October 2
Trusts and estates – Filing an income tax return for the 2022 calendar year (Form 1041) and paying any tax, interest, and penalties due, if an automatic five-and-a-half-month extension was filed.
Employers – Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2022, except in certain circumstances.
October 10
Employees Who Work for Tips – Reporting September tip income of $20 or more to employers (Form 4070).