| October 2023 |
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| October 10 |
| Employees – who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070. |
| October 16 |
| Individuals – If you have an automatic 6-month extension to file your income tax return for 2022, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. |
| Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September. |
| Corporations – File a 2022 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. |
| October 20 |
| Employers – Withheld state income tax. File state specific form for September or third quarter of 2023. Deposit any undeposited tax. |
| October 25 |
| Employers – State unemployment tax. File state specific form for third quarter of 2023. Deposit any undeposited tax. |
| October 31 |
| Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2023. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) |
| Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2023 but less than $2,500 for the third quarter. |
| Employers – Federal Unemployment Tax. Deposit the tax owed through September if more than $500. |
| November 2023 |
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| During November |
| Employers – Income tax withholding. Encourage employees to fill out a new Form W-4 for 2024 if they experienced any personal or financial changes. The 2024 revision of Form W-4 will be available on the IRS website by mid-December. |
| November 13 |
| Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070. |
| November 15 |
| Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October. |
| November 20 |
| Employers – Withheld state income tax. File state specific form for October. Deposit any undeposited tax. |
| December 2023 |
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| December 11 |
| Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. |
| December 15 |
| Corporations – Deposit the fourth installment of estimated income tax for 2023. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
| Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November. |
| Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November. |
| December 20 |
| Employers – Withheld state income tax. File state specific form for November. Deposit any undeposited tax. |
