PDF document

- 1 -

                Userid: CPM                 Schema: tipx         Leadpct: 100% Pt. size: 8   Draft                Ok to Print
AH XSL/XML      Fileid: … tions/p509/2023/a/xml/cycle06/source                             (Init. & Date) _______

Page 1 of 14                                                                               14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            Publication 509
            Cat. No. 15013X                                                    Contents
                                                                               Introduction . . . . . . . . . . . . . . . . . . 2
Department 
of the      Tax Calendars                                                      Background Information for Using 
Treasury                                                                       the Tax Calendars         . . . . . . . . . . . 2
Internal 
Revenue                                                                        General Tax Calendar . . . . . . . . . . . . 3
Service                                                                        First Quarter    . . . . . . . . . . . . . . . 3
            For use in 2023                                                    Second Quarter        . . . . . . . . . . . . . 4
                                                                               Third Quarter . . . . . . . . . . . . . . . 4
                                                                               Fourth Quarter        . . . . . . . . . . . . . . 5
                                                                               Employer's Tax Calendar . . . . . . . . . . 5
                                                                               First Quarter    . . . . . . . . . . . . . . . 6
                                                                               Second Quarter        . . . . . . . . . . . . . 7
                                                                               Third Quarter . . . . . . . . . . . . . . . 7
                                                                               Fourth Quarter        . . . . . . . . . . . . . . 8
                                                                               Excise Tax Calendar . . . . . . . . . . . . . 8
                                                                               First Quarter    . . . . . . . . . . . . . . . 8
                                                                               Second Quarter        . . . . . . . . . . . . . 9
                                                                               Third Quarter . . . . . . . . . . . . . .       10
                                                                               Fourth Quarter        . . . . . . . . . . . . . 10
                                                                               How To Get Tax Help     . . . . . . . . . . .   11

                                                                               Future Developments
                                                                               For  the  latest  information  about  developments 
                                                                               related to Pub. 509, such as legislation enacted 
                                                                               after it was published, go to IRS.gov/Pub509.

                                                                               Reminders
                                                                               Payment of deferred employer share of so-
                                                                               cial  security  tax  from  2020.  If  the  employer 
                                                                               deferred  paying  the  employer  share  of  social 
                                                                               security tax or the railroad retirement tax equiv-
                                                                               alent  in  2020,  50%  of  the  deferred  amount  of 
                                                                               the  employer  share  of  social  security  tax  was 
                                                                               due by January 3, 2022, and the remainder is 
                                                                               due by January 3, 2023. Any payments or de-
                                                                               posits made before January 3, 2022, were first 
                                                                               applied  against  the  payment  that  was  due  by 
                                                                               January 3, 2022, and then applied against the 
                                                                               payment  that  is  due  by  January  3,  2023.  See 
                                                                               the instructions for your employment tax return 
                                                                               for more information, including how to pay the 
                                                                               deferred amount.
                                                                               Form  1099-NEC.       Form  1099-NEC,  Nonem-
                                                                               ployee Compensation, is used to report nonem-
                                                                               ployee compensation.
                                                                               Form 1040-SR.   Form 1040-SR, U.S. Tax Re-
                                                                               turn  for  Seniors,  is  a  tax  return  for  senior  citi-
                                                                               zens.  Form  1040-SR  is  available  to  you  if  you 
                                                                               were  born  before  January  2,  1958.  The  form 
                                                                               generally mirrors Form 1040.
                                                                               Online  IRS  Tax  Calendar.   The  IRS  Tax  Cal-
                                                                               endar  for  Businesses  and  Self-Employed  is 
                                                                               available  online  at IRS.gov/TaxCalendar.  This 
                                                                               calendar is also available in Spanish.
                                                                               Photographs of missing children.          The IRS is 
              Get forms and other information faster and easier at:            a  proud  partner  with  the National  Center  for 
              • IRS.gov (English)         • IRS.gov/Korean (한국어)               Missing & Exploited Children® (NCMEC). Pho-
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)          tographs  of  missing  children  selected  by  the 
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt)    Center may appear in this publication on pages 
                                                                               that  would  otherwise  be  blank.  You  can  help 

Dec 12, 2022

- 2 -

Page 2 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

bring these children home by looking at the use the Employer's Tax Calendar, later. If you Ordering tax forms, instructions, and
photographs and calling 1-800-THE-LOST must pay excise taxes, use the Excise Tax Cal- publications. Go to IRS.gov/OrderForms to
(1-800-843-5678) if you recognize a child. endar, later. Depending on your situation, you order current forms, instructions, and publica-
may need to use more than one calendar. tions; call 800-829-3676 to order prior-year
forms and instructions. The IRS will process
Introduction What other publications and tax forms will I your order for forms and publications as soon
A tax calendar is a 12-month calendar divided need? Table 1 lists other publications you may as possible. Don’t resubmit requests you’ve al-
into quarters. The calendar gives specific due need. Each calendar lists the forms you may ready sent us. You can get forms and publica-
dates for: need. tions faster online.
• Filing tax forms, See How To Get Tax Help at the end of this
• Paying taxes, and publication for information about getting publi-
• Taking other actions required by federal cations and forms.
tax law. Background Information
What isn't included in these calendars?
What does this publication contain? This The calendars don't cover the employment or for Using the Tax
publication contains the following. excise tax deposit rules. You can find the de- Calendars
posit rules for employment taxes in Pub. 15.
1. A section on how to use the tax calendars. The deposit rules for excise taxes are in Pub. The following brief explanations may be helpful
2. Three tax calendars: 510 and in the Instructions for Form 720. In ad- to you in using the tax calendars.
dition, the calendars don't cover filing forms and
a. General Tax Calendar, other requirements for: IRS e-services make taxes easier. Busi-
b. Employer's Tax Calendar, and • Estate taxes, nesses can enjoy the benefits of filing and pay-
• Gift taxes, ing their federal taxes electronically. Whether
c. Excise Tax Calendar. • Trusts, you rely on a tax professional or handle your
3. A table showing the semiweekly deposit • Exempt organizations, own taxes, the IRS offers you convenient pro-
due dates for payroll taxes for 2023. • Certain types of corporations, grams to make taxes easier.
• Foreign partnerships, or • You can e-file your Form 1040 or Form
Most of the due dates discussed in this pub- • Nonresident aliens. 1040-SR; certain business tax returns
lication are also included in the online IRS Tax such as Forms 1120, 1120-S, and 1065;
Calendar for Businesses and Self-Employed, Comments and suggestions. We welcome certain employment tax returns such as
available at IRS.gov/TaxCalendar. The online your comments about this publication and sug- Forms 940 and 941; certain excise tax re-
IRS Tax Calendar is also available in Spanish. gestions for future editions. turns such as Forms 720, 2290, and 8849;
You can send us comments through and Form 1099 and other information re-
Who should use this publication? Primarily, IRS.gov/FormComments. Or, you can write to turns. Go to IRS.gov/Efile for more infor-
employers need to use this publication. How- the Internal Revenue Service, Tax Forms and mation.
ever, the General Tax Calendar, later, has im- Publications, 1111 Constitution Ave. NW, • You can pay taxes online or by phone us-
portant due dates for all businesses and individ- IR-6526, Washington, DC 20224. ing the Electronic Federal Tax Payment
uals. Anyone who must pay excise taxes may Although we can’t respond individually to System (EFTPS). For detailed information
need the Excise Tax Calendar, later. each comment received, we do appreciate your about using this free service, see Elec-
feedback and will consider your comments and tronic deposit requirement, later.
What are the advantages of using a tax cal- suggestions as we revise our tax forms, instruc-
endar? The following are advantages of using tions, and publications. Don’t send tax ques- Use these electronic options to make filing
a tax calendar. tions, tax returns, or payments to the above ad- and paying taxes easier. For more information
• You don't have to figure the due dates dress. on electronic payments, go to IRS.gov/
yourself. Payments.
• You can file or pay timely and avoid penal- Getting answers to your tax questions.
ties. If you have a tax question not answered by this Tax deposits. Some taxes can be paid with
• You don't have to adjust the due dates for publication or the How To Get Tax Help section the return on which they are reported. However,
Saturdays, Sundays, and legal holidays. at the end of this publication, go to the IRS In- in many cases, you have to deposit the tax be-
• You don't have to adjust the due dates for teractive Tax Assistant page at IRS.gov/ fore the due date for filing the return. Tax de-
special banking rules if you use the Em- Help/ITA where you can find topics by using the posits are figured for periods of time that are
ployer's Tax Calendar or Excise Tax Cal- search feature or viewing the categories listed. shorter than the time period covered by the re-
endar, later. turn. See Pub. 15 for the employment tax de-
Getting tax forms, instructions, and pub posit rules. For the excise tax deposit rules, see
Which calendar(s) should I use? To decide lications. Go to IRS.gov/Forms to download Pub. 510 or the Instructions for Form 720.
which calendar(s) to use, first look at the Gen- current and prior-year forms, instructions, and
eral Tax Calendar, later, and highlight the dates publications. Electronic deposit requirement. You
that apply to you. If you’re an employer, also must use electronic funds transfer (EFT) to
make all federal tax deposits. Generally, an
Table 1. Useful Publications EFT is made using EFTPS. If you don't want to
use EFTPS, you can arrange for your tax pro-
IF you’re... THEN you may need... fessional, financial institution, payroll service, or
other trusted third party to make electronic de-
an employer • Pub. 15, Employer's Tax Guide. posits on your behalf. EFTPS is a free service
• Pub. 15-A, Employer's Supplemental Tax Guide. provided by the Department of the Treasury.
• Pub. 15-B, Employer's Tax Guide to Fringe Benefits. Services provided by your tax professional, fi-
• Pub. 15-T, Federal Income Tax Withholding Methods. nancial institution, payroll service, or other third
• Pub. 926, Household Employer's Tax Guide. party may have a fee.
a farmer • Pub. 51, Agricultural Employer's Tax Guide. To get more information or to enroll in
EFTPS, go to EFTPS.gov or call 800-555-4477.
• Pub. 225, Farmer's Tax Guide. To contact EFTPS using Telecommunications
an individual • Pub. 505, Tax Withholding and Estimated Tax. Relay Services (TRS) for people who are deaf,
required to pay excise hard of hearing, or have a speech disability, dial
711 and then provide the TRS assistant the
taxes • Pub. 510, Excise Taxes. 800-555-4477 number above or 800-733-4829.

