Tax Calendar – 2012 Due Dates

The effect of Saturdays, Sundays, and federal (but not State) holidays have been taken into account.

January 17th, 2012 – Individuals
Make a payment of your estimated tax for 2011, if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS. This is the final installment date for 2011 estimated tax. However, you don't have to make this payment if you file your 2011 return (Form 1040) and pay any tax due by January 31st, 2012.

January 17th, 2012 – Farmers and fishermen
Pay your estimated tax for 2011 using Form 1040-ES or pay by credit card or by EFTPS. You can then file your 2011 income tax return (Form 1040) by April 17th, 2012. If you don't pay at this time, your 2011 return will be due March 1st, 2012, to avoid an estimated tax penalty.

January 31st, 2012 – All employers
Give your employees their copies of Form W-2 for 2011.

January 31st, 2012 – All businesses
Give an annual information statement to recipients of certain payments you made during 2011. (You can use a copy of the appropriate Form 1099.)

January 31st, 2012 – Individuals
File your income tax return (Form 1040) for 2011 if you didn't pay your last installment of estimated tax by January 17th, 2012. Filing your return now prevents any penalty for late payment of the last installment.

February 28th, 2012 – All businesses
File an information return (Form 1099) with IRS for certain payments you made during 2011. There are different versions of Form 1099 for different types of payments. Use a separate Form 1096 to summarize and transmit each separate version. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is April 2nd, 2012.

February 29th, 2012 – All employers
File Form W-3 along with Copy A of all the Form W-2s you issued for 2011. The due date for electronic filers is April 2nd, 2012.

February 29th, 2012 – Large food and beverage establishment employers
File Form 8027 to report tip income and allocated tips. Use Form 8027-T to summarize and transmit Form 8027 if you have more than one establishment. The due date for electronic filers is April 2nd, 2012.

March 1st, 2012 – Farmers and fishermen
File your 2011 income tax return (Form 1040) and pay any tax due. However, you have until April 17th, if you paid your 2011 estimated tax by January 17th, 2012.

March 15th, 2012 – C corporations and S corporations
File a 2011 calendar year income tax return (Form 1120 or Form 1120S ) and pay any tax still due. If you want an automatic six-month extension, file Form 7004 and deposit what you estimate you owe.

March 15th, 2012 – S elections
File Form 2553 to choose to be treated as an S corporation, beginning with calendar year 2011. If Form 2553 is filed late, S treatment will begin with calendar year 2012 (unless IRS determines there was reasonable cause for failure to file on time).

March 15th, 2012 – Electing large partnerships
Provide each partner with a copy of Schedule K-1 of Form 1065-B.

April 2nd, 2012 – Electronic filers of information returns
File information returns listed under Feb 28 (e.g., Form 1099s, Form W-2s, etc.), which is the due date for non-electronic filers.

April 17th, 2012 – Individuals
File an income tax return for 2011 (Form 1040, Form 1040A, or Form 1040EZ), and pay any tax due. Taxpayers who can't make payments should request (on Form 9465) an agreement to pay in installments. If you want an automatic 6-month extension to file, file Form 4868 and estimate your tax or pay by credit card. Then file Form 1040 or Form 1040A by October 15th, 2012.

If you paid cash wages of $1,700 or more in 2011 to a household employee you must file Schedule H with your income tax return (Form 1040) and report any employment taxes and withheld income taxes for those employees.
Contributions to an IRA for 2011 must be made by this date.

If you aren't paying your 2011 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2011 estimated tax by this date. Use Form 1040-ES or pay by credit card or by EFTPS.

April 17th, 2012 – Partnerships
File a 2011 calendar year return (Form 1065) and provide each partner with a copy of Schedule K-1. If you want an automatic 5-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 17th, 2012.

April 17th, 2012 – Corporations
Deposit the first installment of estimated income tax for 2011.

June 15th, 2012 - Individuals
If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file your 2011 Form 1040 and pay any tax, interest and penalties due. Otherwise, see April 17th, 2012, above. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Make the second installment payment of your 2011 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS.

June 15th, 2012 - Corporations
Deposit the second installment of estimated income tax for 2011.

August 1st, 2012 – All employers
If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or Form 5500-EZ for calendar year 2011. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

September 15th, 2012 – Individuals
Make the third installment payment of your 2011 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS.

September 15th, 2012 – C corporations and S corporations
File a 2011 calendar year income tax return (Form 1120 or Form 1120S) and pay any tax due if you were given an automatic six-month extension.

September 15th, 2012 – Corporations
Deposit the third installment of estimated income tax for 2011.

October 15th, 2012 – Individuals
If you have an automatic 6-month extension to file your income tax return for 2011, file Form 1040 and pay any tax, interest, and penalties due.

During November, 2012 – Income tax withholding
Request employees whose withholding exemptions will be different in 2012 to fill out a new Form W-4.

During November, 2012 – Earned income credit
Request each eligible employee who wants to receive advance payments of the earned income credit during 2012 to fill out a new Form W-5.

December 15th, 2012 – Corporations
Deposit the fourth installment of estimated income tax for 2011.