Looking ahead helps you plan for the future and anticipate additional responsibilities you and your company may have.  Our calendar is designed to help you quickly see the dates that may be important to you.

  DATE DESCRIPTION TYPE OF TAX  
  December 12, 2011 Tip employees report November tips to employers Payroll  
  December 15, 2011 Corporations - 4th Quarter estimated payment for 2010 is due Income  
  January 10, 2012 Tip employees report December 2011 tips to employers. Payroll  
  January 17, 2012

Individuals - 4th Quarter estimated payments due for 2011

 Income  
  January 31, 2012 All businesses - Forms 1099, 1098 and W-2 must be given to recipients. Due date has been extended to March 31s for all Forms filed electronically (not by magnetic media). Income  
  February 10, 2012 Tip employees report January tips to employers Payroll  
  February 15, 2012

Individuals who claimed exemption from income tax withholding last year on Form W-4 must file a new Form W-4 to continue the exemption for another year.

Furnish Forms 1099-B, 1099-S, and certain Forms 1099-MISC to recipients.

 Income  
  February 28, 2012 All businesses - information returns (1099, W-2, 1098) must be filed (copies should have been given to the individual recipients by January 31).  Payroll  
  March 12, 2012

Tip employees report February tips to employers

 Payroll  
  March 15, 2012 Corporations - File 2011 calendar year return (Form 1120 or 1120-A).  An automatic 6-month extension of time to file the return may be requested by filing Form 7004 and paying any tax due. Income  
  March 15, 2012 S Corporations - File 2011 calendar year return (Form 1120S), and provide each shareholder with a copy of Schedule K-1.  An automatic 6-month extension of time to file the return may be requested by filing Form 7004. Income  
  March 15, 2012 S Corporation - For an entity desiring to be treated as an S Corporation beginning with calendar year 2011, an election must be made to become an S Corporation by filing Form 2553 Income  
  April 2, 2012 All businesses - file forms 1098, 1099, or W-2 electronically with the IRS by this date.  This due date only applies if you file electronically (not by magnetic media).  The due date for giving the recipient these forms is still January 31. Payroll  
  April 10, 2012 Tip employees report March tips to employers Payroll  
  April 17, 2012

Individuals - File 2011 income tax return and pay any tax due.  An automatic 6-month extension of time to file may be requested by filing Form 4868 and paying any tax due.

 Income  
  April 17, 2012

Individuals - 1st Quarter estimated payments due for 2012

 Income  
  April 17, 2012

Partnerships - File 2011 calendar year return (Form 1065), and provide each partner with a copy of Schedule K-1.  An automatic 5-month extension of time to file the return may be requested by filing Form 7004.

 Income  
  April 17, 2012

Corporations - 1st Quarter estimated payment for 2012 is due

 Income  
  May 10, 2012 Tip employees report April tips to employers Payroll  
  June 11, 2012

Tip employees report May tips to employers

 Payroll  
  June 15, 2012 Individuals who live/work outside the US - File 2011 income tax return and pay any tax due.  An automatic 4-month extension of time to file may be requested by filing Form 4868 and paying any tax due Income  
  June 15, 2012

Individuals - 2nd Quarter estimated payment for 2012 is due

 Income  
  June 15, 2012 Corporations - 2nd Quarter estimated payment for 2012 is due Income  
  July 10, 2012 Tip employees report June tips to employers Payroll  
  August 10, 2012 Tip employees report July tips to employers Payroll  
  September 10, 2012 Tip employees report August tips to employers Payroll  
  September 17, 2012

Individuals - 3rd Quarter estimated payment for 2012 is due

 Income  
  September 17, 2012 Corporations - If you filed a 6-month extension, file a 2011 income tax return.  Pay any tax, interest, and penalties due. Income  
  September 17, 2012 S Corporations - If you filed an automatic 6-month extension, file a 2011 income tax return.  Pay any tax, interest, and penalties due Income  
  September 17, 2012 Partnerships - If you were given an additional 5-month extension, file your 2011 return Income  
  September 17, 2012 Corporations - 3rd Quarter estimated payment for 2012 is due.  Income  
  October 10, 2012

Tip employees report September tips to employers

 Payroll  
  October 15, 2012 Individuals - If you were given an automatic 6-month extension, file a 2011 income tax return.  Pay any tax, interest, and penalties due. Income  
  November 13, 2012 Tip employees report October tips to employers Payroll  
  December 10, 2012 Tip employees report November tips to employers Payroll  
  December 17, 2012 Corporations - 4th Quarter estimated payment for 2012 is due Income