Christopher Hinders CPA PLLC
TAX & ACCOUNTING SERVICES

Certified Public Accountant
Proudly serving Washington DC,
Northern Virginia and Suburban
Maryland

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INCOME TAX SERVICES
Individuals, business, tax planning, IRS issue resolution

FINANCIAL REPORTING
Financial statement preparation, compilation, and review for business entities

ACCOUNTING & BUSINESS SERVICES
General business consulting, QuickBooks, Sage 50, business formation, choice of entity, and accounting services

IMPORTANT DATES — 2022

Updated periodically to reflect legislated changes in response to coronavirus outbreak.
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JANUARY 3
Due date for employers who elected to defer pay of the employer share of social security tax on 2021 payrolls to pay first 50% of deferred amount

JANUARY 7
IRS begins accepting business returns via e-file

JANUARY 18
Individuals' fourth quarter 2021 estimated tax payments due

JANUARY 24
IRS to begin accepting individual e-filed tax returns

JANUARY 31
W-2 due to employees
W-3 due to SSA — all filers
Extension available on Form 8809 

1099-NEC for nonemployee compensation due to recipients and IRS
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Other 1099 and 1098 information returns due to recipients

FEBRUARY 15
Deadline for brokerages to issue Form 1099-B for stock transactions
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Deadline for real estate transactions reported on Form 1099-S

FEBRUARY 28
Paper filing of Forms 1099/1096 due to IRS (other than NEC)

MARCH 2
Deadline for insurance providers to issue Forms 1095-B and 1095-C to recipients (IRS extended due date)

MARCH 15
Deadline to file Form 2553 for corporations or LLCs wishing to be taxed as S corporations for tax year 2021

Passthrough entity returns due 
Partnership (1065)
S corporations (1120S)

Deadline to furnish K-1s to partners and S-corp shareholders

Deadline to request six-month extension for Forms 1065 and 1120S

MARCH 31
Electronic filings of Forms 1099/1096 due to IRS (other than NEC)

APRIL 1
DC two-year report (Form BRA-25) due to DCRA for all businesses operating in DC

APRIL 18
Federal individual tax returns (1040) due
DC, MD individual returns due

Form 1120 tax returns due for calendar year C corporations

Form 1041 trust and estate income tax returns due
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DC business tax returns due (D-20, D-30)

Last day to pay any 2021 tax due without incurring late payment penalty

File for extension
Pay estimate of tax due if necessary

​Last day to file amended 2018 individual return (filed without  extension) and claim a refund 

Deadline for 2021 contributions to traditional and Roth IRAs

FBAR returns due for foreign bank accounts
Extension available

First quarter 2022 estimated tax payments due for individuals and C corporations

MD Business Personal Property Tax Returns due
Two-month extensions available

MAY 1
VA individual returns due

First quarter 2022 Virginia individual estimated income tax payments due

​Fairfax County Business Personal Property Returns due

MAY 15
Deadline for calendar year nonprofits to file Form 990 or file for extension

​JUNE 15
Expiration of automatic two-month extensions for US citizens and residents living and/or working abroad to file Form 1040 and pay tax. May request additional 4-month extension of time to file

Second quarter 2022 estimated tax payments due for individuals and C corporations

​JULY 15
Extended MD Annual Report and Business Personal Property Tax Returns due

JULY 31
DC FP-31 business personal property return due. Must be filed online at MyTax.DC.gov

AUGUST 1
Form 5500 due for Individual 401(k) and profit sharing plans
Extensions available

SEPTEMBER 15
Final deadline for S corporations (1120S) and partnerships (1065) 

Third quarter 2022 estimated tax payments due for individuals and C corporations

SEPTEMBER 30
Final deadline for calendar year estates and trusts filing Form 1041 fiduciary tax returns

OCTOBER 17
Final deadline for individuals (1040) and calendar year C corporations (1120) on extension

Deadline for Form 5500 for Individual 401(k) and profit sharing plans riding on individual and C corporation sponsors’ extensions

Last day to make contributions to SEP-IRA and Individual 401(k) for 2021 returns

Last day to file amended 2018 individual tax return and claim a refund, provided the original return was on extension

NOVEMBER 15
Filing deadline for calendar-year nonprofits (Form 990) on six-month extension

DECEMBER 15
Fourth quarter 2022 estimated tax payments due for C corporations

DECEMBER 31
Last day for self-employed persons to set up individual 401(k)

YEAR-END TAX PLANNING
Schedule an appointment now to review your year, check your withholding and/or estimated tax payments, and look for opportunities to save.

Submit revised W-4s to change withholding for tax year 2023.

JANUARY 17, 2023
Fourth quarter 2022 estimated tax payments due for individuals