Tax Center
Track Your Refund
When will you receive your refund? The answer depends on how you filed your return. The IRS should issue your refund check within six to eight weeks of filing a paper return. If you chose to receive your refund through direct deposit, you should receive it within a week. If you use e-file, your refund should be issued between two and three weeks.
You can check on the status of your refund by clicking on the links below.
Check your Refund: click here
Tax Due Dates
March 1
Farmers and Fishermen - File your 2021 income tax return (Form 1040 or Form 1040-SR) and pay any tax due. However, you have until April 18 (April 19 if you live in Maine or Massachusetts) to file if you paid your 2021 estimated tax by January 18, 2022.
March 2
Health Coverage Reporting to Employees - If you are an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals.
March 10
Employees who work for tips. - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 15
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Partnerships - File a 2021 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule KÂ1 (Form 1065) by September 15.
S Corporations - File a 2021 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return, pay any tax, interest, and penalties due and provide each shareholder with a copy of their Schedule K-1 by September 15.
S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2022. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2023.
March 31
Electronic Filing of Forms - File Forms 1097, 1098, 1099 (except Form 1099-NEC), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. The due date for giving the recipient these forms generally remains January 31.
Electronic Filing of Form W-2G - File copies of all the Form W-2G (Certain Gambling Winnings) you issued for 2021. This due date applies only if you electronically file. The due date for giving the recipient these forms remains January 31.
Electronic Filing of Forms 8027 - File copies of all the Forms 8027 you issued for 2021. This due date applies only if you electronically file.
Electronic Filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B - If you're an Applicable Large Employer, file electronic forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS.
April 11
Employees - who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 18
Individuals - File an income tax return for 2021 (Form 1040 or Form 1040-SR) and pay any tax due. If you live in Maine or Massachusetts, you may file by April 19. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return and pay what you estimate you owe in tax to avoid penalties and interest. Then file Form 1040 or Form 1040-SR by October 17.
Household Employers - If you paid cash wages of $2,300 or more in 2021 to a household employee, file Schedule H (Form 1040 or Form 1040-SR) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or Form 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2020 or 2021 to household employees.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
Individuals - If you are not paying your 2022 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2022 estimated tax. Use Form 1040-ES.
Corporations - File a 2021 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.
Corporations - Deposit the first installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
May 2
Employers - Federal unemployment tax. Deposit the tax owed through March if more than $500.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2022. Deposit any undeposited tax. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.
May 10
Employees - who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2022. This due date applies only if you deposited the tax for the quarter in full and on time.
May 16
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
June 10
Employees - who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 15
Individuals - If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 or Form 1040-SR by October 17.
However, if you are a participant in a combat zone you may be able to further extend the filing deadline.
Individuals - Make a payment of your 2022 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2022.
Corporations - Deposit the second installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
July 11
Employees - who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
July 15
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
August 1
Employers - Federal unemployment tax. Deposit the tax owed through June if more than $500.
Employers - If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2021. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2022 but less than $2,500 for the second quarter.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2022. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.
August 10
Employees - who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2022. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
August 15
Employer - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
September 12
Employees - who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15
Individuals - Make a payment of your 2022 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2022.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
S Corporations - File a 2021 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Partnerships - File a 2021 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.
Corporations - Deposit the third installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
October 11
Employees - who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 17
Individuals - If you have an automatic 6-month extension to file your income tax return for 2021, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
Corporations - File a 2021 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
October 31
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2022. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.
Certain Small Employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2022 but less than $2,500 for the third quarter.
Employers - Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
During November
Employers - Income tax withholding. Encourage employees to fill out a new Form W-4 for 2023 if they experienced any personal or financial changes. The 2023 revision of Form W-4 will be available on the IRS website by mid-December.
November 10
Employees - who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2022. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.
