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- IRS Tax Calendar is now available online: https://www.tax.gov/calendar/
2022 Renewal ITIN Numbers
- Your ITIN may expire before you file a tax return in 2024. All ITINs not used on a federal tax return at least once in the last three years will expire on December 31, 2023. Additionally, all ITINs issued before 2013 with middle digits of 88 (Example: (9XX-88-XXXX) will expire at the end of the year. ITINs with middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,” or “88” have expired. In addition, ITINs with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or “99,” IF assigned before 2013, have expired.
- If you need to file a tax return in 2020, IRS recommends you submit a Form W-7, Application for IRS Individual Taxpayer Identification Number, or Formulario W-7 (SP), Solicitud de Número del Identificación Personal del Contribuyente del Servicio de Impuestos Internos, now to renew your ITIN. As a reminder, ITINs with middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, or 87 that expired in 2016, 2017, 2018, or 2019 can also be renewed.
- Expired ITINs: If your ITIN wasn’t included on a U.S. federal tax return at least once for tax years 2018, 2019, and 2020, your ITIN will expire on December 31, 2021. ITINs with middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,” or “88” have expired. In addition, ITINs with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or “99,” IF assigned before 2013, have expired. ITINs that were not used on a tax return during tax years 2019, 2020, or 2021 will expire on December 31, 2022.
- See the ITIN Fact Sheet PDF for more information
- To renew, you must file Form W-7, you will need to:
- attach your original identification documents or certified copies by the issuing agency and any other required attachments.
- select the reason for needing the ITIN as outlined in the Form W-7 and W-7(SP) instructions.
- 2023 ITIN Renewal Numbers are to be announced in 2024. If you have not received a response within the referenced time period, you may call 1-800-829-1040 (toll-free within the United States) to request the status of your application.
- For more information, please visit the FAQs on ITINs.
- Source: IRS.gov ITIN , Pub 5256
IRS Tax Due Dates for the 2024 Calendar Year
1st Quarter (January – March): Tax Due Dates
First Quarter
January 10
Employees who work for tips. If you received $20 or more in tips during December,
report them to your employer. You can use Form 4070.
January 16
Individuals.
Make a payment of your estimated tax for 2021 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2021 estimated tax payments. However, you don’t have to make this payment if you file your 2021 return (Form 1040 or Form 1040-SR) and pay any tax due by February 1, 2021.
Farmers and fishermen.
Pay your estimated tax for 2021 using Form 1040-ES. You have until April 18 (April 19 if you live in Maine or Massachusetts) to file your 2021 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 18, you must file your 2021 return and pay all tax due by March 1, 2022, to avoid an estimated tax penalty.
January 31
Individuals who must make estimated tax payments.
If you didn’t pay your last installment of estimated tax by January 18, you may choose (but aren’t required) to file our income tax return (Form 1040 or Form 1040-SR) for 2021 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by January 31, file and pay your tax by April 18 (April 19 if you live in Maine or Massachusetts).
All businesses. Give annual information statements to recipients of certain payments you made during 2021. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
Payments that may be covered include the following.
• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
• Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the Form 8300 instructions. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, Proceeds From Broker and Barter Exchange Transactions, 1099-S, Proceeds From Real Estate Transactions, and certain reporting on Form 1099-MISC, Miscellaneous Income, are due to recipients by February 16.
Payers of nonemployee compensation.
File Form 1099-NEC for nonemployee compensation paid in 2021.
February 12
Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15
Individuals. If you claimed exemption from income tax withholding last year on the
Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All businesses. Give annual information statements to recipients of certain payments you made during 2021. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.
• All payments reported on Form 1099-B.
• All payments reported on Form 1099-S.
• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.
February 28
All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2021. These pay-ments are described under All businesses under January 31, earlier. However, Form 1099-NEC reporting nonemployee compen-sation must be filed by January 31. There are different forms for different types of pay-ments. Use a separate Form 1096 to summa-rize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is re-quired, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee com-pensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.
March 1
Farmers and fishermen. File your 2021 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, you have until April 18 (April 19 if you live in Maine or Massachusetts) to file if you paid your 2021 estimated tax by January 18, 2022.
March 11
Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 15
Partnerships. File a 2021 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065). To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 15.
S corporations. File a 2021 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S). To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by September 15.
S corporation election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2021. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2023.
March 31
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under March 1, earlier. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April 1
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.
April 10
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 15
Individuals. File a 2021 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 17. If you’re not paying your 2022 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2022 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
Household employers. If you paid cash wages of $2,300 or more in 2021 to a house-hold employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Re-port any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2020 or 2021 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Corporations. File a 2021 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes. Deposit the first installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
May 10
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 10
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 17
Individuals. If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 18, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 17. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax Guide.
Individuals. Make a payment of your 2022 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2022. For more information, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 10
Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August 12
Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
September 10
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 16
Individuals. Make a payment of your 2022 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2022. For more information, see Pub. 505.
Partnerships. File a 2021 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 15, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).
S corporations. File a 2021 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 15, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S).
Corporations. Deposit the third installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 10
Employees who work for tips. If you received $20 or more in tips during September,
report them to your employer. You can use Form 4070.
October 15
Individuals. If you have an automatic 6-month extension to file your income tax return for 2021, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
Corporations. File a 2021 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Corporations under April 18, earlier.
November 12
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 16
Corporations. Deposit the fourth installment of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Fiscal Year Taxpayers: 2024 Due Dates
Form 1040 or Form 1040-SR. This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040 or Form 1040–SR.
Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th,
6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
Partnerships
Form 1065. This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.
Corporations and S Corporations
Form 1120 (or Form 7004). This form is due on the 15th day of the 4th month after the end of the corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if TIP the short year ended June 30, will use Form 7004 to request an automatic 7-month extension of time to file Form 1120. Form 1120-S (or Form 7004). This form is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 7-month extension of time to file Form 1120-S.
Form 1120-S (or Form 7004). This form is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120-S.
Estimated tax payments. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year. Form 2553. This form is used to choose S corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.
Click here to view the full IRS Tax Calendar of 2024: https://www.irs.gov/pub/irs-pdf/p509.pdf
Legal Holidays
These are the legal holidays for 2024:
- • January 1—New Year’s Day
• January 15—Martin Luther King, Jr.
• February 19—President’s Day
•April 16 – DC Emancipation Day - May 27—Memorial Day
- • June 19 —Juneteenth Day
• July 4—Independence Day
• September 2—Labor Day
• October 14—Indigenous Peoples’ Day (previously Columbus Day)
• November 11—Veterans Day
• November 28—Thanksgiving Day
• December 25—Christmas Day
• December 31—New Year’s Day