U.S. Tax Filing Deadlines and Important Dates in 2023
(2022 Tax Year)
Are you a citizen of the United States or a Green Card Holder residing in Canada? Do you have an interest in the U.S. or foreign business entity? Are you a Canadian individual or a business owner with U.S. interests? Or maybe you are in charge of your business tax compliance? You should be aware of the important dates and deadlines of your income tax filing requirements.
We designed this page to assist you or your qualified cross-border and U.S. tax advisor in determining U.S. tax filing deadlines that may apply to your case. For example, if you are a U.S. expat and live in Canada, your general deadline for filing a U.S. income tax return with the Internal Revenue Service (IRS) is April 15 (April 18 in 2023). However, an automatic extension to June 15 is granted to those U.S. citizens or residents whose tax home and abode, “in real and substantial sense”, is outside the United States and Puerto Rico. Further extensions may be requested by taking affirmative action and filing Form 4868 (automatic extension; extends the filing deadline until October 15 (October 16 in 2023)), sending a letter with a relevant explanation to the IRS (this extension requires an IRS approval; if approved, extends the filing deadline by additional 2 months to December 15), and filing Form 2350 (special extension for U.S. expats for purposes of meeting certain Foreign Earned Income Exclusion (FEIE) requirements; extends the filing deadline to meet the FEIC requirements).
NOTE: Taxpayers should consult with their qualified US tax advisor / qualified US tax professional to determine WHETHER a tax return or form is required to be filed, WHAT FORM is required to be filed and WHAT DUE DATE for filing their tax returns and forms under their facts and circumstances applies, as some exceptions to the information presented here apply. The information presented here is of general nature and for educational purposes only. It does not represent any tax or legal advice. Furthermore, it provides an overview of the most commonly used forms and does not contain every possible form or due date that may apply to your facts and circumstances. Please review your U.S. tax filing requirements with your qualified U.S. tax advisor.
The extension of time to file one’s tax return DOES NOT extend the time for making the tax payment. To avoid potential penalties and/or interest for late tax payment, please ensure that you either pay tax with a timely filed tax return or along with filing an extension to file the respective tax return.
NOTE: Dates are adjusted and revised every year. The due dates below reflect due dates relevant to filing tax returns or forms in 2023 with respect to the 2022 tax year (assuming a calendar year taxpayer; fiscal year end taxpayers should consult with their qualified U.S. tax advisor).
NOTE: This information is provided for information purposes only. Please contact your qualified U.S. tax advisor to determine the tax filing due date applicable to you based on your particular facts and circumstances.
Deadlines Organized by IRS Forms
Individual
U.S. Residents
U.S. citizens or residents residing in the United States or U.S. citizens or U.S. residents (includes Green card holders or other U.S. tax residents) residing outside the United States (default deadline, see below for automatic extension)
April 18 (default deadline)
(6-month automatic extension available upon filing of Form 4868 or making an electronic tax payment by due date of return). “Automatic” for these purposes means that no IRS consent is required. An additional 2-month extension may be available in rare circumstances, subject to the IRS consent (see below).
June 15 (extended deadline*)
* U.S. citizens or U.S. residents (includes Green card holders or other U.S. tax residents) residing outside the United States get the automatic 2-month extension (certain requirements must be met and a statement must be attached to the tax return). “Automatic” in this case means that no action is required by the taxpayer, as long as they meet certain requirements. Additional 4-month automatic extension available upon filing of Form 4868 (no IRS consent is required). October 16 (extended deadline from April 18 or June 15; see above for clarification) December 15 (extended deadline from October 16; IRS consent required; see above for clarification)
October 16
(extended deadline from April 18 or June 15; see above for clarification)
December 15
(extended deadline from October 16; IRS consent required; see above for clarification)
U.S. citizens or U.S. residents (includes Green card holders or other U.S. tax residents) residing outside the United States
The Form is attached to Form 1040 (accordingly, Form 1040 filing due dates apply – see above).
