Tax Calendar 2012

January 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
1	2	3	4	5	6 Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies.	7
8	9	10 Employers: Employees are required to report to you tips of $20 or more earned during December 2011.	11 Deposit payroll tax for payments on Jan 4–6 if the semiweekly deposit rule applies.	12	13 Deposit payroll tax for payments on Jan 7–10 if the semiweekly deposit rule applies.	14
15	16	17 Individuals: Pay the final installment of your 2011 estimated tax. Use Form 1040-ES. Farmers and fishermen: Pay your estimated tax for 2011. Use Form 1040-ES. Employers: Deposit payroll tax for Dec 2011 if the monthly deposit rule applies.	18	19 Deposit payroll tax for payments on Jan 11–13 if the semiweekly deposit rule applies.	20 Deposit payroll tax for payments on Jan 14–17 if the semiweekly deposit rule applies.	21
22	23	24	25 Deposit payroll tax for payments on Jan 18–20 if the semiweekly deposit rule applies.	26	27 Deposit payroll tax for payments on Jan 21–24 if the semiweekly deposit rule applies	28
29	30	31 File Form 720 for the fourth quarter of 2011. Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2010. Furnish Form W-2 to employees who worked for you during 2011. File Form 730 and pay the tax on wagers accepted during December 2011. Deposit any FUTA tax owed through December 2011. File Form 2290 and pay the tax for vehicles first used in December 2010. Files Forms 940, 941, 943, 944 and/or 945 if you did not pay your last installment of estimated tax by January 17th.

February 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
			1 Deposit payroll tax for payments on Jan 25–27 if the semiweekly deposit rule applies.	2	3 Deposit payroll tax for payments on Jan 28–31 if the semiweekly deposit rule applies.	4
5	6	7	8 Deposit payroll tax for payments on Feb 1-3 if the semiweekly deposit rule applies.	9	10 Employers: Employees are required to report to you tips of $20 or more earned during January. File 2011 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. Deposit payroll tax for payments on Feb 4-7 if the semiweekly deposit rule applies.	11
12	13	14	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. Deposit payroll tax for January if the monthly deposit rule applies. Deposit payroll tax for payments on Feb 8-10 if the semiweekly deposit rule applies.	16 Begin withholding on employees who claim exemption from withholding in 2011 but did not file a W-4 to continue withholding exemption in 2012.	17 Deposit payroll tax for payments on Feb 11-14 if the semiweekly deposit rule applies.	18
19	20	21	22	23 Deposit payroll tax for payments on Feb 15-17 if the semiweekly deposit rule applies.	24 Deposit payroll tax for payments on Feb 18-21 if the semiweekly deposit rule applies.	25
26	27	28 File information returns, including Forms 1098, 1099 and W-2G for payments made during 2011.	29 File Form W-3 with Copy A of all Forms W-2 issued for 2011. File Form 8027 if you are a large food or beverage establishment. File Form 730 and pay the tax on wagers accepted during January. File Form 2290 and pay the tax for vehicles first used in January. Deposit payroll tax for payments on Feb 22-24 if the semiweekly deposit rule applies.

March 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
				1 Farmers and Fisherman: File 2011 Form 1040 and pay any tax due. However, you have until Apr 17 to file if you paid your 2011 estimated tax payments by Jan 15, 2012.	2 Deposit payroll tax for payments on Feb 25-28 if the semiweekly deposit rule applies.	3
4	5	6	7 Deposit payroll tax for payments on Feb 29-Mar 2if the semiweekly deposit rule applies.	8	9 Deposit payroll tax for payments on Mar 3-6 if the semiweekly deposit rule applies.	10
11	12 Employers: Employees are required to report to you tips of $20 or more earned during February.	13	14 Deposit payroll tax for payments on Mar 7-9 if the semiweekly deposit rule applies.	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. Employers: Deposit payroll tax for Feb if the monthly deposit rule applies. 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. Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.	16 Deposit payroll tax for payments on Mar 10-13 if the semiweekly deposit rule applies.	17
18	19	20	21 Deposit payroll tax for payments on Mar 14-16 if the semiweekly deposit rule applies.	22	23 Deposit payroll tax for payments on Mar 17-20 if the semiweekly deposit rule applies.	24
25	26	27	28 Deposit payroll tax for payments on Mar 21-23 if the semiweekly deposit rule applies.	29	30 Deposit payroll tax for payments on Mar 24-27 if the semiweekly deposit rule applies.	31 File Form 2290 and pay the tax for veichles first used in February. File Form 730 and pay the tax on wagers accepted during February.

