Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 17 installment of estimated taxes.

Businesses: Providing Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients.

Employers: Providing 2022 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth quarter 2022 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.

Employers: Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.