November 15
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
December 12
Employees - who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations - Deposit the fourth installment of estimated income tax for 2022. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
Tax Rates
2022 Tax Rates - Single Taxpayers - Standard Deduction $12,950
10% 0 to $10,275
12% $10,275 to $41,775
22% $41,775 to $89,075
24% $89,075 to $170,050
32% $170,050 to $215,950
35% $215,950 to $539,900
37% Over $539,900
2022 Tax Rates - Married Jointly & Surviving Spouses - Standard Deduction $25,900
10% 0 to $20,550
12% $20,550 to $83,550
22% $83,550 to $178,150
24% $178,150 to $340,100
32% $340,100 to $431,900
35% $431,900 to $647,850
37% Over $647,850
2022 Tax Rates - Married Filing Separately - Standard Deduction $12,950
10% 0 to $10,275
12% $10,275 to $41,775
22% $41,775 to $89,075
24% $89,075 to $170,050
32% $170,050 to $215,950
35% $215,950 to $323,925
37% Over $323,925
2022 Tax Rates - Head of Household - Standard Deduction $19,400
10% 0 to $14,650
12% $14,650 to $55,900
22% $55,900 to $89,050
24% $89,050 to $170,050
32% $170,050 to $215,950
35% $215,950 to $539,900
37% Over $539,900
2022 Tax Rates - Estates & Trusts
10% 0 to $2,750
24% $2,750 to $9,850
35% $9,850 to $13,450
37% Over $13,450
Social Security 2022 Tax Rates
Social Security Tax Rate: Employers 6.2%
Social Security Tax Rate: Employees 6.2%
Social Security Tax Rate: Self-Employed 15.3%
Maximum Taxable Earnings $147,000
Medicare Base Salary Unlimited
Medicare Tax Rate: Employers 1.45%
Medicare Tax Rate: Employees 1.45%
Additional Medicare Tax for income above
$200,000 (single filers) or $250,000 (joint filers) 0.9%
Medicare tax on net investment income
($200,000 single filers, $250,000 joint filers) 3.8%
Miscellaneous 2022 Tax Rates
Business expensing limit:
Cap on equipment purchases $2,700,000
Business expensing limit:
New and Used Equipment and Software $1,080,000
Qualified Business Income threshold amount: $170,050 (single and head of household);
$340,100 (married filing joint return)
Qualified Small Employer Health
Reimbursement Arrangement limit: $5,450 (single coverage);
$11,050 (family coverage)
Prior-year safe harbor for estimated
taxes of higher-income 110% of your 2021
tax liability
Standard mileage rate for business driving 58.5
Standard mileage rate for medical driving 18
Standard mileage rate for moving driving -
Members of the Armed Forces on active duty
who move because of a permanent
change of station 18
Standard mileage rate for charitable driving 14
Child Tax Credit $3,000 to $3,600
Unearned income maximum for children
under 19 before kiddie tax applies $1,150
Maximum capital gains tax rate for taxpayers
with income up to $41,675 for single filers,
$83,350 for married filing jointly 0%
Maximum capital gains tax rate for taxpayers
with income above $41,675 for single filers,
$83,350 for married filing jointly 15%
Maximum capital gains tax rate for taxpayers
with income above $459,750 for single filers,
$517,200 for married filing jointly 20%
Capital gains tax rate for unrecaptured
Sec. 1250 gains 25%
Capital gains tax rate on collectibles 28%
Maximum contribution for Traditional/Roth IRA $6,000 if under age 50
$7,000 if 50 or older
Maximum employee contribution to SIMPLE IRA $14,000 if under age 50
$17,000 if 50 or older
Maximum Contribution to SEP IRA 25% of eligible compensation up to $61,000
401(k) maximum employee contribution limit $20,500 if under age 50
$27,000 if 50 or older
Estate tax exemption $12,060,000
Annual Exclusion for Gifts $16,000
Education 2022 Tax Rates
American Opportunity Credit (per student) $2,500
Lifetime Learning Credit (per return) $2,000
Student Loan Interest Deduction $2,500
Coverdell Education Savings Account Contribution $2,000
Source: IRS Revenue Procedure 2021-45
Standard Meal Rates for Family Child Care Providers for income tax returns
Continental U.S.
2021-22 Tax Rates (July 1, 2021-June 30, 2022)
For each breakfast $1.40
For each lunch or supper $2.63
For each snack (up to 3 per day for each child) $0.78
Alaska
2021-22 Tax Rates (July 1, 2021-June 30, 2022)
For each breakfast $2.23
For each lunch or supper $4.26
For each snack (up to 3 per day for each child) $1.27
Hawaii
2021-22 Tax Rates (July 1, 2021-June 30, 2022)
For each breakfast $1.63
For each lunch or supper $3.08
For each snack (up to 3 per day for each child) $0.91
Source: Federal Register
IRS Tax Forms and Publications
View or Print California State Tax Form here.
