TAX CALENDAR

Date	Action Required
01/04/2012	Employers Make Semi-Weekly Payroll tax deposit on Wednesday's & Friday's
01/17/2012	Individuals, Farmers & Fishermen Pay 4th Estimated Tax Payment
01/17/2012	Estates & Trusts 4th Estimated Tax Payment
01/17/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
01/31/2012	File Heavy Highway Vehicles Form 2290 - various deadlnes - see form instructions
01/31/2012	File Form 730 - Tax Return for Wagers (Accepting Wagers, Pool, Lottery for Profit). Note: This is a monthly form.
01/31/2012	Furnish W-2s recipients
01/31/2012	Furnish 1099 MISC to recipients
01/31/2012	Furnish 1099 Interest to recipients
01/31/2012	Furnish 1099 Dividends to recipients
01/31/2012	Furnish 1098s to borrowers - Mortgage interest
01/31/2012	File 4th, Quarter Payroll Reports
01/31/2012	File Employers Annual Payroll Reports
01/31/2012	File Annual Payroll for Agricultural employees
01/31/2012	Employer's Annual Federal Unemployment (FUTA) Tax Return
01/31/2012	Individuals who missed 4th estimated pmt - May file & pay taxes now
02/15/2012	Employees to File new W-4 with Employer
02/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
02/29/2012	File Paper copy W-3's with Social Security Admin including copies of W-2's
02/29/2012	File paper copy of US transmittal of US information Returns
02/29/2012	Farmers & Fisherman - Use Personal Income Tax Return - Sole Proprietor
02/29/2012	Employers File Annual Report for Employees TIP Income - Form 8027
03/15/2012	S-Corp Election Decision Due (if Applicable)
03/15/2012	S Corporate Returns Due / Calendar Year
03/15/2012	Issue K-1's S Corporate Returns / Calendar Year
03/15/2012	Corporate Returns Due / Calendar Year
03/15/2012	Corporate Returns/S Corp Extensions Due / Calendar Year
03/15/2012	Form 1042S - Foreign Persons US Income subject to withholdings
03/15/2012	Form 1042 - Annual Tax Return of US Income subject to withholdings of Foreign Persons
03/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
03/15/2012	Electing Large Partnerships - Issue K-1s to partners - even if you're on extension
03/31/2012	Electronic filing of W-3's with Social Security Admin including issued W-2's
03/31/2012	Electronic filing of US transmittal of US information Returns
04/17/2012	Last Day to set up and fund IRAs and Roth IRAs for previous year
04/17/2012	Individual Personal Returns due
04/17/2012	Personal Returns due - Nonresident, US income, etc.
04/17/2012	Personal Returns due - Easy Form Return
04/17/2012	Personal Returns due - Not Itemizing Return Form
04/17/2012	Personal Return - Extensions due
04/17/2012	US Gift and Generation-Skipping Transfer Tax Return
04/17/2012	US Gift and Generation-Skipping Transfer Tax Return Extension Due
04/17/2012	Partnership Returns due
04/17/2012	Issue K-1's with Partnership Returns
04/17/2012	Electing Large Partnership Returns due
04/17/2012	Estate & Trusts Returns are due; Bankruptcy fillings use the same form
04/17/2012	Partnership, Estate & Trusts Returns - Extensions due
04/17/2012	Individuals, Farmers & Fishermen Pay 1st Quarter Estimated Tax Payment
04/17/2012	Corporations - 1st Quarter Estimate Tax payment Due
04/17/2012	Estates & Trusts 1st Estimated Tax Payment
04/17/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
04/30/2012	Deposit FUTA tax if more than $500 was paid through March 31st
04/30/2012	1st Quarter Payroll Tax Returns Due
04/30/2012	1st Quarter Federal Excise Tax Return & Payment Voucher - Form 720
05/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
06/15/2012	Individuals, Farmers & Fishermen Pay 2nd Quarter Estimated Tax Payment
06/15/2012	Corporations - 2nd Quarter Estimate Tax payment Due
06/15/2012	Estates & Trusts 2nd Estimated Tax Payment
06/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
06/15/2012	US Taxpayers Overseas Individual Personal Returns due