April 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
1	2 electronically file Forms W-2, W-2G, 1098, 1099, and 8027.	3	4 Deposit payroll tax for payments on Mar 28-30 if the semiweekly deposit rule applies.	5	6 Deposit payroll tax for payments on Mar 31-Apr 3 if the semiweekly deposit rule applies.	7
8	9	10 Employers: Employees are required to report to you tips of $20 or more earned during March.	11 Deposit payroll tax for payments on Apr 4-6 if the semiweekly deposit rule applies.	12	13 Deposit payroll tax for payments on Apr 7-10 if the semiweekly deposit rule applies.	14
15	16	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. Electing Large Partnerships: File 2011 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. Employers: Deposit payroll tax for Mar if the monthly deposit rule applies.	18	19 Deposit payroll tax for payments on Apr 11-13 if the semiweekly deposit rule applies.	20 Deposit payroll tax for payments on Apr 14-17 if the semiweekly deposit rule applies.	21
22	23	24	25 Deposit payroll tax for payments on Apr 18-20 if the semiweekly deposit rule applies.	26	27 Deposit payroll tax for payments on Apr 21-24 if the semiweekly deposit rule applies.	28
29	30 File Form 720 for the first quarter of 2012. File Form 730 and pay the tax on wagers accepted during March. File Form 2290 and pay the tax on vehicles first used in March. Employers: File Form 941 for the first quarter of 2012. Deposit FUTA tax owed through Mar if more than $500.

May 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
		1	2 Deposit payroll tax for payments on Apr 25-27 if the semiweekly deposit rule applies.	3	4 Deposit payroll tax for payments on Apr 28 - May 1 if the semiweekly deposit rule applies.	5
6	7	8	9 Deposit payroll tax for payments on May 2-4 if the semiweekly deposit rule applies.	10 Employers: Employees are required to report to you tips of $20 or more earned during April. File Form 941 for the first quarter of 2012 if you timely deposited all required payments.	11 Deposit payroll tax for payments on May 5-8 if the semiweekly deposit rule applies.	12
13	14	15 Deposit payroll tax for Apr if the monthly deposit rule applies.	16 Deposit payroll tax for payments on May 9-11 if the semiweekly deposit rule applies.	17	18 Deposit payroll tax for payments on May 12-15 if the semiweekly deposit rule applies.	19
20	21	22	23 Deposit payroll tax for payments on May 16-28 if the semiweekly deposit rule applies.	24	25 Deposit payroll tax for payments on May 19-22 if the semiweekly deposit rule applies.	26
27	28	29	30	31 File Form 730 and pay the tax on wagers accepted during April. File Form 2290 and pay the tax for vehicles first used during April. Deposit payroll tax for payments on may 23-25 if the semiweekly deposit rule applies.

June 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
					1 Deposit payroll tax for payments on May 26-29 if the semiweekly deposit rule applies.	2
3	4	5	6 Deposit payroll tax for payments on May30-Jun 1 if the semiweekly deposit rule applies.	7	8 Deposit payroll tax for payments on Jun 2-5 if the semiweekly deposit rule applies.	9
10	11 Employers: Employees are required to report to you tips of $20 or more earned during May.	12	13 Deposit payroll tax for payments on Jun 6-8 if the semiweekly deposit rule applies.	14	15 Individuals outside the U.S.: File 2011 Form 1040. Individuals: Pay the second installment of estimated tax for 2011. Employers: Deposit payroll tax for May if the monthly deposit rule applies. Corporations: Deposit the second installment of your 2012 estimated tax. Deposit payroll tax for payments on Jun 9-12 if the semiweekly deposit rule applies.	16
17	18	19	20 Deposit payroll tax for payments on Jun 13-15 if the semiweekly deposit rule applies.	21	22 Deposit payroll tax for payments on Jun 16-19 if the semiweekly deposit rule applies.	23
24	25	26	27 Deposit payroll tax for payments on Jun 20-22 if the semiweekly deposit rule applies.	28	29 Deposit payroll tax for payments on Jun 23-26 if the semiweekly deposit rule applies.	30