The publications listed below are located on the IRS Web site and require Adobe Acrobat Reader to view. Visit the Adobe Web Site to install the latest version of Acrobat Reader.
Click a publication to view it online.
Tax Glossary
Schedule K-1 (Form 1065)
Schedule K-1 (Form 1120)
Schedule K-1 (Form 1041)
Your Rights As a Taxpayer
Armed Forces' Tax Guide
Circular E, Employer's Tax Guide
Employer's Supplemental Tax Guide
Employer's Tax Guide to Fringe Benefits
Your Federal Income Tax
Circular A, Agricultural Employer's Tax Guide
Tax Guide for U.S. Citizens and Resident Aliens Abroad
Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
Farmer's Tax Guide
Tax Guide for Small Business
Travel, Entertainment, Gift, and Car Expenses
Exemptions, Standard Deduction, and Filing Information
Medical and Dental Expenses
Child and Dependent Care Expenses
Divorced or Separated Individuals
Tax Withholding and Estimated Tax
Tax Calendars
Excise Taxes (Including Fuel Tax Credits and Refunds)
Foreign Tax Credit for Individuals
Withholding of Tax on Nonresident Aliens and Foreign Corporations
U.S. Government Civilian Employees Stationed Abroad
Social Security and Other Information for Members of the Clergy & Religious Workers
U.S. Tax Guide for Aliens
Moving Expenses
Selling Your Home
Credit for the Elderly or the Disabled
Taxable and Nontaxable Income
Charitable Contributions
Residential Rental Property (Including Rental of Vacation Homes)
Miscellaneous Deductions
Tax Information for First-Time Homeowners
Reporting Tip Income
Business Expenses
Net Operating Losses
Installment Sales
Accounting Periods and Methods
Partnerships
Corporations
Sales and other Dispositions of Assets
Casualties, Disasters, and Thefts
Investment Income and Expenses (Including Capital Gains and Losses and Mutual fund Distributions)
Tax Guide for Seniors
Community Property
Examination of Returns, Appeal Rights, and Claims for Refund
Tax-Exempt Status for Your Organization
Survivors, Executors and Administrators
Retirement Plans for Small Business
Tax Guide for Individuals With Income from U.S. Possessions
Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations
Pension and Annuity Income
Starting a Business and Keeping Records
Business Use of Your Home (Including Use by Day-Care Providers)
Contributions to Individual Retirement Arrangements (IRAs)
Distributions to Individual Retirement Arrangements (IRAs)
Capital Construction Fund for Commercial Fishermen
Earned Income Credit
Tax on Unrelated Business Income of Exempt Organizations
Tax Guide to U.S. Civil Service Retirement Benefits
U.S. Tax Treaties
Tax Highlights for Persons With Disabilities
Request for Taxpayer Advocate Service Assistance
Social Security and Equivalent Railroad Retirement Benefits
Passive Activity and At-Risk Rules
Household Employers Tax Guide
Tax Rules for Children and Dependents
Home Mortgage Interest Deduction
General Rule for Pensions and Annuities
How to Depreciate Property
Reporting Back Pay and Special Wage Payments to the Social Security Administration
Qualified Adoption Expenses
Health Savings Accounts and Other Tax-Favored Health Plans
Tax Benefits for Education
Guide to Original Issue Discount (OID) Instruments
Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Reporting Cash Payments of Over $10,000
Safeguarding Taxpayer Data - A Guide for Your Business
Record Retention Guide
Storing tax records: How long is long enough?
Federal law requires you to maintain copies of your tax returns and supporting documents for three years. This is called the "three-year law" and leads many people to believe they're safe provided they retain their documents for this period of time.
However, if the IRS believes you have significantly underreported your income (by 25 percent or more), or believes there may be indication of fraud, it may go back six years in an audit. To be safe, use the following guidelines.
Create a Backup Set of Records and Store Them Electronically. Keeping a backup set of records -- including, for example, bank statements, tax returns, insurance policies, etc. -- is easier than ever now that many financial institutions provide statements and documents electronically, and much financial information is available on the Internet.
Even if the original records are provided only on paper, they can be scanned and converted to a digital format. Once the documents are in electronic form, taxpayers can download them to a backup storage device, such as an external hard drive, or burn them onto a CD or DVD (don't forget to label it).
