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 — 2023

Updated periodically to reflect legislated changes.
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JANUARY 12
IRS begins accepting business returns via e-file

JANUARY 17
Individuals' fourth quarter 2022 estimated tax payments due

JANUARY 23
IRS begins accepting e-filed individual 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

MARCH 15
Deadline to file Form 2553 for corporations or LLCs wishing to be taxed as S corporations for tax year 2022

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 — to September 15

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
File for 5-1/2 month extension — to September 30
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DC business tax returns due (D-20, D-30)

Last day to pay any 2022 tax due without incurring late payment penalty

File for extension
Pay estimate of tax due with extension, if necessary

​Last day to file amended 2019 individual return (filed without  extension) and claim a refund 

Deadline for 2022 contributions to traditional and Roth IRAs

FBAR returns due for foreign bank accounts
Extension available with 1040

First quarter 2023 estimated tax payments due for individuals and C corporations

MD Business Personal Property Tax Returns due
Two-month extensions available — to June 15

MAY 1
VA individual returns due
Extension available — to November 1

First quarter 2023 Virginia individual estimated income tax payments due

​Fairfax County Business Personal Property Returns due
Thirty-day extension available — to May 30

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 2023 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

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 2023 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 16
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 2022 returns

Last day to file amended 2019 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 2023 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 2024.

JANUARY 15, 2024
Fourth quarter 2023 estimated tax payments due for individuals