Page 2 Publication 509 (2023)

- 3 -

Page 3 of 14            Fileid: … tions/p509/2023/a/xml/cycle06/source                                           14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Additional  information  about  EFTPS  is  also           the return without a payment, as shown in the        All  businesses.    Give  annual  information 
available in Pub. 966.                                    instructions for your tax return.                    statements to recipients of certain payments 
        If  you  fail  to  timely,  properly,  and  fully The  PDS  can  tell  you  how  to  get  written      you made during 2022. You can use the ap-
                                                          proof of the mailing date.                           propriate version of Form 1099 or other infor-
!       make your federal tax deposit, you may                                                                 mation return. Form 1099 can be issued elec-
CAUTION be  subject  to  a  failure-to-deposit  pen-              PDSs can't deliver items to P.O. boxes.      tronically  with  the  consent  of  the  recipient. 
alty. For an EFTPS deposit to be on time, you             !       You must use the U.S. Postal Service         Payments  that  may  be  covered  include  the 
must submit the deposit by 8 p.m. Eastern time            CAUTION to mail any item to an IRS P.O. box ad-
                                                                                                               following.
the day before the date the deposit is due.               dress.                                               • Cash payments for fish (or other aquatic 
                                                                                                                 life) purchased from anyone engaged in 
Saturday,  Sunday,  or  legal  holiday.     Gener-                                                               the trade or business of catching fish.
ally, if a due date for performing any act for tax        General Tax Calendar                                 • Compensation for workers who aren't 
purposes falls on a Saturday, Sunday, or legal                                                                   considered employees (including fishing 
holiday, the act is considered to be performed            This  tax  calendar  has  the  due  dates  for  2023   boat proceeds to crew members).
timely  if  it  is  performed  no  later  than  the  next that  most  taxpayers  will  need.  Employers  and   • Dividends and other corporate distribu-
day that isn't a Saturday, Sunday, or legal holi-         persons who pay excise taxes should also use           tions.
day.  The  term  “legal  holiday”  means  any  legal      the Employer's  Tax  Calendar  and  the Excise       • Interest.
holiday  in  the  District  of  Columbia.  The  calen-    Tax Calendar, later.                                 • Rent.
dars  provided  in  this  publication  make  the  ad-                                                          • Royalties.
justments  for  Saturdays,  Sundays,  and  legal          Fiscal-year taxpayers. If you file your income       • Payments of Indian gaming profits to 
holidays.  But  you  must  make  any  adjustments         tax return for a fiscal year rather than the calen-    tribal members.
for statewide legal holidays, as discussed later.         dar year, you must change some of the dates in       • Profit-sharing distributions.
        An exception to this rule for certain ex-         this calendar. These changes are described un-       • Retirement plan distributions.
                                                          der Fiscal-Year Taxpayers at the end of this cal-    • Original issue discount.
!       cise taxes is noted later under the Ex-           endar.                                               • Prizes and awards.
CAUTION cise Tax Calendar.
                                                                                                               • Medical and health care payments.
                                                                                                               • Debt cancellation (treated as payment to 
Legal holidays.   Legal holidays occurring in             First Quarter                                          debtor).
2023 are listed below.
                                                                                                               • Cash payments over $10,000. See the 
• January 2—New Year's Day (observed)                     The first quarter of a calendar year is made up        Form 8300 instructions.
• January 16—Birthday of Martin Luther                    of January, February, and March.
  King, Jr.                                                                                                    See  the  General  Instructions  for  Certain 
• February 20—Washington's Birthday                                                                            Information  Returns  for  information  on  what 
• April 17—District of Columbia Emancipa-                 January 10                                           payments  are  covered,  how  much  the  pay-
  tion Day (observed)                                                                                          ment must be before a statement is required, 
• May 29—Memorial Day                                     Employees who work for tips.      If you re-         which  form  to  use,  when  to  file,  and  exten-
• June 19—Juneteenth National Independ-                   ceived $20 or more in tips during December,          sions  of  time  to  provide  statements  to  the 
  ence Day                                                report  them  to  your  employer.  You  can  use     IRS.  Form  1099-B,  Proceeds  From  Broker 
• July 4—Independence Day                                 Form 4070.                                           and  Barter  Exchange  Transactions;  Form 
• September 4—Labor Day                                                                                        1099-S,  Proceeds  From  Real  Estate  Trans-
• October 9—Columbus Day                                  January 17                                           actions;  and  certain  reporting  on  Form 
• November 10—Veterans Day (observed)                                                                          1099-MISC,  Miscellaneous  Information,  are 
• November 23—Thanksgiving Day                            Individuals. Make a payment of your esti-            due to recipients by February 15.
• December 25—Christmas Day                               mated tax for 2022 if you didn't pay your in-
                                                          come tax for the year through withholding (or        Payers  of  nonemployee  compensation.
Statewide  legal  holidays.    In  general,  a            didn't pay in enough tax that way). Use Form           File  Form  1099-NEC  for  nonemployee 
statewide legal holiday delays a due date for fil-        1040-ES. This is the final installment date for      compensation paid in 2022.
ing a return only if the IRS office where you're          2022 estimated tax payments. However, you 
required to file is located in that state. For indi-      don't  have  to  make  this  payment  if  you  file  February 10
viduals, a statewide legal holiday also delays a          your  2022  return  (Form  1040  or  Form 
due date for filing a return for residents of that        1040-SR) and pay all tax due by January 31,          Employees who work for tips.     If you re-
state. A statewide legal holiday doesn't delay a          2023.                                                ceived $20 or more in tips during January, re-
due date for making a federal tax deposit.                                                                     port  them  to  your  employer.  You  can  use 
                                                          Farmers  and  fishermen.          Pay  your  esti-   Form 4070.
Penalties. Whenever  possible,  you  should               mated tax for 2022 using Form 1040-ES. You 
take action before the listed due date. If you’re         have  until  April  18  to  file  your  2022  income 
late, you may have to pay a penalty as well as            tax  return  (Form  1040  or  Form  1040-SR).  If    February 15
interest on any overdue taxes.                            you don't pay your estimated tax by January 
Be sure to follow all the tax laws that apply             17, you must file your 2022 return and pay all       Individuals.     If  you  claimed  exemption 
to  you.  In  addition  to  civil  penalties,  criminal   tax due by March 1, 2023, to avoid an esti-          from income tax withholding last year on the 
penalties  may  be  imposed  for  intentionally  not      mated tax penalty.                                   Form W-4 you gave your employer, you must 
paying  taxes,  for  intentionally  filing  a  false  re-                                                      file a new Form W-4 by this date to continue 
turn, or for not filing a required return.                                                                     your exemption for another year.
                                                          January 31
                                                                                                               All  businesses.    Give  annual  information 
Use  of  private  delivery  services.       You  can      Individuals  who  must  make  estimated  tax         statements to recipients of certain payments 
use  certain  private  delivery  services  (PDSs)         payments.    If you didn't pay your last in-         you made during 2022. You can use the ap-
designated by the IRS to meet the timely mail-            stallment of estimated tax by January 17, you        propriate version of Form 1099 or other infor-
ing  as  timely  filing/paying  rule  for  tax  returns   may choose (but aren't required) to file your        mation return. Form 1099 can be issued elec-
and payments.                                             income  tax  return  (Form  1040  or  Form           tronically  with  the  consent  of  the  recipient. 
Go  to  IRS.gov/PDS  for  the  current  list  of          1040-SR) for 2022 by January 31. Filing your         This  due  date  applies  only  to  the  following 
designated PDSs. For the IRS mailing address              return and paying all tax due by January 31          types of payments.
to  use  if  you’re  using  a  PDS,  go  to IRS.gov/      prevents any penalty for late payment of the         • All payments reported on Form 1099-B.
PDSstreetAddresses.  Select  the  mailing  ad-            last installment. If you can't file and pay your     • All payments reported on Form 1099-S.
dress listed on the webpage that is in the same           tax  by  January  31,  file  and  pay  your  tax  by 
state  as  the  address  to  which  you  would  mail      April 18.
Publication 509 (2023)                                                                                                                              Page 3

