2012 Calendar

January 17

Pay the final installment of your 2011 estimated tax.  Use Form 1040-ES

January 31

Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2011. Furnish Form W-2 to employees who worked for you during 2011.  File your tax return if you did not pay your last installment of estimated tax by January 17th.

February 15

File a new Form W-4 if you claimed exemption from income tax withholding in 2011. Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

February 28

File information returns, including Forms 1098, 1099 and W-2G for payments made during 2011.

February 29

File Form W-3 with Copy A of all Forms W-2 issued for 2011.

March 15

Corporations  File Form 1120 for 2011 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 2011 calendar year and pay any tax due.   Furnish a copy of Sch. K-1 to each shareholder.  File Form 2553 to elect S Corporation status beginning with calendar year 2012.

April 17

Individuals  File 2011 Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax.  Pay the first installment of 2012 estimated tax.

Partnerships  File 2011 Form 1065 and furnish a copy of Sch. K-1 to each partner.  Form 1065 calendar year return.

Household Employers   File Sch. H with Form 1040 if you paid $1,700 or more to a household employee.

Corporations  Deposit the first installment of your estimated tax for 2012.

May 15

Annual Franchise Tax Report due or extension and payment are due. For 6-month extension, file Form 05-164 and deposit estimated tax.

June 15

Individuals outside the U.S.  File 2011 Form 1040.

Individuals  Pay the second installment of estimated tax for 2012.

Corporations  Deposit the second installment of your 2012 estimated tax.

September 17

Individuals  Pay the third installment of your estimated tax for 2012.

Partnerships  File 2011 Form 1065 if you timely requested a 5-month extension.

Corporations  File calendar year 2011 Form 1120 or 1120S if you timely requested a 6-month extension. Deposit third installment of your 2012 estimated tax.

October 15

Individuals  File 2011 Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension

November 15

Annual Franchise Tax Report final extension date.  Return and payment are due.

December 17

Corporations  Deposit the fourth installment of your estimated tax for 2012