April 2022 tax and compliance deadlines

Welcome to the April 2022 list of important tax and compliance deadlines. Tax Day is almost here! While you’re busy finishing up individual returns and putting clients on extension, don’t forget to pay attention to these deadlines for you and your clients.

In April, it’s recommended that you:

• File extensions for individual clients who will not meet the April 15 filing deadline.
• Conduct reviews of clients’ prior year returns to determine the need for amended returns.
• File extensions for corporate clients that will not meet the April 15 filing deadline.

Key Compliance Dates:

Friday, April 1—Semiweekly depositors deposit FICA and withheld income tax on wages paid on March 26–29.

Wednesday, April 6—Semiweekly depositors deposit FICA and withheld income tax on wages paid on March 30–April 1.

Friday, April 8—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 2–5.

Monday, April 11—Tipped employees who received $20 or more in tips during March report them to the employer on Form 4070, Employee’s Report of Tips to Employer.

Wednesday, April 13—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 6–8.

Monday, April 18:

• Individuals file 2021 returns (Form 1040 or Form 1040-SR); alternatively, file for an automatic six-month extension (Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return).
• Calendar-year C corporations file 2021 returns on Form 1120, U.S. Corporation Income Tax Return; alternatively, file for an automatic six-month extension (Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax Information, and Other Returns).
• Individuals and calendar-year corporations pay first installment of 2022 estimated tax.
• Monthly depositors deposit FICA and withheld income tax for March.
• Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 9–12.

Note: D.C. Emancipation Day is observed on April 15 in 2022, moving the return due date for most filers to Monday, April 18. However, the filing deadline for taxpayers in Maine and Massachusetts is April 19 due to the observance of Patriots’ Day on April 18 in those states.

Wednesday, April 20—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 13–15.

Friday, April 22—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 16–19.

Wednesday, April 27—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 20–22.

Friday, April 29—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 23–26.

Note: Because April 30 falls on a Saturday, end-of-month filings are pushed to Monday, May 2.

Intuit Accountants Resources:

• The April 2022 calendar with filing deadlines and reminders for you and your clients.
• Key tax facts for 2021

As always, visit Intuit Accountants for more information and training resources.