- 4 -

Page 4 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• Substitute payments reported in box 8 or etc.—International, or substitute Sched- cash wages of $1,000 or more in any calen-
gross proceeds paid to an attorney ule K-3 (Form 1120-S). dar quarter of 2021 or 2022 to household em-
reported in box 10 of Form 1099-MISC. To request an automatic 6-month extension ployees. Also, report any income tax you
of time to file the return, file Form 7004 and de- withheld for your household employees. For
February 28 posit what you estimate you owe in tax. Then, more information, see Pub. 926.
file the return; pay any tax, interest, and penal-
All businesses. File information returns ties due; and provide each shareholder with a Corporations. File a 2022 calendar year
(for example, certain Forms 1099) for certain copy of their Schedule K-1 (Form 1120-S) and, income tax return (Form 1120) and pay any
payments you made during 2022. These pay- if applicable, Schedule K-3 (Form 1120-S) by tax due. If you want an automatic 6-month
ments are described under All businesses September 15. extension of time to file the return, file Form
7004 and deposit what you estimate you owe
under January 31, earlier. However, Form in taxes.
1099-NEC reporting nonemployee compen- S corporation election. File Form 2553
sation must be filed by January 31. There are to elect to be treated as an S corporation be- Deposit the first installment of estimated in-
different forms for different types of pay- ginning with calendar year 2023. If Form come tax for 2023.
ments. Use a separate Form 1096 to summa- 2553 is filed late, S corporation treatment will
rize and transmit the forms for each type of begin with calendar year 2024. May 10
payment. See the General Instructions for
Employees who work for tips. If you re-
Certain Information Returns for information March 31 ceived $20 or more in tips during April, report
on what payments are covered, how much
the payment must be before a return is re- Electronic filing of Forms 1097, 1098, 1099, them to your employer. You can use Form
quired, which form to use, and extensions of 3921, 3922, and W-2G. File Forms 4070.
time to file. 1097, 1098, 1099 (except a Form 1099-NEC
If you file Forms 1097, 1098, 1099 (except a reporting nonemployee compensation), June 12
Form 1099-NEC reporting nonemployee com- 3921, 3922, and W-2G with the IRS. This due
pensation), 3921, 3922, or W-2G electronically, date applies only if you file electronically. Employees who work for tips. If you re-
your due date for filing them with the IRS will be Otherwise, see All businesses under Febru- ceived $20 or more in tips during May, report
extended to March 31. The due date for giving ary 28, earlier. them to your employer. You can use Form
the recipient these forms generally remains The due date for giving the recipient these 4070.
January 31. forms generally remains January 31.
For information about filing Forms 1097, June 15
March 1 1098, 1099, 3921, 3922, and W-2G electroni-
cally, see Pub. 1220. Individuals. If you’re a U.S. citizen or resi-
Farmers and fishermen. File your 2022 dent alien living and working (or on military
income tax return (Form 1040 or Form duty) outside the United States and Puerto
1040-SR) and pay all tax due. However, you Second Quarter Rico, file Form 1040 or Form 1040-SR and
have until April 18 to file if you paid your 2022 pay any tax, interest, and penalties due. Oth-
estimated tax by January 17, 2023. The second quarter of a calendar year is made erwise, see Individuals under April 18, earlier.
up of April, May, and June. If you want additional time to file your return,
file Form 4868 to obtain 4 additional months
March 10 to file and pay what you estimate you owe in
April 10
Employees who work for tips. If you re- tax to avoid penalties and interest. Then, file
ceived $20 or more in tips during February, Employees who work for tips. If you re- Form 1040 or Form 1040-SR by October 16.
report them to your employer. You can use ceived $20 or more in tips during March, re- However, if you’re a participant in a combat
Form 4070. port them to your employer. You can use zone, you may be able to further extend the fil-
Form 4070. ing deadline. See Pub. 3, Armed Forces' Tax
Guide.
March 15
April 18 Individuals. Make a payment of your
Partnerships. File a 2022 calendar year 2023 estimated tax if you’re not paying your
return (Form 1065). Provide each partner Individuals. File a 2022 Form 1040 or
with a copy of their Schedule K-1 (Form Form 1040-SR and pay any tax due. If you income tax for the year through withholding
1065), Partner's Share of Income, Deduc- want an automatic 6-month extension of time (or won't pay in enough tax that way). Use
tions, Credits, etc., or substitute Sched- to file the return, file Form 4868 and pay what Form 1040-ES. This is the second installment
ule K-1 (Form 1065), and, if applicable, you estimate you owe in tax to avoid penal- date for estimated tax in 2023. For more in-
Schedule K-3 (Form 1065), Partner’s Share ties and interest. For more information, see formation, see Pub. 505.
of Income, Deductions, Credits, etc.—Inter- Form 4868. Then, file Form 1040 or Form
national, or substitute Schedule K-3 (Form 1040-SR by October 16. Corporations. Deposit the second install-
ment of estimated income tax for 2023.
1065). If you’re not paying your 2023 income tax
To request an automatic 6-month extension through withholding (or won't pay in enough tax
of time to file the return, file Form 7004. Then, during the year that way), pay the first install- Third Quarter
file the return and provide each partner with a ment of your 2023 estimated tax. Use Form
copy of their final or amended (if required) 1040-ES. For more information, see Pub. 505. The third quarter of a calendar year is made up
of July, August, and September.
Schedule K-1 (Form 1065) and, if applicable, Household employers. If you paid cash
Schedule K-3 (Form 1065) by September 15. wages of $2,400 or more in 2022 to a house-
S corporations. File a 2022 calendar year hold employee, you must file Schedule H July 10
income tax return (Form 1120-S) and pay any (Form 1040), Household Employment Taxes. Employees who work for tips. If you re-
tax due. Provide each shareholder with a If you’re required to file a federal income tax ceived $20 or more in tips during June, report
copy of their Schedule K-1 (Form 1120-S), return (Form 1040 or Form 1040-SR), file them to your employer. You can use Form
Shareholder's Share of Income, Deductions, Schedule H (Form 1040) with the return and 4070.
Credits, etc., or substitute Schedule K-1 report any household employment taxes. Re-
(Form 1120-S), and, if applicable, Sched- port any federal unemployment (FUTA) tax
ule K-3 (Form 1120-S), Shareholder’s Share on Schedule H (Form 1040) if you paid total
of Income, Deductions, Credits,

Page 4 Publication 509 (2023)

- 5 -

Page 5 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

August 10 tax, interest, and penalties due. This due end of its tax year. A corporation with a short
date applies only if you timely requested an tax year ending anytime in June will be treated
Employees who work for tips. If you re- automatic 6-month extension. Otherwise, see as if the short year ended on June 30, and must
ceived $20 or more in tips during July, report Corporations under April 18, earlier. file by the 15th day of the 3rd month after the
them to your employer. You can use Form end of its tax year.
4070. Form 7004 is used to request an automatic
November 13 6-month extension of time to file Form 1120.
September 11 Employees who work for tips. If you re- However, corporations with a fiscal tax year
ceived $20 or more in tips during October, re- ending June 30, or a short tax year treated as if
Employees who work for tips. If you re- port them to your employer. You can use the short year ended June 30, will use Form
ceived $20 or more in tips during August, re- Form 4070. 7004 to request an automatic 7-month exten-
port them to your employer. You can use sion of time to file Form 1120.
Form 4070.
December 11 Form 1120-S (or Form 7004). This form is
September 15 Employees who work for tips. If you re- due on the 15th day of the 3rd month after the
ceived $20 or more in tips during November, end of the corporation's tax year. Provide each
Individuals. Make a payment of your report them to your employer. You can use shareholder with a copy of their Schedule K-1
2023 estimated tax if you’re not paying your Form 4070. (Form 1120-S) or substitute Schedule K-1
income tax for the year through withholding (Form 1120-S) and, if applicable, Schedule K-3
(or won't pay in enough tax that way). Use (Form 1120-S) or substitute Schedule K-3
Form 1040-ES. This is the third installment December 15 (Form 1120-S) by the 15th day of the 3rd month
after the end of the corporation's tax year. Form
date for estimated tax in 2023. For more in- Corporations. Deposit the fourth install- 7004 is used to request an automatic 6-month
formation, see Pub. 505. ment of estimated income tax for 2023. extension of time to file Form 1120-S.
Partnerships. File a 2022 calendar year
return (Form 1065). This due date applies Fiscal-Year Taxpayers Estimated tax payments. Payments are due
only if you timely requested an automatic on the 15th day of the 4th, 6th, 9th, and 12th
months of the corporation's tax year.
6-month extension. Otherwise, see Partner- If you use a fiscal year (rather than the calendar
ships under March 15, earlier. Provide each year) as your tax year, you should change some Form 2553. This form is used to choose S cor-
partner with a copy of their final or amended of the dates in this calendar. Use the following poration treatment. It is due no more than 2
Schedule K-1 (Form 1065) or substitute general guidelines to make these changes. months and 15 days after the beginning of the
Schedule K-1 (Form 1065) and, if applicable,
Schedule K-3 (Form 1065) or substitute The 3 months that make up each quar- tax year the election is to take effect or at any
Schedule K-3 (Form 1065). TIP ter of a fiscal year may be different time during the preceding tax year.
from those of each calendar quarter,
S corporations. File a 2022 calendar year depending on when the fiscal year begins. Also,
income tax return (Form 1120-S) and pay any see Saturday, Sunday, or legal holiday, earlier. Employer's Tax
tax, interest, and penalties due. This due
date applies only if you timely requested an Calendar
automatic 6-month extension of time to file Individuals
the return. Otherwise, see S corporations un- This tax calendar covers various due dates of
der March 15, earlier. Provide each share- Form 1040 or Form 1040-SR. This form is interest to employers. Principally, it covers the
holder with a copy of their final or amended due on the 15th day of the 4th month after the following federal taxes.
Schedule K-1 (Form 1120-S) or substitute end of your tax year. Form 4868 is used to re- • Income tax you withhold from your employ-
Schedule K-1 (Form 1120-S) and, if applica- quest an extension of time to file Form 1040 or ees' wages or from nonpayroll amounts
ble, Schedule K-3 (Form 1120-S) or substi- Form 1040-SR. you pay out.
tute Schedule K-3 (Form 1120-S). • Social security and Medicare taxes (FICA
Estimated tax payments (Form 1040-ES). taxes) you withhold from your employees'
Corporations. Deposit the third install- Payments are due on the 15th day of the 4th, wages and the social security and Medi-
ment of estimated income tax for 2023. 6th, and 9th months of your tax year and on the care taxes you must pay as an employer.
15th day of the 1st month after your tax year • Federal unemployment (FUTA) tax you
ends.
Fourth Quarter must pay as an employer.
The calendar lists due dates for filing returns
The fourth quarter of a calendar year is made Partnerships and for making deposits of these three taxes
up of October, November, and December. throughout the year. Use this calendar with
Form 1065. This form is due on the 15th day of
the 3rd month after the end of the partnership's Pub. 15, which gives the deposit rules.
October 10 tax year. Provide each partner with a copy of Forms you may need. The following is a list
Employees who work for tips. If you re- their Schedule K-1 (Form 1065) or substitute and description of the primary employment tax
ceived $20 or more in tips during September, Schedule K-1 (Form 1065) and, if applicable, forms you may need.
report them to your employer. You can use Schedule K-3 (Form 1065) or substitute Sched-
Form 4070. ule K-3 (Form 1065) by the 15th day of the 3rd 1. Form 940, Employer's Annual Federal Un-
month after the end of the partnership's tax employment (FUTA) Tax Return. This
year. Form 7004 is used to request an auto- form is due the last day of the first calen-
October 16 matic 6-month extension of time to file Form dar month after the calendar year ends.
1065. Use it to report the FUTA tax on wages
Individuals. If you have an automatic you paid.
6-month extension to file your income tax re-
turn for 2022, file Form 1040 or Form Corporations and S Corporations 2. Form 941, Employer's QUARTERLY Fed-
1040-SR and pay any tax, interest, and pen- eral Tax Return. This form is due the last
alties due. Form 1120 (or Form 7004). This form is due day of the first calendar month after the
on the 15th day of the 4th month after the end of calendar quarter ends. Use it to report so-
Corporations. File a 2022 calendar year the corporation’s tax year. However, a corpora- cial security and Medicare taxes and with-
income tax return (Form 1120) and pay any tion with a fiscal tax year ending June 30 must held income taxes on wages if your
file by the 15th day of the 3rd month after the
Publication 509 (2023) Page 5

