IMPORTANT DEADLINE: Nonprofits
2021-11-15
NONPROFITS:
Final extended Form 990 filing deadline for calendar year nonprofit organizations.
For additional information on these deadlines or to learn about our Nonprofit services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2021-12-01
BENEFIT PLAN DEADLINE (12/31 year end):
Last day to distribute the 2022 Safe Harbor Notice, the Contingent Notice for 3% safe harbor contribution or the Qualified Automatic Contribution Arrangement (QACA), as applicable. Must be distributed 30-90 days prior to the start of the next plan year.
2021 Supplemental Notice for Safe Harbor plan that issued Contingent Notice at beginning of year as to whether 3% safe harbor will be made for the current year.
Qualified Default Investment Alternative (QDIA) notice for 2021.
Auto Enrollment Safe Harbor Notice for 2022. (EACA & ACA)
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2021-12-15
BENEFIT PLAN DEADLINE (12/31 year end): Extended deadline for Summary Annual Report
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: International
2021-12-15
Final extended filing deadline for individuals who requested a discretionary 2-month extension by 10/15
For additional information on these deadlines or our international services, please click here to contact us.

IMPORTANT DEADLINE: Corporations
2021-12-15
For calendar year corporations, deposit the fourth installment of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help estimate taxes for the year.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2021-12-31
BENEFIT PLAN DEADLINE (12/31 year end):
Prospective amendment to add or remove safe harbor status for 2022
Prospective amendment to add an automatic enrollment to plan (QACA & EACA) (For 2022)
Required minimum distribution date under IRC 401(a)(9)
Corrective distribution for failed ADP/ACP test with 10% excise tax or QNEC contribution
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Deductions
2021-12-31
Last date to make payments that can be deducted from 2021 return for cash basis taxpayer.
Last date to establish a Keogh plan or 401(k) to deduct a contribution on 2021 return.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Individuals
2022-01-18
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 January 31, 2022.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2022-01-31
BENEFIT PLAN DEADLINE (12/31 year end):
Form 1099-R due to participants who received distribution in 2021.
Form W-2 due to report employee’s active participant status for 2021.
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: All Employers and Businesses
2022-01-31
ALL EMPLOYERS:
All employers must have distributed 2021 W-2 forms to their employees and Form 1099s to their proper recipients.
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.

For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Individuals
2022-02-15
INDIVIDUALS:
If you claimed exemption from income tax withholding last year on the Form W-4, Employee’s Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Businesses
2022-02-15
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 14 of Form 1099-MISC.

For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Businesses
2022-02-28
Businesses:
File information returns (for example, certain Forms 1099) for certain payments you made during 2021. These payments are described under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize 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 required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 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.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: S-Corps, Large Partnerships, and Partnerships
2022-03-15
S-CORPORATIONS: File a 2021 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1 (Form 1120S).
S-CORPORATION ELECTIONS: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2022.
PARTNERSHIPS & LARGE PARTNERSHIPS: File a 2021 calendar year return (Form 1065). Provide each partner with a copy of their final or amended 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.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2022-03-15
BENEFIT PLAN DEADLINE (12/31 year end):
Corrective distribution for failed ADP/ACP without 10% excise tax is due (non EACAs only). Eligible Automatic Contribution Arrangements (EACAs) have until June 30, 2022 to make corrective contributions without a 10% excise tax.
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: International
2022-03-15
Form 1042 is due. An automatic 6-month extension using Form 7004 can be filed. This is NOT an extension to pay.
Form 3520-A is due for calendar year foreign trusts with a US owner. An automatic 6-month extension is available, using Form 7004.
Form 8804 must be filed to report withholding tax on income from partnerships with foreign partners. A 5-month extension using Form 7004 can be filed. This is NOT an extension to pay.
For additional information on these deadlines or our international services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2022-04-01
BENEFIT PLAN DEADLINE (12/31 year end):
Required Minimum Distribution (RMD) beginning date for 5% owners and terminated participants who turned 72 in 2021. This deadline applies only to the first RMD. Subsequent RMDs must be made by December 31 of each year
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2022-04-15
BENEFIT PLAN DEADLINE (12/31 year end):
Corrective distribution of 402(g) (excess deferrals)
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Individuals, IRAs, C-Corps, Corporations and Trusts
2022-04-18
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.
C-CORPS: C-Corps file calendar year 2021 tax returns and pay any money still due. They can file an automatic 6-month extension using Form 7004 BUT this is NOT an extension to pay.
IRA: 2021 IRA & Roth IRA contributions must be made today.
INDIVIDUALS & CORPORATIONS: 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.
TRUSTS: 2021 tax returns must be filed or extended. The balance due must be paid. An automatic extension to September 30, 2022 using Form 7004 can be filed. This is NOT an extension to pay.

