Upcoming Tax Deadlines
January 1, 2013January
| Thu | 3 | Deposit payroll tax for payments on Dec 26-28 if the semiweekly deposit rule applies. |
| Fri | 4 | Deposit payroll tax for payments on Dec 29 – Jan 1 if the semiweekly deposit rule applies. |
| Wed | 9 | Deposit payroll tax for payments on Jan 2-4 if the semiweekly deposit rule applies. |
| Thu | 10 | Employers: Employees are required to report to you tips of $20 or more earned during Dec 2012 |
| Fri | 11 | Deposit payroll tax for payments on Jan 5-8 if the semiweekly deposit rule applies. |
| Tue | 15 | Individuals: Pay the final installment of your 2012 estimated tax. Use Form 1040-ES. |
| Tue | 15 | Farmers and fishermen: Pay your estimated tax for 2012. Use Form 1040-ES. |
| Tue | 15 | Employers: Deposit payroll tax for Dec 2012 if the monthly deposit rule applies. |
| Wed | 16 | Deposit payroll tax for payments on Jan 9-11 if the semiweekly deposit rule applies. |
| Fri | 18 | Deposit payroll tax for payments on Jan 12-15 if the semiweekly deposit rule applies. |
| Thu | 24 | Deposit payroll tax for payments on Jan 16-18 if the semiweekly deposit rule applies. |
| Fri | 25 | Deposit payroll tax for payments on Jan 19-22 if the semiweekly deposit rule applies. |
| Wed | 30 | Deposit payroll tax for payments on Jan 23-25 if the semiweekly deposit rule applies. |
| Thu | 31 | File Form 720 for the fourth quarter of 2012. |
| Thu | 31 | Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2012. Furnish Form W-2 to employees who worked for you during 2012. |
| Thu | 31 | File Form 730 and pay the tax on wagers accepted during Dec 2012. |
| Thu | 31 | Deposit any FUTA tax owed through Dec 2012. |
| Thu | 31 | File Form 2290 and pay the tax for vehicles first used in Dec 2012. |
| Thu | 31 | Files Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. |
| Thu | 31 | File your tax return if you did not pay your last installment of esimated tax by January 15th |
February
| Fri | 1 | Deposit payroll tax for payments on Jan 26-29 if the semiweekly deposit rule applies. |
| Wed | 6 | Deposit payroll tax for payments on Jan 30 – Feb 1 if the semiweekly deposit rule applies. |
| Fri | 8 | Deposit payroll tax for payments on Feb 2-5 if the semiweekly deposit rule applies. |
| Mon | 11 | Employers: Employees are required to report to you tips of $20 or more earned during Jan. |
| Mon | 11 | File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. |
| Wed | 13 | Deposit payroll tax for payments on Feb 6-8 if the semiweekly deposit rule applies. |
| Fri | 15 | File a new Form W-4 if you claimed exemption from income tax withholding in 2012. |
| Fri | 15 | Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. |
| Fri | 15 | Deposit payroll tax for Jan if the monthly deposit rule applies. |
| Fri | 15 | Deposit payroll tax for payments on Feb 9-12 if the semiweekly deposit rule applies. |
| Sat | 16 | Begin withholding on employees who claimed exemption from withholding in 2012 but did not file a W-4 to continue withholding exemption in 2013. |
| Thu | 21 | Deposit payroll tax for payments on Feb 13-15 if the semiweekly deposit rule applies. |
| Fri | 22 | Deposit payroll tax for payments on Feb 16-19 if the semiweekly deposit rule applies. |
| Wed | 27 | Deposit payroll tax for payments on Feb 20-22 if the semiweekly deposit rule applies. |
| Thu | 28 | File information returns, including Forms 1098, 1099 and W-2G for payments made during 2012. |
| Thu | 28 | File Form W-3 with Copy A of all Forms W-2 issued for 2012. |
| Thu | 28 | File Form 8027 if you are a large food or beverage establishment. |
| Thu | 28 | File Form 730 and pay the tax on wagers accepted during January. |
| Thu | 28 | File Form 2290 and pay the tax for vehicles first used in January. |
March
| Fri | 1 | Deposit payroll tax for payments on Feb 23-26 if the semiweekly deposit rule applies. |
| Fri | 1 | Farmers and Fisherman: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2012 estimated tax payments by Jan 15, 2013. |
| Wed | 6 | Deposit payroll tax for payments on Feb 27 – Mar 1 if the semiweekly deposit rule applies. |
| Fri | 8 | Deposit payroll tax for payments on Mar 2-5 if the semiweekly deposit rule applies. |
| Mon | 11 | Employers: Employees are required to report to you tips of $20 or more earned during February. |
| Wed | 13 | Deposit payroll tax for payments on Mar 6-8 if the semiweekly deposit rule applies. |
| Fri | 15 | Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax. |
| Fri | 15 | Employers: Deposit payroll tax for Feb. if the monthly deposit rule applies. |
| Fri | 15 | S Corporations: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2013. |
| Fri | 15 | Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner. |
| Fri | 15 | Deposit payroll tax for payments on Mar 9-12if the semiweekly deposit rule applies. |
| Wed | 20 | Deposit payroll tax for payments on Mar 13-15 if the semiweekly deposit rule applies. |
| Fri | 22 | Deposit payroll tax for payments on Mar 16-19 if the semiweekly deposit rule applies. |
| Wed | 27 | Deposit payroll tax for payments on Mar 20-22 if the semiweekly deposit rule applies. |
| Fri | 29 | Deposit payroll tax for payments on Mar 23-26 if the semiweekly deposit rule applies. |