- 6 -

Page 6 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

employees aren't farm workers or house- social security tax or the railroad retirement fourth quarter, deposit any undeposited tax
hold employees. tax equivalent in 2020, 50% of the deferred or pay it in full with a timely filed return. If you
3. Form 943, Employer's Annual Federal Tax amount of the employer share of social se- deposited the tax for the year timely, prop-
Return for Agricultural Employees. This curity tax was due by January 3, 2022. The erly, and in full, you have until February 10 to
form is due the last day of the first calen- remaining 50% of the deferred amount of the file the return.
dar month after the calendar year ends. employer share of social security tax is due
Use it to report social security and Medi- by January 3, 2023. Any payments or depos- Farm employers. File Form 943 to report
care taxes and withheld income taxes on its made before January 3, 2022, were first social security and Medicare taxes and with-
wages if your employees are farm work- applied against the payment due by January held income tax for 2022. Deposit or pay any
ers. 3, 2022, and then applied against the pay- undeposited tax under the accuracy of de-
ment due on January 3, 2023. See the in- posits rule. If your tax liability is less than
4. Form 944, Employer's ANNUAL Federal structions for your employment tax return for $2,500, you can pay it in full with a timely filed
Tax Return. This form is due the last day more information, including how to pay the return. If you deposited the tax for the year
of the first calendar month after the calen- deferred amount. timely, properly, and in full, you have until
dar year ends. Certain small employers February 10 to file the return.
use it instead of Form 941 to report social Federal unemployment (FUTA) tax. File
security and Medicare taxes and withheld January 17
Form 940 for 2022. If your undeposited tax is
income tax. Social security, Medicare, and withheld in- $500 or less, you can either pay it with your
5. Form 945, Annual Return of Withheld Fed- come tax. If the monthly deposit rule return or deposit it. If it is more than $500,
eral Income Tax. This form is due the last applies, deposit the tax for payments made in you must deposit it. However, if you depos-
day of the first calendar month after the December 2022. ited the tax for the year timely, properly, and
in full, you have until February 10 to file the
calendar year ends. Use it to report in- Nonpayroll withholding. If the monthly return.
come tax withheld on all nonpayroll items. deposit rule applies, deposit the tax for pay-
A list of nonpayroll items is available in the ments made in December 2022.
Instructions for Form 945.
February 10
Fiscal-year taxpayers. The dates in this cal- January 31 Nonpayroll taxes. File Form 945 to report
endar apply whether you use a fiscal year or the income tax withheld for 2022 on all nonpay-
calendar year as your tax year. The only excep- All employers. Give your employees their roll items. This due date applies only if you
tion is the date for filing Forms 5500, Annual copies of Form W-2 for 2022. If an employee deposited the tax for the year timely, prop-
Return/Report of Employee Benefit Plan, and agreed to receive Form W-2 electronically, erly, and in full.
5500-EZ, Annual Return of A One-Participant have it posted on a website and notify the
(Owners/Partners and Their Spouses) Retire- employee of the posting. Social security, Medicare, and withheld in-
ment Plan or A Foreign Plan. These employee File Form W-3, Transmittal of Wage and Tax come tax. File Form 941 for the fourth
benefit plan forms are due by the last day of the Statements, along with Copy A of all the Forms quarter of 2022. This due date applies only if
seventh month after the plan year ends. See All W-2 you issued for 2022. you deposited the tax for the quarter timely,
employers under July 31, later. For more infor- properly, and in full.
mation on filing these forms, go to IRS.gov/ Payers of nonemployee compensation.
Form5500. File Form 1099-NEC for nonemployee Certain small employers. File Form 944
compensation paid in 2022. to report social security and Medicare taxes
Extended due dates. If you timely deposit in and withheld income tax for 2022. This due
full the tax you’re required to report on Form Payers of gambling winnings. If you ei- date applies only if you deposited the tax for
940, 941, 943, 944, or 945, you may file the re- ther paid reportable gambling winnings or the year timely, properly, and in full.
turn by the 10th day of the 2nd month that fol- withheld income tax from gambling winnings,
lows the end of the return period. give the winners their copies of Form W-2G. Farm employers. File Form 943 to report
social security and Medicare taxes and with-
If you’re subject to the semiweekly de- Nonpayroll taxes. File Form 945 to report held income tax for 2022. This due date ap-
income tax withheld for 2022 on all nonpay- plies only if you deposited the tax for the year
CAUTION this publication for your deposit due
! posit rule, use Table 2 near the end of roll items, including backup withholding and timely, properly, and in full.
dates. However, if you accumulate $100,000 or withholding on pensions, annuities, IRAs,
more of taxes on any day during a deposit pe- gambling winnings, and payments of Indian Federal unemployment (FUTA) tax. File
riod, you must deposit the tax by the next busi- gaming profits to tribal members. Deposit or Form 940 for 2022. This due date applies
ness day instead of the date shown in Table 2. pay any undeposited tax under the accuracy only if you deposited the tax for the year
of deposits rule. If your tax liability is less than timely, properly, and in full.
$2,500, you can pay it in full with a timely filed
First Quarter return. If you deposited the tax for the year
timely, properly, and in full, you have until February 15
The first quarter of a calendar year is made up February 10 to file the return. Social security, Medicare, and withheld in-
of January, February, and March. come tax. If the monthly deposit rule
Social security, Medicare, and withheld in-
come tax. File Form 941 for the fourth applies, deposit the tax for payments made in
During January quarter of 2022. Deposit or pay any undepos- January.
ited tax under the accuracy of deposits rule. If Nonpayroll withholding. If the monthly
All employers. Give your employees their your tax liability is less than $2,500, you can deposit rule applies, deposit the tax for pay-
copies of Form W-2, Wage and Tax Statement, pay it in full with a timely filed return. If you ments made in January.
for 2022 by January 31, 2023. If the employee deposited the tax for the quarter timely, prop-
agreed to receive Form W-2 electronically, have erly, and in full, you have until February 10 to
it posted on a website and notify the employee file the return. February 16
of the posting.
Certain small employers. File Form 944 All employers. Begin withholding income
to report social security and Medicare taxes tax from the pay of any employee who
January 3 and withheld income tax for 2022. Deposit or claimed exemption from withholding in 2022,
Payment of deferred employer share of so- pay any undeposited tax under the accuracy but didn't give you Form W-4 (or Form
cial security tax from 2020. If the em- of deposits rule. If your tax liability is $2,500 W-4(SP), its Spanish version) to continue the
ployer deferred paying the employer share of or more for 2022 but less than $2,500 for the exemption this year.

