Distribute Form W-2 to employees who worked for you during 2012. Furnish Forms 1098, 1099, and W-2G to recipients for certain payments during 2012.
File Form 941 for the fourth quarter of 2012. This due date applies for calendar year taxpayers and only if you deposited the tax for the quarter in full and on time.
Note: If you are a fiscal year taxpayer, you should calculate your quarterly due dates based on your fiscal year end date.
Employees: File a new Form W-4 if you claimed exemption from income tax withholding in 2012. Employers: Begin withholding on employees who claimed exemption from withholding in 2012 but did not file a W-4 to continue withholding exemption in 2013. Furnish Forms 1099-B, 1099-S, and certain Forms 1099-MISC to recipients.
File information returns with the IRS, including Forms 1098, 1099, and W-2G for payments made during 2012.
File Form W-3 with Copy A of all Forms W-2 issued for 2012.
File Form 8027 if you are a large food or beverage establishment.
File Form 2290 and pay the tax for vehicles first used in January.
Farmers and Fishermen: File 2012 Form 1040 and pay any tax due. However, you have until Apr 17 to file if you paid your 2012 estimated tax payments by Jan 15, 2013.
Farmers and Fishermen: File 2012 Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your 2012 estimated tax payments by January 15, 2013.
Corporations: File Form 1120 for 2012 calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
S Corporations: File Form 1120S for 2012 calendar year and pay any tax due. Furnish a copy of Schedule K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2013.
Employers: Deposit payroll tax for February if the monthly deposit rule applies.
Note: These tax due dates are based on calendar year taxpayers. If you are a fiscal year taxpayer, you should calculate your quarterly due dates based on your fiscal year end date. Estimated tax payment due dates are the 15th day of the 4th, 6th, 9th, and 12th months of the corporate tax year.
Individuals: File 2012 Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2013 estimated tax.
Household Employers: File Schedule H with Form 1040 if you paid $1,700 or more to a household employee.
Partnerships: File 2012 Form 1065 and furnish a copy of Sch. K-1 to each partner.
Electing Large Partnerships: File 2012 Form 1065 calendar year return.
Corporations: Deposit the first installment of your estimated tax for 2013.
Employers: Deposit payroll tax for March if the monthly deposit rule applies.
File Form 941 for the first quarter of 2013. This due date applies for calendar year taxpayers and only if you deposited the tax for the quarter in full and on time.
Note: If you are a Fiscal Year Taxpayer, you should calculate your quarterly due dates based on your fiscal year end date.
May 15th is the deadline for all calendar year exempt organizations to file Forms 990, 990-PF, and 990-T.
You may file a 5-month extension.
Individuals: Pay the second installment of estimated tax for 2013.