06/15/2012	US Taxpayers Overseas Claim Foreign Earned Income
06/15/2012	US Individuals Overseas Personal Return Extensions due
06/30/2012	File Form TDF 90-22.1 - Report of Foreign Banks with $10,000 anytime during year
07/16/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
07/31/2012	2nd Quarter Payroll Taxes Due
07/31/2012	Deposit FUTA tax if more than $500 was paid through June 30th
07/31/2012	Employer's Deposit Federal Unemployment (FUTA)
07/31/2012	Employers File Annual Return for Employee Benefits Plan 5500
07/31/2012	Employers File Annual Return for Employee Benefits Plan 5500-EZ
07/31/2012	Employers File request for Extension filing Employee Benefits Plan Return
07/31/2012	2nd Quarter Federal Excise Tax Return & Payment Voucher
08/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
08/30/2012	Time for businesses to consider setting up retirement plans
09/17/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
09/17/2012	Partnership Returns Due- FINAL DEADLINE
09/17/2012	Corporate Returns Due- FINAL DEADLINE
09/17/2012	S Corporate Returns Due- FINAL DEADLINE
09/17/2012	Estate & Trusts Returns - Final Deadline; Bankruptcy fillings use the same form
09/17/2012	Individuals, Farmers & Fishermen Pay 3rd Quarter Estimated Tax Payment
09/17/2012	Corporations - 3rd Quarter Estimate Tax payment Due
09/17/2012	Estates & Trusts 3rd Estimated Tax Payment
09/17/2012	Deadline for Corporations and Partnerships to fund SEP-IRAs for previous year.
09/30/2012	Last day to establish SIMPLE plans for current year
09/30/2012	Time for businesses to consider setting up retirement plans
10/15/2012	Personal Returns due - Nonresident, US income, etc. FINAL DEADLINE
10/15/2012	Personal Returns due - Easy - Final Deadline
10/15/2012	Personal Returns due - Not Itemizing - Final Deadline
10/15/2012	Deadline for Schedule C filer to fund SEP-IRAs for previous year.
10/15/2012	Net Operating Loss - Eligible Small Business carry back loss
10/15/2012	US Gift and Generation-Skipping Transfer Tax Return - Final Deadline
10/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
10/15/2012	Employers File Annual Return for Employee Benefits Plan 5500, if on extension
10/15/2012	Employers File Annual Return for Employee Benefits Plan 5500-EZ, , if on extension
10/31/2012	3rd Quarter Payroll Taxes Due
10/31/2012	Employer's Deposit Federal Unemployment Tax (FUTA) - if total due is more than $500 through Sept 30th.
10/31/2012	3rd Quarter Federal Excise Tax Return & Payment Voucher - Form 720
11/15/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
12/17/2012	Employers Make Monthly Payroll tax deposit on the 15th of each month
12/17/2012	Corporations - 4th Quarter Estimate Due
12/31/2012	Last Day to Open KEOGH account for 2012 deposits
01/15/2013	Individuals, Farmers & Fishermen Pay 4th Quarter Estimated Tax Payment
01/15/2013	Estates & Trusts 4th Estimated Tax Payment
01/15/2013	Employers Make Monthly Payroll tax deposit on the 15th of each month
01/31/2013	File Form 2290 - Heavy Highway Vehicles
01/31/2013	Furnish W-2s recipients
01/31/2013	Furnish 1099 MISC to recipients
01/31/2013	Furnish 1099 Interest to recipients
01/31/2013	Furnish 1099 Dividends to recipients
01/31/2013	4th Quarter Payroll Reports
01/31/2013	File Employers Annual Payroll Reports
01/31/2013	File Annual Payroll for Agricultural employees
01/31/2013	4th Quarter Federal Excise Tax Return & Payment Voucher
02/15/2013	Employers Make Monthly Payroll tax deposit on the 15th of each month
02/28/2013	File W-3, W-2's with Social Security Admin
02/28/2013	File US transmittal of US information Returns
02/28/2013	Mortgage Interest file Form 1098s with IRS
03/15/2013	Foreign Persons US Income subject to withholdings
03/15/2013	Employers Make Monthly Payroll tax deposit on the 15th of each month