Page 6 Publication 509 (2023)

- 7 -

Page 7 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

February 28 The due date for giving the recipient these you deposited the tax for the quarter timely,
forms remains January 31. properly, and in full.
Payers of gambling winnings. File Form For information about filing Forms W-2G
1096 along with Copy A of all the Forms electronically, see Pub. 1220. May 15
W-2G you issued for 2022.
If you file Forms W-2G electronically, your Electronic filing of Forms 8027. File Social security, Medicare, and withheld in-
due date for filing them with the IRS will be ex- Forms 8027 for 2022. This due date applies come tax. If the monthly deposit rule
tended to March 31. The due date for giving the only if you electronically file. Otherwise, see applies, deposit the tax for payments made in
recipient these forms remains January 31. Large food and beverage establishment em- April.
ployers under February 28, earlier.
Health coverage reporting to IRS. If Nonpayroll withholding. If the monthly
you’re an Applicable Large Employer, file pa- Electronic filing of Forms 1094-C and deposit rule applies, deposit the tax for pay-
per Forms 1094-C, Transmittal of Em- 1095-C and Forms 1094-B and 1095-B. ments made in April.
ployer-Provided Health Insurance Offer and If you’re an Applicable Large Employer,
Coverage Information Returns, and 1095-C file electronic Forms 1094-C and 1095-C with
with the IRS. For all other providers of mini- the IRS. For all other providers of minimum June 15
mum essential coverage, file paper Forms essential coverage, file electronic Forms
1094-B, Transmittal of Health Coverage In- 1094-B and 1095-B with the IRS. Otherwise, Social security, Medicare, and withheld in-
formation Returns, and 1095-B with the IRS. see Health coverage reporting to IRS under come tax. If the monthly deposit rule
If you’re filing any of these forms with the IRS February 28, earlier. applies, deposit the tax for payments made in
May.
electronically, your due date for filing them
will be extended to March 31. See the In- Second Quarter Nonpayroll withholding. If the monthly
structions for Forms 1094-B and 1095-B, and deposit rule applies, deposit the tax for pay-
the Instructions for Forms 1094-C and The second quarter is made up of April, May, ments made in May.
1095-C for more information about the infor- and June.
mation reporting requirements.
Third Quarter
Large food and beverage establishment April 18 The third quarter of a calendar year is made up
employers. File Form 8027, Employer's
Annual Information Return of Tip Income and Social security, Medicare, and withheld in- of July, August, and September.
Allocated Tips. Use Form 8027-T, Transmit- come tax. If the monthly deposit rule
tal of Employer's Annual Information Return applies, deposit the tax for payments made in July 17
of Tip Income and Allocated Tips, to summa- March.
rize and transmit paper Forms 8027 if you Social security, Medicare, and withheld in-
have more than one establishment. Nonpayroll withholding. If the monthly come tax. If the monthly deposit rule
If you file Forms 8027 electronically, your deposit rule applies, deposit the tax for pay- applies, deposit the tax for payments made in
due date for filing them with the IRS will be ex- ments made in March. June.
tended to March 31. Household employers. If you paid cash Nonpayroll withholding. If the monthly
wages of $2,400 or more in 2022 to a house- deposit rule applies, deposit the tax for pay-
March 2 hold employee, you must file Schedule H ments made in June.
(Form 1040). If you’re required to file a fed-
Health coverage reporting to employees. eral income tax return (Form 1040 or Form
If you’re an Applicable Large Employer, 1040-SR), file Schedule H (Form 1040) with July 31
provide Form 1095-C, Employer-Provided the return and report any household employ-
Health Insurance Offer and Coverage, to ment taxes. Report any federal unemploy- Social security, Medicare, and withheld in-
full-time employees. For all other providers of ment (FUTA) tax on Schedule H (Form 1040) come tax. File Form 941 for the second
minimum essential coverage, provide Form if you paid total cash wages of $1,000 or quarter of 2023. Deposit or pay any undepos-
1095-B, Health Coverage, to responsible in- more in any calendar quarter of 2021 or 2022 ited tax under the accuracy of deposits rule. If
dividuals. See the Instructions for Forms to household employees. Also, report any in- your tax liability is less than $2,500, you can
1094-B and 1095-B, and the Instructions for come tax you withheld for your household pay it in full with a timely filed return. If you
Forms 1094-C and 1095-C for more informa- employees. For more information, see Pub. deposited the tax for the quarter timely, prop-
tion about the information reporting require- 926. erly, and in full, you have until August 10 to
ments. file the return.
May 1 Certain small employers. Deposit any
March 15 undeposited tax if your tax liability is $2,500
Social security, Medicare, and withheld in- or more for 2023 but less than $2,500 for the
Social security, Medicare, and withheld in- come tax. File Form 941 for the first second quarter.
come tax. If the monthly deposit rule quarter of 2023. Deposit or pay any undepos-
applies, deposit the tax for payments made in ited tax under the accuracy of deposits rule. If Federal unemployment (FUTA) tax. De-
February. your tax liability is less than $2,500, you can posit the tax owed through June if more than
pay it in full with a timely filed return. If you $500.
Nonpayroll withholding. If the monthly deposited the tax for the quarter timely, prop-
deposit rule applies, deposit the tax for pay- erly, and in full, you have until May 10 to file All employers. If you maintain an em-
ments made in February. the return. ployee benefit plan, such as a pension,
profit-sharing, or stock bonus plan, file Form
Federal unemployment (FUTA) tax. De- 5500 or 5500-EZ for calendar year 2022. If
March 31 posit the tax owed through March if more you use a fiscal year as your plan year, file
Electronic filing of Forms W-2G. File than $500. the form by the last day of the seventh month
copies of all the Forms W-2G you issued for after the plan year ends. For more informa-
tion on filing these forms, go to IRS.gov/
2022. This due date applies only if you elec- May 10 Form5500.
tronically file. Otherwise, see Payers of gam-
bling winnings under February 28, earlier. Social security, Medicare, and withheld in-
come tax. File Form 941 for the first
quarter of 2023. This due date applies only if
Publication 509 (2023) Page 7

- 8 -

Page 8 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

August 10 changes that could require a new Form W-4 d. Retail tax,
include changing the filing status on a tax re-
Social security, Medicare, and withheld in- turn, changing the number of jobs worked e. Ship passenger tax, and
come tax. File Form 941 for the second during the year, and other income, deduc- f. Manufacturers taxes.
quarter of 2023. This due date applies only if tions, or credits. The 2024 revision of Form 3. Form 730, Monthly Tax Return for Wa-
you deposited the tax for the quarter timely, W-4 will be available at IRS.gov/FormW4 by gers. Use this form to pay an excise tax on
properly, and in full. mid-December. wagers you accept. File this form for each
month by the last day of the following
August 15 November 13 month. Also, see Form 11-C above.
Social security, Medicare, and withheld in- Social security, Medicare, and withheld in- 4. Form 2290, Heavy Highway Vehicle Use
come tax. If the monthly deposit rule come tax. File Form 941 for the third Tax Return. Use this form to pay the fed-
applies, deposit the tax for payments made in quarter of 2023. This due date applies only if eral use tax on heavy highway vehicles
July. you deposited the tax for the quarter timely, registered in your name. File this form by
properly, and in full. the last day of the month following the
Nonpayroll withholding. If the monthly month of the vehicle's first taxable use in
deposit rule applies, deposit the tax for pay- the tax period. The tax period begins on
ments made in July. November 15 July 1 and ends the following June 30.
Social security, Medicare, and withheld in- You must pay the full year's tax on all vehi-
September 15 come tax. If the monthly deposit rule cles you have in use during the month of
applies, deposit the tax for payments made in July. You must also pay a partial-year tax
Social security, Medicare, and withheld in- October. on taxable vehicles that you put into use in
come tax. If the monthly deposit rule a month after July. For more information,
applies, deposit the tax for payments made in Nonpayroll withholding. If the monthly see the Instructions for Form 2290.
August. deposit rule applies, deposit the tax for pay-
ments made in October. Fiscal-year taxpayers. The dates in this cal-
Nonpayroll withholding. If the monthly endar apply whether you use a fiscal year or the
deposit rule applies, deposit the tax for pay- calendar year as your tax year.
ments made in August. December 15
Adjustments for Saturday, Sunday, or legal
Social security, Medicare, and withheld in- holidays. Generally, if a due date falls on a
Fourth Quarter come tax. If the monthly deposit rule Saturday, Sunday, or legal holiday, the due
applies, deposit the tax for payments made in date is delayed until the next day that isn't a
The fourth quarter of a calendar year is made November. Saturday, Sunday, or legal holiday. For excise
up of October, November, and December. Nonpayroll withholding. If the monthly taxes, there are two exceptions to this rule.
deposit rule applies, deposit the tax for pay- • For deposits of regular method taxes, if
October 16 ments made in November. the due date is a Saturday, Sunday, or le-
gal holiday, the due date is the immedi-
Social security, Medicare, and withheld in- ately preceding day that isn't a Saturday,
Sunday, or legal holiday.
come tax. If the monthly deposit rule Excise Tax Calendar • Under the special September deposit
applies, deposit the tax for payments made in
rules, if the due date falls on a Saturday,
September. This tax calendar gives the due dates for filing the deposit is due on the preceding Friday.
Nonpayroll withholding. If the monthly returns and making deposits of excise taxes. If the due date falls on a Sunday, the de-
deposit rule applies, deposit the tax for pay- Use this calendar with Pub. 510. Also, see the posit is due on the following Monday. For
ments made in September. instructions for Forms 11-C, 720, 730, and 2290 more information, see the Instructions for
for more information. References to Form 2290 Form 720.
also apply to Form 2290(SP).
October 31 The Excise Tax Calendar has been adjusted for
Forms you may need. The following is a list all of these provisions.
Social security, Medicare, and withheld in- and description of the excise tax forms you may
come tax. File Form 941 for the third need. Regular method taxes. These are taxes,
quarter of 2023. Deposit or pay any undepos- other than alternative method taxes used for
ited tax under the accuracy of deposits rule. If 1. Form 11-C, Occupational Tax and Regis- communication and air transportation taxes, re-
your tax liability is less than $2,500, you can tration Return for Wagering. Use this form ported on Form 720 for which deposits are re-
pay it in full with a timely filed return. If you to register any wagering activity and to pay quired.
deposited the tax for the quarter timely, prop- an occupational tax on wagering. File
erly, and in full, you have until November 13 Form 11-C if you’re in the business of ac-
to file the return. cepting wagers, including conducting a First Quarter
wagering pool or lottery, or are an agent of
Certain small employers. Deposit any someone who accepts wagers. You must The first quarter of a calendar year is made up
undeposited tax if your tax liability is $2,500 file the form before you begin accepting of January, February, and March.
or more for 2023 but less than $2,500 for the wagers. After that, file the form by July 1 of
third quarter. each year. Also, see Form 730 below. January 3
Federal unemployment (FUTA) tax. De- 2. Form 720, Quarterly Federal Excise Tax
posit the tax owed through September if Return. File this form by the last day of the Wagering tax. File Form 730 and pay the
more than $500. month following the calendar quarter. Use tax on wagers accepted during November
this form to report a wide variety of excise 2022.
taxes, including:
During November Heavy highway vehicle use tax. File
a. Environmental taxes, Form 2290 and pay the tax for vehicles first
Income tax withholding. Encourage em- used in November 2022.
ployees to fill out a new Form W-4 or Form b. Communications and air transporta-
W-4(SP) for 2024 if they experienced any tion taxes,
personal or financial changes. Examples of c. Fuel taxes,

