The season is on us again to file our tax returns and it is important to be prepared for the deadlines.  Note that the IRS can extend the deadlines in the cause of events that effect ability to file (i.e. natural disaster, a pandemic, etc.).  While we experienced a turbulent filing season last year, our anticipation is a tax season without much disruption.

Deadlines to remember:

January 15, 2022               4th Quarter 2021 estimated tax payments due

January 31, 2022               Employer W2 to employees and 1099 to independent contractors

February 15, 2022            Financial Institutions to mail out form 1099B

February 28, 2022            Business to mail 1099 and 1096 to IRS (e-file deadline March 31,2022)

March 15, 2022                 S-Corp and Partnership tax return deadline, 6 months extension due

April 18, 2022                     Individual tax return filing deadline, 6 month extensions due

                                                1st Quarter 2022 estimated tax payments due

June 15, 2022                     2nd Quarter 2022 estimated tax payments due

September 15, 2022        3rd Quarter 2022 estimated tax payments due

                                                S-Corp and Partnership Extension deadline

October 17, 2022              Individual tax return extension deadline

                                                Corporation extension deadline


Keep in mind that an extension is only an extension of time to file, not an extension to pay.  A payment will need to be sent with the extension if applicable.  The failure to file penalty for 1040 return is 5% of tax due per month of the tax year 2021 up to a maximum 25%.  Failure to pay penalty is one-half of 1% each month, up to a maximum of 25% of the tax due calculated from the due date.  And interest will be calculated until the tax is paid in full.

Link to IRS Penalties page

 At Riedel-Hogan CPA we are here to assist with your tax filing needs.  Schedule an appointment online with one of our qualified tax professionals at or call our office at 502-708-1118.


Anne-Marie Hogan CPA 1-02-2022   


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