U.S. persons (including U.S. citizens, Green card holders or other U.S. tax residents) transacting with foreign trusts and receiving certain foreign gifts
Extended due date. IRS Form 3520The same filing deadlines that apply for Form 1040 tax filing purposes apply for purposes of filing Form 3520. See above. For U.S. person estates that are required to file Form 3520, the filing deadline is the 15th day of the 4th month following the end of the estate’s tax year for income tax purposes.
U.S. persons (including U.S. citizens, Green card holders or other U.S. tax residents) that own certain foreign corporations.
IRS Form 5471The Form is attached to Form 1040 (accordingly, Form 1040 filing deadlines apply – see above).
U.S. persons (including U.S. citizens, Green card holders or other U.S. tax residents) who are direct or indirect shareholders of Passive Foreign Investment Company (“PFIC”)
IRS Form 8621The Form is generally attached to Form 1040 (accordingly, Form 1040 filing due dates apply). The Form is usually attached to Form 1040, if Form 1040 is required to be filed. However, if the taxpayer is not required to file Form 1040, they may still be required to file Form 8621 on a standalone basis. Whether Form 8621is attached to the tax return or filed independently, the filing deadlines (including extensions) for filing Form 1040 apply for purposes of filing Form 8621). See above.
Individual taxpayers who take a treaty-based return position
IRS Form 8833For individual taxpayers, Form 8833 is attached to Form 1040 (accordingly, Form 1040 filing due dates apply – see above)
Certain U.S. persons (including U.S. citizens, Green card holders or other U.S. tax residents) who have an interest in specified foreign financial assets and the value of those assets exceeds the applicable reporting threshold
IRS Form 8938The Form is attached to Form 1040 (accordingly, Form 1040 filing deadlines apply – see above).
U.S. persons (including U.S. citizens, Green card holders or other U.S. tax residents) with a financial interest in or signature authority over at least one financial account located outside the United States, provided the aggregate value/balance of all foreign financial accounts exceeded the US $10,000 at any time during the calendar year reported.
April 18 (default deadline)
An automatic 6-month extension is available. No action is required by the taxpayer to extend the default deadline at this time.
October 16 (extended deadline)
Form 709 – United States Gift (and Generation-Skipping Transfer) Tax Return is required to be filed with the IRS to report certain gifts. The form is filed by the donor.
April 18 (default deadline)
Generally, Form 709 must be filed no earlier than January 1, but not later than April 15, of the year after the gift was made. Extension of time to file is available. Extension to file can be accomplished by extending the deadline for fling tax return or by filing Form 8892. If the donor died during 2022, Form 709 must be filed not later than the earlier of:
– The due date (with extensions) for filing the donor’s estate tax return; or April 18, 2023, or
– the extended due date granted for filing the donor’s gift tax return.
U.S. Nonresidents (Nonresident Alien Individuals)
U.S. nonresident alien individuals and nonresident alien estates or trusts
April 18 (special deadline)
This filing deadline applies to individual U.S. nonresident aliens who received wages subject to U.S. income tax withholding (additional automatic 6-month extension available upon filing with the IRS of Form 4868 or making an electronic tax payment by due date of return). “Automatic” for these purposes means that no IRS consent is required. This filing deadline applies to calendar year end nonresident alien estates or trusts that had an office in the United States (additional 6-month extension available upon filing with the IRS of Form 4868 or making an electronic tax payment by due date of return).
June 15 (default deadline)
Nonresident alien individuals who did not receive wages subject to U.S. income tax withholding (additional 6-month extension available upon filing with the IRS of Form 4868 or making an electronic tax payment by due date of return). “Automatic” for these purposes means that no IRS consent is required. This filing deadline applies to calendar year-end nonresident alien estates or trusts that do not have an office in the United States (additional 6-month extension available upon filing with the IRS of Form 4868 or making an electronic tax payment by due date of return).
October 16 (extended deadline – from April 18)
December 15 (extended deadline – from June 15)
Individual taxpayers who take a treaty-based return position
IRS Form 8833For individual taxpayers, Form 8833 is attached to Form 1040-NR (accordingly, Form 1040-NR filing due dates apply – see above)
The Form is usually attached to Form 1040-NR, if Form 1040-NR is required to be filed. However, if the taxpayer is not required to file Form 1040-NR, they may still be required to file Form 8840 on a standalone basis. Whether Form 8840 is attached to the tax return or filed independently, the filing deadlines (including extensions) for filing Form 1040-NR apply for purposes of filing Form 8840). See above.