Page 8 Publication 509 (2023)

- 9 -

Page 9 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

January 11 March 1 May 1
Communications and air transportation Regular method taxes. Deposit the tax Form 720 taxes. File Form 720 for the
taxes under the alternative method. for the first 15 days of February. first quarter of 2023.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of De- Wagering tax. File Form 730 and pay the
cember 2022. March 10 tax on wagers accepted during March.
Communications and air transportation Heavy highway vehicle use tax. File
January 13 taxes under the alternative method. Form 2290 and pay the tax for vehicles first
Deposit the tax included in amounts billed or used in March.
Regular method taxes. Deposit the tax tickets sold during the first 15 days of Febru-
for the last 16 days of December 2022. ary.
May 10
January 25 March 14 Communications and air transportation
taxes under the alternative method.
Communications and air transportation Regular method taxes. Deposit the tax Deposit the tax included in amounts billed or
taxes under the alternative method. for the last 13 days of February. tickets sold during the first 15 days of April.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of Decem-
ber 2022. March 27 May 12
Communications and air transportation Regular method taxes. Deposit the tax
January 27 taxes under the alternative method. for the last 15 days of April.
Deposit the tax included in amounts billed or
Regular method taxes. Deposit the tax tickets sold during the last 13 days of Febru-
for the first 15 days of January. ary. May 25
Communications and air transportation
January 31 March 29 taxes under the alternative method.
Deposit the tax included in amounts billed or
Form 720 taxes. File Form 720 for the Regular method taxes. Deposit the tax tickets sold during the last 15 days of April.
fourth quarter of 2022. for the first 15 days of March.
Wagering tax. File Form 730 and pay the May 26
tax on wagers accepted during December March 31
2022. Regular method taxes. Deposit the tax
Wagering tax. File Form 730 and pay the for the first 15 days of May.
Heavy highway vehicle use tax. File tax on wagers accepted during February.
Form 2290 and pay the tax for vehicles first
used in December 2022. Heavy highway vehicle use tax. File May 31
Form 2290 and pay the tax for vehicles first
used in February. Wagering tax. File Form 730 and pay the
February 10 tax on wagers accepted during April.
Communications and air transportation Second Quarter Heavy highway vehicle use tax. File
taxes under the alternative method. Form 2290 and pay the tax for vehicles first
Deposit the tax included in amounts billed or The second quarter of a calendar year is made used in April.
tickets sold during the first 15 days of Janu- up of April, May, and June.
ary. June 12
April 12
Communications and air transportation
February 14 Communications and air transportation taxes under the alternative method.
Regular method taxes. Deposit the tax taxes under the alternative method. Deposit the tax included in amounts billed or
for the last 16 days of January. Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.
tickets sold during the first 15 days of March.
February 27 June 14
April 14
Communications and air transportation Regular method taxes. Deposit the tax
taxes under the alternative method. Regular method taxes. Deposit the tax for the last 16 days of May.
Deposit the tax included in amounts billed or for the last 16 days of March.
tickets sold during the last 16 days of Janu- June 27
ary. April 26
Communications and air transportation
Communications and air transportation taxes under the alternative method.
February 28 taxes under the alternative method. Deposit the tax included in amounts billed or
Wagering tax. File Form 730 and pay the Deposit the tax included in amounts billed or tickets sold during the last 16 days of May.
tax on wagers accepted during January. tickets sold during the last 16 days of March.
Heavy highway vehicle use tax. File June 29
Form 2290 and pay the tax for vehicles first April 28
Regular method taxes. Deposit the tax
used in January. Regular method taxes. Deposit the tax for the first 15 days of June.
for the first 15 days of April.

Publication 509 (2023) Page 9

- 10 -

Page 10 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

June 30 August 25 October 12
Wagering tax. File Form 730 and pay the Communications and air transportation Communications and air transportation
tax on wagers accepted during May. taxes under the alternative method. taxes under the alternative method (spe-
Deposit the tax included in amounts billed or cial September deposit rule). Deposit
Heavy highway vehicle use tax. File tickets sold during the last 16 days of July. the tax included in amounts billed or tickets
Form 2290 and pay the tax for vehicles first sold during the period beginning September
used in May. 12 and ending September 15.
August 29
Floor stocks tax for ozone-depleting chemi-
cals (IRS No. 20). Deposit the tax for Regular method taxes. Deposit the tax October 13
January 1, 2023. for the first 15 days of August.
Regular method taxes (special September
deposit rule). Deposit the tax for the
Third Quarter August 31 last 4 days of September.
The third quarter of a calendar year is made up Heavy highway vehicle use tax. File
of July, August, and September. Form 2290 and pay the full year's tax on all October 25
vehicles you have in use during the month of
July. Communications and air transportation
July 3 taxes under the alternative method.
Wagering tax. File Form 730 and pay the Deposit the tax included in amounts billed or
Occupational excise taxes. File Form tax on wagers accepted during July. tickets sold during the last 15 days of Sep-
11-C to register and pay the annual tax if tember.
you’re in the business of accepting wagers.
September 12
July 12 Communications and air transportation October 27
taxes under the alternative method. Regular method taxes. Deposit the tax
Communications and air transportation Deposit the tax included in amounts billed or for the first 15 days of October.
taxes under the alternative method. tickets sold during the first 15 days of August.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of June. October 31
September 14
Form 720 taxes. File Form 720 for the
July 14 Regular method taxes. Deposit the tax third quarter of 2023.
for the last 16 days of August.
Regular method taxes. Deposit the tax Wagering tax. File Form 730 and pay the
for the last 15 days of June. tax on wagers accepted during September.
September 27
Heavy highway vehicle use tax. File
July 26 Communications and air transportation Form 2290 and pay the tax for vehicles first
taxes under the alternative method. used in September.
Communications and air transportation Deposit the tax included in amounts billed or
taxes under the alternative method. tickets sold during the last 16 days of August.
Deposit the tax included in amounts billed or November 13
tickets sold during the last 15 days of June.
September 29 Communications and air transportation
taxes under the alternative method.
July 28 Regular method taxes. Deposit the tax Deposit the tax included in amounts billed or
for the first 15 days of September.
Regular method taxes. Deposit the tax tickets sold during the first 15 days of Octo-
for the first 15 days of July. Regular method taxes (special September ber.
deposit rule). Deposit the tax for the
period beginning September 16 and ending November 14
July 31 September 26.
Regular method taxes. Deposit the tax
Form 720 taxes. File Form 720 for the Communications and air transportation for the last 16 days of October.
second quarter of 2023. taxes under the alternative method (spe-
Wagering tax. File Form 730 and pay the cial September deposit rule). Deposit
tax on wagers accepted during June. the tax included in amounts billed or tickets November 28
sold during the period beginning September
Heavy highway vehicle use tax. File 1 and ending September 11. Communications and air transportation
taxes under the alternative method.
Form 2290 and pay the tax for vehicles first Deposit the tax included in amounts billed or
used in June. Fourth Quarter tickets sold during the last 16 days of Octo-
ber.
August 10 The fourth quarter of a calendar year is made
up of October, November, and December.
Communications and air transportation November 29
taxes under the alternative method. Regular method taxes. Deposit the tax
Deposit the tax included in amounts billed or October 2 for the first 15 days of November.
tickets sold during the first 15 days of July.
Wagering tax. File Form 730 and pay the
tax on wagers accepted during August. November 30
August 14
Heavy highway vehicle use tax. File Wagering tax. File Form 730 and pay the
Regular method taxes. Deposit the tax Form 2290 and pay the tax for vehicles first tax on wagers accepted during October.
for the last 16 days of July. used in August.

Page 10 Publication 509 (2023)

- 11 -

Page 11 of 14               Fileid: … tions/p509/2023/a/xml/cycle06/source                                              14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Heavy  highway  vehicle  use  tax.              File      December 14                                            tickets sold during the last 15 days of Novem-
Form 2290 and pay the tax for vehicles first                                                                     ber.
used in October.                                          Regular  method  taxes. Deposit  the  tax 
                                                             for the last 15 days of November.
                                                                                                                 December 29
December 12
                                                          December 28                                            Regular  method  taxes. Deposit  the  tax 
Communications  and  air  transportation                                                                         for the first 15 days of December.
taxes under the alternative method.                       Communications  and  air  transportation 
Deposit the tax included in amounts billed or                taxes under the alternative method.
tickets  sold  during  the  first  15  days  of  No-         Deposit the tax included in amounts billed or 
vember.

Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2023 Under the Semiweekly Rule
            First Quarter:                               Second Quarter:                       Third Quarter:                     Fourth Quarter:
   Payroll Date            Due Date             Payroll Date Due Date             Payroll Date  Due Date                Payroll Date               Due Date
Jan 1–3          Jan 6                          Apr 1–4      Apr 7                Jul 1–4       Jul 7                   Oct 1–3                    Oct 6
Jan 4–6          Jan 11                         Apr 5–7      Apr 12               Jul 5–7       Jul 12                  Oct 4–6                    Oct 12
Jan 7–10         Jan 13                         Apr 8–11     Apr 14               Jul 8–11      Jul 14                  Oct 7–10                   Oct 13
Jan 11–13        Jan 19                         Apr 12–14    Apr 20               Jul 12–14     Jul 19                  Oct 11–13                  Oct 18
Jan 14–17        Jan 20                         Apr 15–18    Apr 21               Jul 15–18     Jul 21                  Oct 14–17                  Oct 20
Jan 18–20        Jan 25                         Apr 19–21    Apr 26               Jul 19–21     Jul 26                  Oct 18–20                  Oct 25
Jan 21–24        Jan 27                         Apr 22–25    Apr 28               Jul 22–25     Jul 28                  Oct 21–24                  Oct 27
Jan 25–27        Feb 1                          Apr 26–28    May 3                Jul 26–28     Aug 2                   Oct 25–27                  Nov 1
Jan 28–31        Feb 3                          Apr 29–May 2 May 5                Jul 29–Aug 1  Aug 4                   Oct 28–31                  Nov 3
Feb 1–3          Feb 8                          May 3–5      May 10               Aug 2–4       Aug 9                   Nov 1–3                    Nov 8
Feb 4–7          Feb 10                         May 6–9      May 12               Aug 5–8       Aug 11                  Nov 4–7                    Nov 13
Feb 8–10         Feb 15                         May 10–12    May 17               Aug 9–11      Aug 16                  Nov 8–10                   Nov 15
Feb 11–14        Feb 17                         May 13–16    May 19               Aug 12–15     Aug 18                  Nov 11–14                  Nov 17
Feb 15–17        Feb 23                         May 17–19    May 24               Aug 16–18     Aug 23                  Nov 15–17                  Nov 22
Feb 18–21        Feb 24                         May 20–23    May 26               Aug 19–22     Aug 25                  Nov 18–21                  Nov 27
Feb 22–24        Mar 1                          May 24–26    Jun 1                Aug 23–25     Aug 30                  Nov 22–24                  Nov 29
Feb 25–28        Mar 3                          May 27–30    Jun 2                Aug 26–29     Sep 1                   Nov 25–28                  Dec 1
Mar 1–3          Mar 8                          May 31–Jun 2 Jun 7                Aug 30–Sep 1  Sep 7                   Nov 29–Dec 1               Dec 6
Mar 4–7          Mar 10                         Jun 3–6      Jun 9                Sep 2–5       Sep 8                   Dec 2–5                    Dec 8
Mar 8–10         Mar 15                         Jun 7–9      Jun 14               Sep 6–8       Sep 13                  Dec 6–8                    Dec 13
Mar 11–14        Mar 17                         Jun 10–13    Jun 16               Sep 9–12      Sep 15                  Dec 9–12                   Dec 15
Mar 15–17        Mar 22                         Jun 14–16    Jun 22               Sep 13–15     Sep 20                  Dec 13–15                  Dec 20
Mar 18–21        Mar 24                         Jun 17–20    Jun 23               Sep 16–19     Sep 22                  Dec 16–19                  Dec 22
Mar 22–24        Mar 29                         Jun 21–23    Jun 28               Sep 20–22     Sep 27                  Dec 20–22                  Dec 28
Mar 25–28        Mar 31                         Jun 24–27    Jun 30               Sep 23–26     Sep 29                  Dec 23–26                  Dec 29
Mar 29–31        Apr 5                          Jun 28–30    Jul 6                Sep 27–29     Oct 4                   Dec 27–29                  Jan 4
                                                                                  Sep 30        Oct 6                   Dec 30–31                  Jan 5
Note. This calendar reflects all legal holidays.
                                                          ments (Forms W-2, W-2G, 1099-R, 1099-MISC,             Free  options  for  tax  preparation.   Go  to 
                                                          1099-NEC, etc.); unemployment compensation             IRS.gov  to  see  your  options  for  preparing  and 
How To Get Tax Help                                       statements  (by  mail  or  in  a  digital  format)  or filing your return online or in your local commun-
                                                          other  government  payment  statements  (Form          ity, if you qualify, which include the following.
If  you  have  questions  about  a  tax  issue;  need     1099-G); and interest, dividend, and retirement        • Free File. This program lets you prepare 
help preparing your tax return; or want to down-          statements  from  banks  and  investment  firms          and file your federal individual income tax 
load free publications, forms, or instructions, go        (Forms  1099),  you  have  several  options  to          return for free using brand-name tax-prep-
to IRS.gov to find resources that can help you            choose from to prepare and file your tax return.         aration-and-filing software or Free File filla-
right away.                                               You can prepare the tax return yourself, see if          ble forms. However, state tax preparation 
                                                          you qualify for free tax preparation, or hire a tax      may not be available through Free File. Go 
Preparing  and  filing  your  tax  return.      After     professional to prepare your return.                     to IRS.gov/FreeFile to see if you qualify for 
receiving  all  your  wage  and  earnings  state-
Publication 509 (2023)                                                                                                                       Page 11

- 12 -

Page 12 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

free online federal tax preparation, e-filing, • You may also be able to access tax law in- is available at Taxpayer Assistance Centers
and direct deposit or payment options. formation in your electronic filing software. (TACs), other IRS offices, and every VITA/TCE
• VITA. The Volunteer Income Tax Assis- return site. The OPI Service is accessible in
tance (VITA) program offers free tax help more than 350 languages.
to people with low-to-moderate incomes, Need someone to prepare your tax return?
persons with disabilities, and limited-Eng- There are various types of tax return preparers, Accessibility Helpline available for taxpay-
lish-speaking taxpayers who need help including enrolled agents, certified public ac- ers with disabilities. Taxpayers who need in-
preparing their own tax returns. Go to countants (CPAs), accountants, and many oth- formation about accessibility services can call
IRS.gov/VITA, download the free IRS2Go ers who don’t have professional credentials. If 833-690-0598. The Accessibility Helpline can
app, or call 800-906-9887 for information you choose to have someone prepare your tax answer questions related to current and future
on free tax return preparation. return, choose that preparer wisely. A paid tax accessibility products and services available in
• TCE. The Tax Counseling for the Elderly preparer is: alternative media formats (for example, braille,
(TCE) program offers free tax help for all • Primarily responsible for the overall sub- large print, audio, etc.). The Accessibility Help-
taxpayers, particularly those who are 60 stantive accuracy of your return, line doesn’t have access to your IRS account.
years of age and older. TCE volunteers • Required to sign the return, and For help with tax law, refunds, or account-rela-
specialize in answering questions about • Required to include their preparer tax iden- ted issues, go to IRS.gov/LetUsHelp.
pensions and retirement-related issues tification number (PTIN).
unique to seniors. Go to IRS.gov/TCE, Note. Form 9000, Alternative Media Prefer-
download the free IRS2Go app, or call Although the tax preparer always signs the ence, or Form 9000(SP) allows you to elect to
888-227-7669 for information on free tax return, you're ultimately responsible for provid- receive certain types of written correspondence
return preparation. ing all the information required for the preparer in the following formats.
• MilTax. Members of the U.S. Armed to accurately prepare your return. Anyone paid • Standard Print.
Forces and qualified veterans may use Mil- to prepare tax returns for others should have a
Tax, a free tax service offered by the De- thorough understanding of tax matters. For • Large Print.
partment of Defense through Military One- more information on how to choose a tax pre- • Braille.
Source. For more information, go to parer, go to Tips for Choosing a Tax Preparer
MilitaryOneSource MilitaryOneSource.mil/ ( on IRS.gov. • Audio (MP3).
MilTax). • Plain Text File (TXT).
Also, the IRS offers Free Fillable Coronavirus. Go to IRS.gov/Coronavirus for • Braille Ready File (BRF).
Forms, which can be completed online and links to information on the impact of the corona-
then filed electronically regardless of in- virus, as well as tax relief available for individu- Disasters. Go to Disaster Assistance and
come. als and families, small and large businesses, Emergency Relief for Individuals and
and tax-exempt organizations. Businesses to review the available disaster tax
Using online tools to help prepare your re- relief.
turn. Go to IRS.gov/Tools for the following. Employers can register to use Business
• The Earned Income Tax Credit Assistant Services Online. The Social Security Adminis- Getting tax forms and publications. Go to
(IRS.gov/EITCAssistant) determines if tration (SSA) offers online service at SSA.gov/ IRS.gov/Forms to view, download, or print most
you’re eligible for the earned income credit employer for fast, free, and secure online W-2 of the forms, instructions, and publications you
(EIC). filing options to CPAs, accountants, enrolled may need. Or, you can go to IRS.gov/
• The Online EIN Application IRS.gov/EIN ( ) agents, and individuals who process Form W-2 OrderForms to place an order.
helps you get an employer identification and Form W-2c, Corrected Wage and Tax
number (EIN) at no cost. Statement. Getting tax publications and instructions in
• The Tax Withholding Estimator IRS.gov/ ( eBook format. You can also download and
W4app) makes it easier for you to estimate IRS social media. Go to IRS.gov/SocialMedia view popular tax publications and instructions
the federal income tax you want your em- to see the various social media tools the IRS (including Publication 509) on mobile devices
ployer to withhold from your paycheck. uses to share the latest information on tax as eBooks at IRS.gov/eBooks.
This is tax withholding. See how your with- changes, scam alerts, initiatives, products, and
holding affects your refund, take-home services. At the IRS, privacy and security are Note. IRS eBooks have been tested using
pay, or tax due. our highest priority. We use these tools to share Apple's iBooks for iPad. Our eBooks haven’t
public information with you. Don’t post your so- been tested on other dedicated eBook readers,
• The First-Time Homebuyer Credit Account cial security number (SSN) or other confidential and eBook functionality may not operate as in-
Look-up IRS.gov/HomeBuyer ( ) tool pro- information on social media sites. Always pro- tended.
vides information on your repayments and tect your identity when using any social net-
account balance. working site. Access your online account (individual tax-
• The Sales Tax Deduction Calculator The following IRS YouTube channels pro- payers only). Go to IRS.gov/Account to se-
(IRS.gov/SalesTax) figures the amount you vide short, informative videos on various tax-re- curely access information about your federal tax
can claim if you itemize deductions on lated topics in English, Spanish, and ASL. account.
Schedule A (Form 1040). • Youtube.com/irsvideos. • View the amount you owe and a break-
Getting answers to your tax ques- • Youtube.com/irsvideosmultilingua. down by tax year.
tions. On IRS.gov, you can get • Youtube.com/irsvideosASL. • See payment plan details or apply for a
up-to-date information on current new payment plan.
events and changes in tax law. Watching IRS videos. The IRS Video portal • Make a payment or view 5 years of pay-
(IRSVideos.gov) contains video and audio pre- ment history and any pending or sched-
• IRS.gov/Help: A variety of tools to help you sentations for individuals, small businesses, uled payments.
get answers to some of the most common and tax professionals. • Access your tax records, including key
tax questions. data from your most recent tax return, and
• IRS.gov/ITA: The Interactive Tax Assistant, Online tax information in other languages. transcripts.
a tool that will ask you questions and, You can find information on IRS.gov/ • View digital copies of select notices from
based on your input, provide answers on a MyLanguage if English isn’t your native lan- the IRS.
number of tax law topics. guage. • Approve or reject authorization requests
• IRS.gov/Forms: Find forms, instructions, from tax professionals.
and publications. You will find details on Free Over-the-Phone Interpreter (OPI) Serv- • View your address on file or manage your
the most recent tax changes and interac- ice. The IRS is committed to serving our multi- communication preferences.
tive links to help you find answers to your lingual customers by offering OPI services. The
questions. OPI Service is a federally funded program and
Page 12 Publication 509 (2023)