For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Individuals
2022-04-18
2021 Delaware tax returns must be filed or extended. The balance due must be paid. An automatic 6-month extension using Form 1027 can be filed. This is NOT an extension to pay.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Nonprofits
2022-05-16
NONPROFITS:
Form 990 filing deadline for calendar year nonprofit organizations.

IMPORTANT DEADLINE: International
2022-06-15
Deadline for 2021, individual tax returns for US taxpayers residing abroad and partnerships which keep their books and records outside the United States (automatic 2-month extension from April 15). An automatic extension to December 15, 2022, using Form 4868 is available as long as individuals did not receive US wages. This is NOT an extension to pay.
For additional information on these deadlines or our international services, please click here to contact us.

IMPORTANT DEADLINE: Individuals and Corporations
2022-06-15
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 2021. For more information, see Pub. 505.
CORPORATIONS: For calendar year 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.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Employee Benefit Plans
2022-06-30
EMPLOYEE BENEFIT PLANS:
Corrective distribution for failed ADP/ACP without 10% excise tax (EACA only)
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2022-07-29
BENEFIT PLAN DEADLINE (12/31 year end):
Summary of Material Modifications (SMM) or Summary Plan Description (SPD) must be distributed within 210 days after the end of the plan year when a plan’s provisions have material changes
Corrective distribution for failed ADP/ACP without 10% excise tax (EACA only)
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Employers with Employee Benefit Plans
2022-07-29
ALL EMPLOYERS WITH EMPLOYEE BENEFIT PLANS:
BENEFIT PLAN DEADLINE (12/31 year end):
Form 5500 and related schedules, as applicable (A, C, D, E, H, I, R), with opinion of qualified public accountant, 5500-EZ or Form 5500-SF, if not extending
Form 8955-SSA – Annual registration statement identifying separated participants with deferred vested benefits, if not extending
Form 5558 – Request for extension of time to file Form 5500 annual report and Form 8955-SSA
Form 5330 – Return of excise taxes related to Employee Benefit Plans – used to report and pay excise taxes on prohibited transactions and excess 401(k) Plan contributors that occurred in 2021.
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Individuals, Corporations, S-Corps, Large Partnerships, Partnerships and International
2022-09-15
INDIVIDUALS: Make a payment of your 2022 estimated tax if you are 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.
CORPORATIONS: For calendar year 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.
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. 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).
PARTNERSHIPS & LARGE 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 March 15. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065).
INTERNATIONAL: Final extended deadline to file Form 8804 if a 6-month extension was filed in March.
Final extended deadline for Form 1042 if a 6-month extension was filed in March.
Final extended deadline for Form 3520-A if a 6-month extension was filed in March.
For additional information on these deadlines or our international services and tax services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2022-09-30
BENEFIT PLAN DEADLINE (12/31 year end):
Summary Annual Report (SAR). Later of nine months after close of plan year or two months after due date of Form 5500. The extended due date is December 15.
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Trusts
2022-10-01
Must file a completed 2022 tax return if a 5-1/2-month extension was filed in April.
For additional information on these deadlines or our estate and trust services and tax services, please click here to contact us.

IMPORTANT DEADLINE: Deductions
2022-10-01
Last day to establish a SIMPLE IRA for 2022 contribution deductions.
For additional information on these deadlines or our tax services, please click here to contact us.