You might also consider online backup, which is the only way to ensure that data is fully protected. With online backup, files are stored in another region of the country, so that if a hurricane or other natural disaster occurs, documents remain safe.
Caution: Identity theft is a serious threat in today's world, and it is important to take every precaution to avoid it. After it is no longer necessary to retain your tax records, financial statements, or any other documents with your personal information, you should dispose of these records by shredding them and not disposing of them by merely throwing them away in the trash.
Business Documents To Keep For One Year
Correspondence with Customers and Vendors
Duplicate Deposit Slips
Purchase Orders (other than Purchasing Department copy)
Receiving Sheets
Requisitions
Stenographer's Notebooks
Stockroom Withdrawal Forms
Business Documents To Keep For Three Years
Employee Personnel Records (after termination)
Employment Applications
Expired Insurance Policies
General Correspondence
Internal Audit Reports
Internal Reports
Petty Cash Vouchers
Physical Inventory Tags
Savings Bond Registration Records of Employees
Time Cards For Hourly Employees
Business Documents To Keep For Six Years
Accident Reports, Claims
Accounts Payable Ledgers and Schedules
Accounts Receivable Ledgers and Schedules
Bank Statements and Reconciliations
Cancelled Checks
Cancelled Stock and Bond Certificates
Employment Tax Records
Expense Analysis and Expense Distribution Schedules
Expired Contracts, Leases
Expired Option Records
Inventories of Products, Materials, Supplies
Invoices to Customers
Notes Receivable Ledgers, Schedules
Payroll Records and Summaries, including payment to pensioners
Plant Cost Ledgers
Purchasing Department Copies of Purchase Orders
Sales Records
Subsidiary Ledgers
Time Books
Travel and Entertainment Records
Vouchers for Payments to Vendors, Employees, etc.
Voucher Register, Schedules
Business Records To Keep Forever
While federal guidelines do not require you to keep tax records "forever," in many cases there will be other reasons you'll want to retain these documents indefinitely.
Audit Reports from CPAs/Accountants
Cancelled Checks for Important Payments (especially tax payments)
Cash Books, Charts of Accounts
Contracts, Leases Currently in Effect
Corporate Documents (incorporation, charter, by-laws, etc.)
Documents substantiating fixed asset additions
Deeds
Depreciation Schedules
Financial Statements (Year End)
General and Private Ledgers, Year End Trial Balances
Insurance Records, Current Accident Reports, Claims, Policies
Investment Trade Confirmations
IRS Revenue Agents' Reports
Journals
Legal Records, Correspondence and Other Important Matters
Minute Books of Directors and Stockholders
Mortgages, Bills of Sale
Property Appraisals by Outside Appraisers
Property Records
Retirement and Pension Records
Tax Returns and Worksheets
Trademark and Patent Registrations
Personal Documents To Keep For One Year
Bank Statements
Paycheck Stubs (reconcile with W-2)
Canceled checks
Monthly and quarterly mutual fund and retirement contribution statements (reconcile with year end statement)
Personal Documents To Keep For Three Years
Credit Card Statements
Medical Bills (in case of insurance disputes)
Utility Records
Expired Insurance Policies
Personal Documents To Keep For Six Years
Supporting Documents For Tax Returns
Accident Reports and Claims
Medical Bills (if tax-related)
Property Records / Improvement Receipts
Sales Receipts
Wage Garnishments
Other Tax-Related Bills
Personal Records To Keep Forever
CPA Audit Reports
Legal Records
Important Correspondence
Income Tax Returns
Income Tax Payment Checks
Investment Trade Confirmations
Retirement and Pension Records
Special Circumstances
Car Records (keep until the car is sold)
Credit Card Receipts (keep with your credit card statement)
Insurance Policies (keep for the life of the policy)
Mortgages / Deeds / Leases (keep 6 years beyond the agreement)
Pay Stubs (keep until reconciled with your W-2)
Property Records / improvement receipts (keep until property sold)
Sales Receipts (keep for life of the warranty)
Stock and Bond Records (keep for 6 years beyond selling)
Warranties and Instructions (keep for the life of the product)
Other Bills (keep until payment is verified on the next bill)
Depreciation Schedules and Other Capital Asset Records (keep for 3 years after the tax life of the asset)