Important Tax Filing Deadlines
January Dates
- January 16, 2024: Fourth quarter 2023 estimated tax payment due
- January 23, 2024: IRS begins accepting and processing 2023 tax returns
- January 31, 2024: Deadline for employers to mail W-2 forms to employees
- February 1, 2024: Financial institutions must provide 1099 forms to recipients
Primary Filing Deadlines
- March 15, 2024: S-corporation and partnership returns due (Form 1120-S and Form 1065)
- April 15, 2024: Individual tax returns (Form 1040) and C-corporation tax returns due
- April 15, 2024: First quarter 2024 estimated tax payment due
- June 15, 2024: Second quarter estimated tax payment due
- September 15, 2024: Third quarter estimated tax payment due
- October 15, 2024: Extended tax return deadline
Extension Options
If you need more time to file, you can request an automatic six-month extension using Form 4868. However, remember:
- An extension of time to file is not an extension of time to pay
- Any taxes owed must still be paid by April 15 to avoid penalties and interest
Special Circumstances
Disaster Areas
Taxpayers in federally declared disaster areas may have extended deadlines. Check the IRS disaster relief page for updates.
Military Personnel
Active duty military personnel serving in a combat zone typically have 180 days after leaving the combat zone to file returns and pay taxes.
State Tax Deadlines
While most states align with federal deadlines, some have different due dates:
| Common State Variations | Deadline |
|---|---|
| Virginia | May 1, 2024 |
| Delaware | April 30, 2024 |
| Louisiana | May 15, 2024 |
Tips for a Smooth Tax Season
- Organize your documents early
- Create a tax preparation checklist
- Consider e-filing for faster processing and quicker refunds
- Use tax preparation software for step-by-step guidance
- Schedule appointments with tax professionals well in advance
- Set calendar reminders for important dates
Penalties for Late Filing
Missing the deadline without filing an extension can result in significant penalties:
- Failure-to-file penalty: 5% of unpaid taxes per month
- Failure-to-pay penalty: 0.5% of unpaid taxes per month
- Interest charges on unpaid taxes
Resources
- IRS Tax Calendar for Businesses and Self-Employed
- IRS Estimated Taxes
- Filing and Payment Deadlines
- IRS Website
By keeping these key dates in mind and preparing in advance, you can navigate the 2023 tax season with confidence. Remember to visit the IRS website regularly for the most up-to-date information and any changes to deadlines or requirements.