Tax Due Dates

/Tax Due Dates
Tax Due Dates 2018-09-10T06:56:21+00:00

Having trouble keeping up with what is due and when it is due?

Let Aguirre, Greer & Co. keep you on track and on time! Below are key dates for individuals and businesses.

 December 2011
December 15 Corporations – Deposit the fourth installment of estimated income tax for 2011. 
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
 January 2012
January 01 Employers – Stop advance payments of the earned income credit.
January 02 Employers – Give your employees their copies of Form W-2 for 2011 by January 31, 2012.
January 17 Employers – Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2011.
Individuals – Make a payment of your estimated tax for 2011 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). 
Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2011.
January 31 Employers – Federal unemployment tax. File Form 940 for 2011. 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.
Employers – Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2011. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.)
Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for 2011 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.)
Employers – Give your employees their copies of Form W-2 for 2011.
Individuals – who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 17, you may choose (but are not required) to file your income tax return (Form 1040) for 2011. Filing your return and paying any tax due by January 31, 2011 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 17.
Businesses – Give annual information statements to recipients of 1099 payments made during 2011.
Certain Small Employers – File Form 944 to report social security and Medicare taxes and withheld income tax for 2011. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more from 2011 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return.
 February 2012
February 10 Employers – Federal unemployment tax. File Form 940 for 2011. This due date applies only if you deposited the tax for the year in full and on time.
Employers – Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2011. This due date applies only if you deposited the tax for the quarter in full and on time.
Certain Small Employers – File Form 944 to report social security and Medicare taxes and withheld income tax for 2011. This tax due date applies only if you deposited the tax for the year in full and on time.
Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for 2011 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
February 15 Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
February 16 Employers – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2011, but did not give you a new Form W-4 to continue the exemption this year.
February 28 Businesses – File information returns (Form 1099) for certain payments you made during 2011.
February 29 Employers – File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2011.
Employers – with employees who work for tips. File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips.
 March 2012
March 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Corporations – File a 2011 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S Corporations – File a 2011 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc.,or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
Electing large partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership’s tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.
S corporation election – File Form 2553, Election by a Small Business Corporation,to choose to be treated as an S corporation beginning with calendar year 2012. If Form 2553 is filed late, S treatment will begin with calendar year 2013.
 April 2012
April 02 Electronic filing of Forms 1098, 1099, and W-2G – File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media).
Electronic filing of Forms W-2 – File copies of all the Forms W-2 you issued for 2011. This due date applies only if you electronically file.
April 17 Individuals – File an income tax return for 2011 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.
Household Employers – If you paid cash wages of $1,700 or more in 2011 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2010 or 2011 to household employees. Also report any income tax you withheld for your household employees.
Individuals – If you are not paying your 2012 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2012 estimated tax. Use Form 1040-ES.
Partnerships – File a 2011 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 17.
Electing Large Partnerships – File a 2011 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners.
Corporations – Deposit the first installment of estimated income tax for 2012. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.
April 30 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2012. Deposit any undeposited tax. (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 May 10 to file the return.
Employers – Federal Unemployment Tax. Deposit the tax owed through March if more than $500.
 May 2012
May 10 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.
May 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
 June 2012
June 15 Individuals – If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 17. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15.

However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals – Make a payment of your 2012 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2012.
Corporations – Deposit the second installment of estimated income tax for 2012. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
 July 2012
July 16 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of 2012. Deposit any undeposited tax. (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 August 10 to file the return.
Employers – Federal Unemployment Tax. Deposit the tax owed through June if more than $500.
Employers – If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 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.
Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2012 but less than $2,500 for the second quarter.
 August 2012
August 10 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.
August 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
 September 2012
September 17 Partnerships – File a 2011 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.
Individuals – Make a payment of your 2012 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2012.
Corporations – File a 2011 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.
S Corporations – File a 2011 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Corporations – Deposit the third installment of estimated income tax for 2012. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
 October 2012
October 15 Individuals – If you have an automatic 6-month extension to file your income tax return for 2011, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing Large Partnerships – File a 2011 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
October 31 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2012. Deposit any undeposited tax. (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 November 13 to file the return.
Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2012 but less than $2,500 for the third quarter.
Employers – Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
 November 2012
November 01 Employers – Income Tax Withholding. Ask employees whose withholding allowances will be different in 2013 to fill out a new Form W-4.
November 13 Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.
November 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.