As an Oct. 1 deadline approaches for Congress to broker a deal and keep the government from shutting down, taxpayers may be wondering how a shutdown will affect upcoming tax filing deadlines. Individual taxpayers who filed for a six-month extension must still file their 2022 income tax returns (Forms 1040 or Forms 1040-SR) and pay any tax, interest and penalties due by Oct. 16. Calendar-year C corporations that filed for a six-month extension also must file their 2022 tax returns (Forms 1120) and pay any tax, interest and penalties due by Oct. 16. Employers must report and pay income tax withholding and FICA taxes for the third quarter of 2023 by Oct. 31.
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