 4868 requesting an automatic six-month filing extension (exceptions and limitations apply, please see instructions on IRS Form 4868).
• April 18, 2023: Deadline to make Q1 2023 estimated tax payments.
• June 15, 2023: Deadline to make Q2 2023 estimated tax payments.*
• September 15, 2023: Deadline to make Q3 2023 estimated tax payments.*
• October 16, 2023: Deadline to file extended sole proprietorship/individual 2022 tax return.

* The IRS calls these quarterly estimated tax payments, but they don’t space them according to exact quarters. That is why these deadlines are actually before the quarter ends.

IRS Tax Filing Deadlines for LLCs, Partnerships, C-Corporations, and S-Corporations

• January 17, 2023: Deadline to make Q4 2022 estimated tax payments.
• January 31, 2023: Deadline to furnish employees and independent contractors their applicable W-2 (employees), 1099-NEC (contractors), or 1099-MISC (contractors) forms.
• March 15, 2023 – Deadline for Partnership, Multi-Member LLC, and S-Corporation tax return.
• March 15, 2023: Deadline for Partnership, Multi-Member LLC, and S-Corporation to file IRS Form 7004 requesting an automatic six-month filing extension (exceptions and limitations apply, please see instructions on IRS Form 7004).
• April 18, 2023: Deadline to make Q1 2023 estimated tax payments.
• April 18, 2023: Deadline for Single Member LLC and C-Corporation tax return.
• April 18, 2023: Deadline for Single Member LLC and C-Corporation to file IRS Form 7004 requesting an automatic six-month filing extension (exceptions and limitations apply, please see instructions on IRS Form 7004).
• June 15, 2023: Deadline to make Q2 2023 estimated tax payments.*
• September 15, 2023: Deadline to make Q3 2023 estimated tax payments.*
• September 15, 2023: Deadline to file extended Partnership, Multi-Member LLC, and S-Corporation tax return.
• October 16, 2023: Deadline to file extended Single Member LLC and C-Corporation tax return.

* The IRS calls these quarterly estimated tax payments, but they don’t space them according to exact quarters. That is why these deadlines are actually before the quarter ends.

Tax Preparation Tips for New Business Owners

If you just started a business or side hustle in 2022, it would be best to seek a tax professional to prepare your tax returns as early as possible after you received all tax forms (W2, 1099s, etc.) you need to file your annual tax returns.

The later you wait, the busier they are, and it will take longer to get your tax returns done and may require you to file an extension first.

Also, most states have a state income tax requirement, and even some states with no personal income tax may have business tax reporting requirements.

This IRS tax filing deadlines guide doesn’t get into state tax payment and filing requirements because they vary significantly from state to state.

Online tax services (TurboTax, TaxAct, TaxSlayer, H&R Block, etc.) can be a great way to prepare your own taxes, and most will allow you to do them for free before paying for the service. This is a fantastic way to find out where you stand without spending a dime.

And should you get lost/confused using one of these services or end up with a big tax liability, you should consider hiring a tax professional.

They can often help you find additional legitimate business deductions you didn’t know you can take or forgot about, potentially saving you more money than their fee.

A quick reminder, the IRS adjusted the reporting requirement for 1099-K forms in late December. See our post on how this may affect your business.

Disclaimer: The IRS tax filing deadlines guide here is not tax advice. It was researched from numerous reliable sources to summarize into one simple guide that should apply to most taxpayers.