2023年美国纳税年度的截止日期

美国的纳税年度从每年的1月1日到12月31日. 对于任何受美国税收制度约束的人来说, there are some of the deadlines and key dates for US tax filing that they need to be aware of throughout each tax period, 无论他们身在何处. 以下是2023年美国纳税年度的一些截止日期.

January 16, 2024

Deadline for Individuals to pay Quarter 4 of 2023 Estimated Income Tax payment

Income that does not have US tax withholding 或者不能使用扣除额或外国税收抵免来抵消 may need to be estimated and paid by January 16, 2024使用表格1040-ES.

March 5, 2024

根据65天的选举规则，信托分配的截止日期

The 65-day rule means that any distribution made by an estate or trust during the first 65 days of the tax year can be treated as though it was paid on the last day of the previous tax year provided the election is timely made.

March 15, 2024

Deadline for S corporations (Form 1120-S) and Partnerships (Form 1065) to file their 2023 tax returns

These filings are always due on the 15th day of the 3rd month after the close of a corporation’s or partnership’s tax year. 如果你需要申请六个月的延期, 需要为你的情况提交相关的延期表格.

外国信托所有者提交3520-A表的截止日期

You can request a six-month extension to submit Form 3520-A by filing Extension Form 7004.

April 15, 2024

Deadline for filing 2023 Individual Federal Income Tax Returns Form 1040/1040NR

4月15日适用于居住在美国以外的个人, 2024, 自动延期到6月16日, 2024.

对于居住在美国且需要延期的个人, Form 4868 can be filed, which, if accepted, will allow you an additional six months to file your Individual Federal Income Tax Return.

对于仍欠2023年税款的个人, 最后的付款日期是4月15日, 2024, 在此之后，所欠的金额将开始产生利息.

提交2023年美国赠与税申报表的截止日期

这是提交7090美国赠与税申报表的截止日期. An extension can be requested for an additional six months by filing Form 4868 (or Form 8892 if there is no Federal tax return filing requirement)

Deadline for Individuals to pay Quarter 1 of their 2024 Estimated Income Tax payment

By this date, 个人收入不需要缴纳美国联邦税, 或者不能使用扣除额或外国税收抵免来抵消, 需要缴纳预估税, via Form 1040-ES.

提交2023年FBAR表格的截止日期

提交FBAR表格的时间可以自动延长到2024年10月15日. 在此日期之后，您将不会收到提交FBAR表格的进一步延期.

提交2023年公司所得税申报表的截止日期

To request a six-month extension on filing your 2023 Corporation Income Tax return, 你必须提交延期表7004.

提交2023年美国信托表格1041的截止日期

如果您不能在4月15日之前提交2023年美国信托表格1041, 2024, you can request a five-and-a-half-month extension by filing Extension Form 7004.

提交大多数2023年个人州所得税表格的截止日期.

Although April 15, 2024, is the deadline date for most states, some have later deadlines. 如果需要延期提交州所得税表, 请参考相关国家的延期表. Some states will accept the Federal Extension form if there is not any State Tax due with the State Tax return.

June 17, 2024

Deadline for filing 2023 Individual Federal Income Tax return for individuals residing outside the US as of April 15 and non-resident aliens who do not have a W-2 issued and do not have an office or place of business in the US

可以通过提交4868表格申请四个月的延期.

Deadline for Individuals to pay Quarter 2 of their 2024 Estimated Income Tax payment

By this date, 个人收入不需要缴纳美国联邦税, 或者不能使用扣除额或外国税收抵免来抵消, 需要缴纳预估税, via Form 1040-ES.

September 16, 2024

Final extended deadline for S corporations (Form 1120-S) and Partnerships (Form 1065) to file 2023 tax returns

如果先前申请延期提交1120-S表和1065表, 这是最后的归档日期.

外国信托所有者提交3520-A表的最后期限

If an individual is associated with a foreign trust with at least one US owner, September 15, 2024, 提交表格3520-A的最后日期是什么时候.

Deadline for Individuals to pay Quarter 3 of their 2024 Estimated Income Tax payment

By this date, 个人收入不需要缴纳美国联邦税 或者不能使用扣除额或外国税收抵免来抵消, 需要缴纳预估税, via Form 1040-ES.

September 30, 2024

美国信托公司提交1041表格的最后期限

For US trusts that were granted an extension to submit the Federal Income Tax return, September 30, 2024, 提交1041表的最后延期日期是什么时候.

October 15, 2024

Final extended deadline for people living in the US filing 2024 Individual Federal Income tax return

For US residents who were granted an extension to submit their Individual Federal Income Tax return, October 15, 2024, 这是最后的延期日期吗.

申请2023年FBAR表格的最后期限

这是提交2023年FBAR表格的最后日期. 在此日期之后，不能再延期.

申请2023外国信托表格3520的最后期限

这是提交外国信托表格3520的最后日期. 在此日期之后，不能再延期.

申请2023年美国赠与税表709的最后期限

这是提交外国赠与税表709的最后日期. 在此日期之后，不能再延期.

申请2023年公司所得税申报表的最后期限

If a six-month extension to file your 2023 Corporation Income Tax return was granted, 提交的最后一天是10月15日, 2024.

Final date to request a further two-month of extension for people living outside of the US submitting a Federal Income Tax return

对于那些居住在美国以外的人, a two-month extension to file your Federal Income Tax return can be requested, 会持续到12月15日吗, 2024. 这必须以书面形式提交给国税局，并且不会自动获得批准.

December 16, 2024

Final extended deadline for people living outside of the US and non-residents filing a 2023 Individual Federal Income Tax return

如果国税局批准了进一步的延期, 这是提交2023年联邦所得税申报表的最后期限.

December 30, 2024

这是最后一天做任何税收计划的变动或改变的一年.

December 31, 2024

This is the deadline for individuals to make UK (foreign) tax payments for FTC purposes.

其他需要考虑的时间:

The standard due date for US Estate tax return Form 706 is 9 months after the date of the decedent’s death. 4768表格将提交截止日期延长了6个月.

如果您需要帮助，了解您的美国纳税义务, 无论您身在何处，我们都能提供帮助. Contact us to find out more.

本文由格伦·斯诺撰写