Business
U.S. Resident Entities (Including Trusts)
U.S. Corporation (C Corporation)
April 18 (default deadline for calendar year-end corporations and extended deadline for June 30 fiscal year-end corporations)
For fiscal year-end taxpayers, the filing deadline is on the 15th day of the 4th month following the end of the company’s tax year (additional 6-month extension available upon filing with the IRS of Form 7004).
September 15 (deadline for June 30 fiscal year-end corporations)
For taxpayers that have June 30 fiscal year-end, the filing deadline is on 15th day of the 3rd month following the end of the taxpayer’s tax year (additional 7-month extension available for June 30 year-end taxpayers upon filing with the IRS of Form 7004)
October 16 (extended deadline from April 18)
June 15
(default deadline for calendar year-end foreign corporations with no office or place of business in the United States)
October 16
(extended deadline from April 18 deadline).
December 15
(extended deadline from June 15 deadline).
S Corporation
March 15
Or the 15th day of the 3rd month following the end of the company’s tax year (additional 6-month exception available upon filing of Form 7004).
September 15
Extended due date.
Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Starting from 2017, the Form also is required to be filed by U.S. LLCs with a single foreign owner member (LLC is treated as a disregarded entity for U.S. federal income tax purposes)
The Form is attached to Form 1120 (accordingly, Form 1120 filing due dates apply).
U.S. and Foreign partnerships (exceptions for Foreign partnerships apply)
March 15
Or the 15th day of the 3rd month following the end of the tax year ended (additional 6-month extension available upon filing of Form 7004).
September 15
Extended due date.
Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner
March 15
Or the 15th day of the 3rd month following the end of the company’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.June 15
Or the 15th day of the 6th month following the end of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.An extension of time to file Form 8804 can be requested by filing Form 7004 with the IRS.
IRS Form 8804
Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner
The Form is filed separately from Form 1065. Foreign partners must attach Form 8805 to their U.S. income tax return.
March 15
Or the 15th day of the 3rd month following the end of the partnership’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.June 15
Or the 15th day of the 6th month following the end of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.IRS Form 8805
U.S. estates and trusts
April 18
Or the 15th day of the 4th month following the close of the tax year (additional 5.5-month extension available upon filing of Form 7004).
October 16
Extended due date.
IRS Form 706
-The date that is 30 days after the date Form 706 or Form 706-NA is required to be filed with the IRS (including extensions); or
-The date that is 30 days after the date Form 706 or Form 706-NA is filed with the IRS. Certain exceptions apply.
IRS Form 8971
U.S. Nonresident Entities (Including Trusts)
Foreign Corporations with or without an office or place of business in the United States
April 18
Or the 15th day of the 4rd month following the year of the company’s tax year – Foreign Corporation with an office or place of business in the United States (additional 6-month extension available for calendar year-end taxpayers upon filing of Form 7004). For taxpayers with June 30 calendar year-end, the 15th day of the 3rd month following the year of the company’s tax year (additional 7-month extension available for June 30 year-end taxpayers upon filing of Form 7004).
June 15
Or the 15th day of the 6th month following the year of the company’s tax year – Foreign Corporation without an office or place of business in the US (additional 6-month extension available upon filing of Form 7004).
October 16
Extended due date (From April 18 due date).
December 15
Extended due date (From June 15 due date).
Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business
The Form is attached to Form 1120-F (accordingly, Form 1120-F filing due dates apply).IRS – Form 5472
U.S. and Foreign partnerships (exceptions for Foreign partnerships apply)
March 15
Or the 15th day of the 3rd month following the end of the tax year ended (additional 6-month extension available upon filing of Form 7004).
September 15
Extended due date.
Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner
April 18
Or the 15th day of the 4th month following the end of the company’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.
June 15
Or the 15th day of the 6th month following the end of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.
An extension of time to file Form 8804 can be requested by filing Form 7004 with the IRS.
