Tax Calendar

January 15

  • Individual taxpayers’ final 2012 estimated tax payment is due unless Form 1040 is filed by January 31, 2013, and any tax due is paid with the return.

January 31

  • Most employers must file Form 941 (Employer’s Quarterly Federal Tax Return) to report Medicare, social security, and income taxes withheld in the fourth quarter of 2012. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 11 to file the return.
  • Give your employees their copies of Form W-2 for 2012. If an employee agreed to receive Form W-2 electronically, have it posted on the website and notify the employee.
  • File Form 940 [Employer’s Annual Federal Unemployment (FUTA) Tax Return] for 2012. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and accurately, you have until February 11 to file the return.

February 28

  • The government’s copy of Form W-2 series returns (along with the appropriate transmittal form) should be sent in by today. However, if these forms will be filed electronically, the due date is extended to April 1.
  • File Form W-3 (Transmittal of Wage and Tax Statements) along with Copy A of all the Forms W-2 you issued for 2012. If you file Forms W-2 electronically, your due date will be extended to April 1.

March 15

  • 2012 income tax returns must be filed or extended for calendar-year corporations. If the return is not extended, this is also the last day for calendar-year corporations to make 2012 contributions to pension and profit-sharing plans.

 

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