The tax filing process begins on January 1 of every year for the preceding year. For example, the filing process for 2022 starts on January 1, 2023.
Typically, the deadline for submitting an LLC/Corp’s annual federal tax return, which includes Forms 1120 and 5472, as well as all associated schedules and statements, is April 15 of the subsequent year for the previous tax year. Hence, the deadline for filing the 2022 tax return would be April 15, 2023. However, if April 15 falls on a weekend, the deadline is extended to the following business day, which would be April 18 in this case.