July 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
1	2 File Form 730 and pay the tax on wagers accepted during May. File Form 2290 and pay the tax for vehicles first used during May. File Form 11-C to register and pay annual tax if you are in the business of taking wagers.	3	4	5 Deposit payroll tax for payments on Jun 27-29 if the semiweekly deposit rule applies.	6	7
8	9 Deposit payroll tax for payments on Jun 30-Jul 3 if the semiweekly deposit rule applies.	10 Employers: Employees are required to report to you tips of $20 or more earned during June.	11 Deposit payroll tax for payments on Jul 4-6 if the semiweekly deposit rule applies.	12	13 Deposit payroll tax for payments on Jul 7-9 if the semiweekly deposit rule applies.	14
15	16 Deposit payroll tax for Jun if the monthly deposit rule applies.	17	18 Deposit payroll tax for payments on Jul 11-13 if the semiweekly deposit rule applies.	19	20 Deposit payroll tax for payments on Jul 14-17 if the semiweekly deposit rule applies.	21
22	23	24	25 Deposit payroll tax for payments on Jul 18-20 if the semiweekly deposit rule applies.	26	27 Deposit payroll tax for payments on Jul 21-24 if the semiweekly deposit rule applies.	28
29	30	31 File Form 720 for the second quarter of 2012. File Form 730 and pay the tax on wagers accepted during June. File Form 2290 and pay the tax for vehicles first used during June. Employers: File 2011 Form 5500 or 5500-EZ. Deposit FUTA owed through June if more than $500. File Form 941 for the second quarter of 2012.

August 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
			1 File 2011 Form 550 or 550-EZ. Deposit payroll tax for payments on Jul 25-27 if the semiweekly deposit rule applies.	2	3 Deposit payroll tax for payments on Jul 28-31 if the semiweekly deposit rule applies.	4
5	6	7	8 Deposit payroll tax for payments on Aug 1-3 if the semiweekly deposit rule applies.	9	10 Employers: Employees are required to report to you tips of $20 or more earned during July. File Form 941 for the second quarter of 2012 if you timely deposited all required payments. Deposit payroll tax for payments on Aug 4-7 if the semiweekly deposit rule applies.	11
12	13	14	15 Deposit payroll tax for Jul if the monthly deposit rule applies. Deposit payroll tax for payments on Aug 8-10 if the semiweekly deposit rule applies.	16	17 Deposit payroll tax for payments on Aug 11-14 if the semiweekly deposit rule applies.	18
19	20	21	22 Deposit payroll tax for payments on Aug 15-17 if the semiweekly deposit rule applies.	23	24 Deposit payroll tax for payments on Aug 18-21 if the semiweekly deposit rule applies.	25
26	27	28	29 Deposit payroll tax for payments on Aug 22-24 if the semiweekly deposit rule applies.	30	31 File Form 730 and pay tax on wagers accepted during July. File Form 2290 and pay the tax for vehicles first used during July. Deposit payroll tax for payments on Aug 25-28 if the semiweekly deposit rule applies.

September 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
						1
2	3	4	5	6 Deposit payroll tax for payments on Aug 29-31 if the semiweekly deposit rule applies.	7 Deposit payroll tax for payments on Sep 1-4 if the semiweekly deposit rule applies.	8
9	10 Employers: Employees are required to report to you tips of $20 ore more earned during August.	11	12 Deposit payroll tax for payments on Sep 5-7 if the semiweekly deposit rule applies.	13	14 Deposit payroll tax for payments on Sep 8-11 f the semiweekly deposit rule applies.	15
16	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. Deposit payroll tax for Aug if the monthly deposit rule applies.	18	19 Deposit payroll tax for payments on Sep 12-14 if the semiweekly deposit rule applies.	20	21 Deposit payroll tax for payments on Sep 15-18 if the semiweekly deposit rule applies.	22
23	24	25	26 Deposit payroll tax for payments on Sep 19-21 if the semiweekly deposit rule applies.	27	28 Deposit payroll tax for payments on Sep 22-25 if the semiweekly deposit rule applies.	29
30