September 15
(extended deadline from March 15)
December 15
(extended deadline from June 15)
Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner
The Form is filed separately from Form 1065. Foreign partners must attach Form 8805 to their U.S. income tax return.
March 15
Or the 15th day of the 4th month following the end of the partnership’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.June 15
Or the 15th day of the 6th month following the end of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.September 15
(extended deadline from March 15)December 15
(extended deadline from June 15) IRS Form 8805Foreign Trusts with U.S. owners
March 15
Or the 15th day of the 3rd month following the close of the year-end (additional 6-month extension available).September 15
Extended due date.IRS Form 3520-A
Form 706-NA is due within 9 months after the date of death. A 6-month automatic extension of time to file can be requested by filing with the IRS Form 4768.
IRS Form 706-NA
The due date for filing Form 8971 is no later than the earlier of:
-The date that is 30 days after the date Form 706 or Form 706-NA is required to be filed with the IRS (including extensions); or
-The date that is 30 days after the date Form 706 or Form 706-NA is filed with the IRS. Certain exceptions apply.
IRS Form 8971
Deadlines Organized by Dates
Individual
U.S. Residents
- Form 1040 – U.S. Individual Income Tax Return
- Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Form 8938 – Statement of Specified Foreign Financial Assets
This is an automatically extended due date that applies to U.S. persons (U.S. citizens and Green card holders) residing outside the United States. They are considered U.S. persons (residents) for U.S. federal income tax purposes.
- Form 1040 – U.S. Individual Income Tax Return
- Form 2555 – Foreign Earned Income
- Form 5471 – Information Return of U.S. Persons With Respect To Certain Foreign Corporations
- Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Form 8833 – Treaty-Based Return Position Disclosure
This is an extended due date. Note that depending on the form filed, an affirmative action to extend the original due date for filing the respective form may have been required.
- Form 1040 – U.S. Individual Income Tax Return
- Form 2555 – Foreign Earned Income
- Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Form 8938 – Statement of Specified Foreign Financial Assets
- FBAR – FinCEN Form 114 – Report of Foreign Bank and Financial Accounts
This is an extended deadline, provided the IRS consent to provide a 2-month special extension to file was received.
U.S. Nonresidents (Nonresident Alien Individuals)
U.S. nonresidents are required to file their U.S. income tax return (Form 1040-NR) by this due date, provided they were employed and received wages subject to U.S. income tax withholding.
- Form 1040-NR – U.S. Nonresident Alien Income Tax Return
- Form 8833 – Treaty-Based Return Position Disclosure
- Form 8840 – Closer Connection Exception Statement for Aliens
This is general filing due date for U.S. nonresidents, provided they did not have wages subject to U.S. income tax withholding.
- Form 1040-NR – U.S. Nonresident Alien Income Tax Return
- Form 8833 – Treaty-Based Return Position Disclosure
- Form 8840 – Closer Connection Exception Statement for Aliens
This is an extended due date for original April 17 due date filers.
This is an extended due date for original June 15 due date filers.
Business
U.S. Resident Entities (Including Trusts)
- Form 1120-S – U.S. Income Tax Return for an S Corporation
- Form 1065 -U.S. Return of Partnership Income
- Form 8804 – Annual Return for Partnership Withholding Tax
- Form 8805 – Foreign Partner’s Information Statement of Section 1446 Withholding Tax
- Form 1120 – U.S. Corporation Income Tax Return
- Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
- Form 1041 – U.S. Income Tax Return for Estates and Trusts
This is an extended due date for original March 15 due date filers.
Extended due date for Form 1041 – U.S. Income Tax Return for Estates and Trusts
U.S. Nonresident Entities (Including Trusts)
- Form 1065 -U.S. Return of Partnership Income
- Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner
- Form 8804 – Annual Return for Partnership Withholding Tax
- Form 8805 – Foreign Partner’s Information Statement of Section 1446 Withholding Tax
- Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
- Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
- Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
- Form 8804 – Annual Return for Partnership Withholding Tax
- Form 8805 – Foreign Partner’s Information Statement of Section 1446 Withholding Tax