- 13 -

Page 13 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Tax Pro Account. This tool lets your tax pro- Making a tax payment. Go to IRS.gov/ the requested language. The IRS’s commitment
fessional submit an authorization request to ac- Payments for information on how to make a to LEP taxpayers is part of a multi-year timeline
cess your individual taxpayer IRS online payment using any of the following options. that is scheduled to begin providing translations
account. For more information, go to IRS.gov/ • IRS Direct Pay: Pay your individual tax bill in 2023. You will continue to receive communi-
TaxProAccount. or estimated tax payment directly from cations, including notices and letters in English
your checking or savings account at no until they are translated to your preferred lan-
Using direct deposit. The fastest way to re- cost to you. guage.
ceive a tax refund is to file electronically and • Debit or Credit Card: Choose an approved
choose direct deposit, which securely and elec- payment processor to pay online or by Contacting your local IRS office. Keep in
tronically transfers your refund directly into your phone. mind, many questions can be answered on
financial account. Direct deposit also avoids the • Electronic Funds Withdrawal: Schedule a IRS.gov without visiting an IRS TAC. Go to
possibility that your check could be lost, stolen, payment when filing your federal taxes us- IRS.gov/LetUsHelp for the topics people ask
destroyed, or returned undeliverable to the IRS. ing tax return preparation software or about most. If you still need help, IRS TACs
Eight in 10 taxpayers use direct deposit to re- through a tax professional. provide tax help when a tax issue can’t be han-
ceive their refunds. If you don’t have a bank ac- • Electronic Federal Tax Payment System: dled online or by phone. All TACs now provide
count, go to IRS.gov/DirectDeposit for more in- Best option for businesses. Enrollment is service by appointment, so you’ll know in ad-
formation on where to find a bank or credit required. vance that you can get the service you need
union that can open an account online. • Check or Money Order: Mail your payment without long wait times. Before you visit, go to
to the address listed on the notice or in- IRS.gov/TACLocator to find the nearest TAC
Getting a transcript of your return. The structions. and to check hours, available services, and ap-
quickest way to get a copy of your tax transcript • Cash: You may be able to pay your taxes pointment options. Or, on the IRS2Go app, un-
is to go to IRS.gov/Transcripts. Click on either with cash at a participating retail store. der the Stay Connected tab, choose the Con-
“Get Transcript Online” or “Get Transcript by • Same-Day Wire: You may be able to do tact Us option and click on “Local Offices.”
Mail” to order a free copy of your transcript. If same-day wire from your financial institu-
you prefer, you can order your transcript by call- tion. Contact your financial institution for
ing 800-908-9946. availability, cost, and time frames. The Taxpayer Advocate
Service (TAS) Is Here To
Reporting and resolving your tax-related Note. The IRS uses the latest encryption Help You
identity theft issues. technology to ensure that the electronic pay-
• Tax-related identity theft happens when ments you make online, by phone, or from a What Is TAS?
someone steals your personal information mobile device using the IRS2Go app are safe
to commit tax fraud. Your taxes can be af- and secure. Paying electronically is quick, easy, TAS is an independent organization within the
fected if your SSN is used to file a fraudu- and faster than mailing in a check or money or- IRS that helps taxpayers and protects taxpayer
lent return or to claim a refund or credit. der. rights. Their job is to ensure that every taxpayer
is treated fairly and that you know and under-
• The IRS doesn’t initiate contact with tax- stand your rights under the Taxpayer Bill of
payers by email, text messages (including What if I can’t pay now? Go to IRS.gov/
shortened links), telephone calls, or social Payments for more information about your op- Rights.
media channels to request or verify per- tions.
sonal or financial information. This in- • Apply for an online payment agreement How Can You Learn About Your
cludes requests for personal identification (IRS.gov/OPA) to meet your tax obligation Taxpayer Rights?
numbers (PINs), passwords, or similar in- in monthly installments if you can’t pay
formation for credit cards, banks, or other your taxes in full today. Once you complete The Taxpayer Bill of Rights describes 10 basic
financial accounts. the online process, you will receive imme- rights that all taxpayers have when dealing with
• Go to IRS.gov/IdentityTheft, the IRS Iden- diate notification of whether your agree- the IRS. Go to TaxpayerAdvocate.IRS.gov to
tity Theft Central webpage, for information ment has been approved. help you understand what these rights mean to
on identity theft and data security protec- • Use the Offer in Compromise Pre-Qualifier you and how they apply. These are your rights.
tion for taxpayers, tax professionals, and to see if you can settle your tax debt for Know them. Use them.
businesses. If your SSN has been lost or less than the full amount you owe. For
stolen or you suspect you’re a victim of more information on the Offer in Compro-
tax-related identity theft, you can learn mise program, go to IRS.gov/OIC. What Can TAS Do for You?
what steps you should take.
• Get an Identity Protection PIN (IP PIN). IP Filing an amended return. Go to IRS.gov/ TAS can help you resolve problems that you
PINs are six-digit numbers assigned to tax- Form1040X for information and updates. can’t resolve with the IRS. And their service is
payers to help prevent the misuse of their free. If you qualify for their assistance, you will
SSNs on fraudulent federal income tax re- Checking the status of your amended re- be assigned to one advocate who will work with
turns. When you have an IP PIN, it pre- turn. Go to IRS.gov/WMAR to track the status you throughout the process and will do every-
vents someone else from filing a tax return of Form 1040-X amended returns. thing possible to resolve your issue. TAS can
help you if:
with your SSN. To learn more, go to Note. It can take up to 3 weeks from the • Your problem is causing financial difficulty
IRS.gov/IPPIN. date you filed your amended return for it to for you, your family, or your business;
Ways to check on the status of your refund. show up in our system, and processing it can • You face (or your business is facing) an
• Go to IRS.gov/Refunds. take up to 16 weeks. immediate threat of adverse action; or
• You’ve tried repeatedly to contact the IRS
• Download the official IRS2Go app to your Understanding an IRS notice or letter but no one has responded, or the IRS
mobile device to check your refund status. you’ve received. Go to IRS.gov/Notices to hasn’t responded by the date promised.
• Call the automated refund hotline at find additional information about responding to
800-829-1954. an IRS notice or letter.
How Can You Reach TAS?
Note. The IRS can’t issue refunds before Note. You can use Schedule LEP (Form
mid-February for returns that claimed the EIC or 1040), Request for Change in Language Prefer- TAS has offices in every state, the District of
the additional child tax credit (ACTC). This ap- ence, to state a preference to receive notices, Columbia, and Puerto Rico. Your local advo-
plies to the entire refund, not just the portion as- letters, or other written communications from cate’s number is in your local directory and at
sociated with these credits. the IRS in an alternative language. You may not TaxpayerAdvocate.IRS.gov/Contact-Us. You
immediately receive written communications in can also call them at 877-777-4778.

Publication 509 (2023) Page 13

- 14 -

Page 14 of 14 Fileid: … tions/p509/2023/a/xml/cycle06/source 14:22 - 12-Dec-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

How Else Does TAS Help guidance, TAS programs, and ways to let TAS collection disputes. In addition, LITCs can pro-
Taxpayers? know about systemic problems you’ve seen in vide information about taxpayer rights and re-
your practice. sponsibilities in different languages for individu-
TAS works to resolve large-scale problems that als who speak English as a second language.
affect many taxpayers. If you know of one of Services are offered for free or a small fee for
these broad issues, report it to them at IRS.gov/ Low Income Taxpayer eligible taxpayers. To find an LITC near you, go
SAMS. Clinics (LITCs) to TaxpayerAdvocate.IRS.gov/about-us/Low-
Income-Taxpayer-Clinics-LITC or see IRS Pub.
TAS for Tax Professionals LITCs are independent from the IRS. LITCs 4134, Low Income Taxpayer Clinic List.
represent individuals whose income is below a
TAS can provide a variety of information for tax certain level and need to resolve tax problems
professionals, including tax law updates and with the IRS, such as audits, appeals, and tax

Page 14 Publication 509 (2023)

PDF file checksum: 2426945871

(Plugin #1/9.12/13.0)