October 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
	1 File Form 730 and pay tax on wagers accepted during August. File Form 2290 and pay the tax for vehicles first used during August.	2	3 Deposit payroll tax for payments on Sep 26-28 if the semiweekly deposit rule applies.	4	5 Deposit payroll tax for payments on Sep 29-Oct 2 if the semiweekly deposit rule applies.	6
7	8	9	10 Employers: Employees are required to report to you tips of $20 or more earned during September.	11 Deposit payroll tax for payments on Oct 3-5 if the semiweekly deposit rule applies.	12 Deposit payroll tax for payments on Oct 6-9 if the semiweekly deposit rule applies.	13
14	15 Deposit payroll tax for Sep if the monthly deposit rule applies. Individuals: File 2011 Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension. Electing Large Partnerships: File 2011 Form 1065 if you timely requested a 6-month extension. File 2011 Form 550 if you timely requested an extension on Form 5558.	16	17 Deposit payroll tax for payments on Oct 10-12 if the semiweekly deposit rule applies.	18	19 Deposit payroll tax for payments on Oct 13-16 if the semiweekly deposit rule applies.	20
21	22	23	24 Deposit payroll tax for payments on Oct 17-19 if the semiweekly deposit rule applies.	25	26 Deposit payroll tax for payments on Oct 20-23 if the semiweekly deposit rule applies.	27
28	29	30	31 Deposit payroll tax for payments on Oct 24-26 if the semiweekly deposit rule applies. File Form 720 for the third quarter of 2012. File Form 730 and pay tax on wagers accepted during September. File Form 2290 and pay the tax for vehicles first used during September. File Form 941 for the third quarter of 2011. Deposit FUTA owed through Sep if more than $500.

November 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
				1	2 Deposit payroll tax for payments on Oct 27-30 if the semiweekly deposit rule applies.	3
4	5	6	7 Deposit payroll tax for payments on Oct 31-Nov 2 if the semiweekly deposit rule applies.	8	9 Deposit payroll tax for payments on Nov 3-6 if the semiweekly deposit rule applies.	10
11	12	13 Employers: Employees are required to report to you tips of $20 or more earned during October. File Form 941 for the third quarter of 2012 if you timely deposited all required payments.	14	15 Deposit payroll tax for Oct if the monthly deposit rule applies. Deposit payroll tax for payments on Nov 7-9 if the semiweekly deposit rule applies.	16 Deposit payroll tax for payments on Nov 10-13 if the semiweekly deposit rule applies.	17
18	19	20	21 Deposit payroll tax for payments on Nov 14-16 if the semiweekly deposit rule applies.	22	23	24
25	26 Deposit payroll tax for payments on Nov 17-20 if the semiweekly deposit rule applies.	27	28 Deposit payroll tax for payments on Nov 21-23 if the semiweekly deposit	29	30 File Form 730 and pay tax on wagers accepted during October. File Form 2290 and pay the tax for vehicles first used during October. Deposit payroll tax for payments on Nov 24-27 if the semiweekly deposit rule applies.

December 2012
Sun	Mon	Tue	Wed	Thu	Fri	Sat
						1
2	3	4	5 Deposit payroll tax for payments on Nov 28-30 if the semiweekly deposit rule applies.	6	7 Deposit payroll tax for payments on Dec 1-4 if the semiweekly deposit rule applies.	8
9	10 Employers: Employees are required to report to you tips of $20 or more earned during November.	11	12 Deposit payroll tax for payments on Dec 5-7 if the semiweekly deposit rule applies.	13	14 Deposit payroll tax for payments on Dec 8-11 if the semiweekly deposit rule applies.	15
16	17 Corporations: Deposit the fourth installment of your estimated tax for 2012. Deposit payroll tax for Nov if the monthly deposit rule applies.	18	19 Deposit payroll tax for payments on Dec 12-14 if the semiweekly deposit rule applies.	20	21 Deposit payroll tax for payments on Dec 15-18 if the semiweekly deposit rule applies.	22
23	24	25	26	27 Deposit payroll tax for payments on Dec 19-21 if the semiweekly deposit rule applies.	28 Deposit payroll tax for payments on Dec 22-25 if the semiweekly deposit rule applies.	29
30	31 File Form 730 and pay tax on wagers accepted during November. File Form 2290 and pay the tax for vehicles first used during November.