October 2023 Individual Due Dates
October 2 – Fiduciaries of Estates and Trusts
File a 2022 calendar year return (Form 1041). This due date applies only if you were given an extension of 5½ months. If applicable, provide each beneficiary with a copy of their Schedule K-1 (Form 1041) or a substitute Schedule K-1.s
October 10 - Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during September, you are required to report them to your employer on IRS Form 4070 no later than October 10. Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 8 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.
October 16 - Taxpayers with Foreign Financial Interests
If you received an automatic 6-month extension of time to report your 2022 foreign financial accounts to the Department of the Treasury, this is the due date for Form FinCEN 114.
October 16 - Individuals
If you requested an automatic 6-month extension to file your income tax return for 2022, file Form 1040 and pay any tax, interest, and penalties due.
October 16 - SEP IRA & Keogh Contributions
Last day to contribute to a SEP or Keogh retirement plan for the calendar year 2022 if the tax return is on extension through October 16.