Partnerships
File a 2022 calendar year return (Form 1065).

S corporations
File a 2022 calendar year income tax return (Form 1120-S) and pay any tax due.

S corporation election
File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2023.

Employees who work for tips
If you received $20 or more in tips during March, report them to your employer.

Individuals
File a 2022 Form 1040 or Form 1040-SR and pay any tax due.

Household employers
If you paid cash wages of $2,400 or more in 2022 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes.

Corporations
File a 2022 calendar year income tax return (Form 1120) and pay any tax due.

Employees who work for tips
If you received $20 or more in tips during April, report them to your employer.

Employees who work for tips
If you received $20 or more in tips during May, report them to your employer.

Individuals
If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due

Make a payment of your 2023 estimated tax if you’re not paying your income tax for the year through withholding.

Corporations
Deposit the second installment of estimated income tax for 2023.

Employees who work for tips
If you received $20 or more in tips during June, report them to your employer.