2023

January 20:

Form 5498 available online; for use with contributions to, and year-end market values of, brokerage retirement accounts

January 21:

1099 Consolidated Tax Form, Mailing cycle 1, available online; for accounts holding securities with no anticipated reclassifications

February 11:

1099 Consolidated Tax Form, Mailing cycle 2, available online; for accounts holding securities with income reclassifications to date

February 11:

1099 Preliminary Tax Statement available online only; for early tax preparation with clients receiving 1099s in Mailing cycles 3 or 4 Please note: Statement is for planning purposes only and is not considered final.

February 11:

1099: Info Only (corporate) available online only; supplemental information for corporate and eligible exempt accounts

February 23:

Forms 480.6A, 480.6B, 480.6C, and 480.6D available online; for residents of Puerto Rico

February 25:

1099 Consolidated Tax Form, Mailing cycle 3, available online; for brokerage accounts holding securities with income reclassifications to date

March 04:

1099 Consolidated Tax Form, Mailing cycle 4, available online; for brokerage accounts holding later-issuer reclassifications (e.g., UITs, REITs)

March 05:

Forms 1099 REMIC available online; for OID and other periodic interest reported

March 10:

1042-S (nonretirement) available online; for use with nonretirement accounts held by nonresident aliens with U.S.-source income earnings

March 15:

1042-S (retirement) mailing deadline; for use with retirement accounts held by nonresident aliens with distributions from retirement accounts Please note: This form is not available online.

April 18:

Federal Tax Filing Deadline; filing transactions for 2022 tax year must be completed by this date. For 2022 IRA contributions, IRAs must be established.

April 20:

Form 5500 AVS (retirement plans) available online

May 12:

Follow-up Form 5498 available online; for contributions made between January 1, 2023, and April 18, 2023

December 31:

The deadline for converting funds in retirement and other accounts to a Roth IRA

December 31:

Required minimum distributions must be taken for individuals age 73 or older by year end. After taking your first RMD (for 2021) by April 1, 2022 if you turned 72 in 2021, you also need to take your 2022 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2022.