Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth quarter of 2022. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.
Note: Certain tax-filing and tax-payment deadlines may be postponed for taxpayers who reside in or have businesses in federally declared disaster areas.
Monday, October 3
The last day you can initially set up a SIMPLE IRA plan, provided you (or any predecessor employer) didn’t previously maintain a SIMPLE IRA plan for the remainder of 2022. If you’re a new employer that comes into existence after October 1 of the year, you can establish a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. A SEP-IRA, however, may be established and funded for 2021 up to the due date of the employer's tax return, plus valid extensions.
Monday, October 17
If a calendar-year C corporation filed an automatic six-month extension:
- File a 2021 income tax return (Form 1120) and pay any tax, interest, and penalties due.
- Make contributions for 2021 to certain employer-sponsored retirement plans.
Monday, October 31
Report income tax withholding and FICA taxes for the third quarter of 2022 (Form 941) and pay any tax due. (See exception below under “November 10.”)
Thursday, November 10
Report income tax withholding and FICA taxes for the third quarter of 2022 (Form 941), if you deposited on time (and in full) all of the associated taxes due.
Thursday, December 15
If a calendar-year C corporation, pay the fourth installment of 2022 estimated income taxes.
Do you need help staying on top of all Q3 business and employer tax deadlines? For help managing your Q3 tax deadlines, call Fiducial at 1-866-FIDUCIAL or make an appointment at one of our office locations. Ready to book an appointment now? Click here. Know someone who might need our services? We love referrals!
For more small business tax deadlines, visit our 2022 Small Business Tax Calendar.