Due DatesDue Dates

Tax Calendar – General

Note: Each date shown is the last day for filing the return or making the tax payment indicated. If any date falls on a Saturday,Sunday, or legal holiday, the return or payment is due on the next succeeding business day.
This calendar contains the due dates for 2013 that most taxpayers will need. However, employers and those taxpayers that pay excise taxes should also check the Employment Tax Calendar and the Excise Tax Calendar.
The due dates below apply to calendar-year taxpayers (unless otherwise stated). However, the calendar may be adapted for use by fiscal-year taxpayers because such taxpayers are subject to corresponding requirements.

Jan. 15—Estimated Tax. Final installment of 2012 estimated tax by individuals, unless income tax return filed with final payment by January 31, 2013.
Jan. 31—Withholding. Employees’ statements ( Form W-2 or 1099R) for amounts withheld in 2012 must be furnished by employer. Statements for amounts withheld on certain gambling winnings ( Form W-2G) must be furnished by payer to recipients.
Information Returns. Annual statements must be provided to recipients ( Form 1099-DIV), ( Form 1099-INT), ( Form 1099-PATR), ( Form 1099-OID), ( Form 1099-G), ( Form 1099-MISC), (Form 1099-R) , ( Form 1099-K).
Business recipients of more than $600 of interest on any mortgage must furnish Form 1098 to individual payers.
Individuals. Individuals (other than farmers and fishermen) who owed, but did not pay, estimated tax on January 15 must file final 2012 income tax return and pay tax in full to avoid late payment penalty.
Trusts and Estates. Trusts and estates that owed but did not pay estimated tax on January 15 must file final 2012 income tax return and pay tax in full to avoid late payment penalty.
Feb. 15—Withholding. Last day for filing Form W-4 by employees who wish to claim exemption from withholding of income tax for 2013.
Due date for providing Form 1099-B (Proceeds From Broker and Barter Exchange Transactions) and Form 1099-S (Proceeds From Real Estate Transactions) to recipients. Also due date for providing Form 1099-MISC (Miscellaneous Income) to report broker payments in lieu of dividends or tax-exempt interest or gross proceeds paid to an attorney.
Feb. 28—Information Returns. Annual 1099 series returns (together with transmittal Form 1096 for paper filings or Form 4804 for magnetic media filings) must be filed with the IRS to report payments to recipients who received Form 1099 on January 31st, as indicated above. File information return Form W-2G. The due date is extended to March 31 if these returns were filed electronically (not by magnetic media). Business recipients of more than $600 of interest on any mortgage must file Form 1098 (together with transmittal Form 1096 for paper filings or Form 4804 for magnetic media filings).
March 15—Corporations Due date of 2012 income tax returns for calendar-year U.S. corporations ( Form 1120 or 1120-A).
Due date for calendar-year S corporation 2012 return ( Form 1120S). Due date for providing shareholders copy of Schedule K-1
Last date for filing application by calendar-year corporations for automatic six-month extension of time to file 2012 income tax return (Form 7004).
Last date to provide S shareholders with Schedule K-1.
Partnerships. Last day for all electing large partnerships to deliver Schedule K-1 information returns to its partners even if partnership obtained extension to file Form 1065-B by filing Form 7004.
March 31—Information returns. Deadline for filing Forms 1098, 1099, or W-2G, 3921, and 3922 electronically.
April 15—Individuals. Income tax returns of individuals for the calendar year 2012 ( Form 1040, 1040A or 1040EZ).
Estimated Tax. Calendar-year corporations’ first installment for estimated tax for 2013 taxes due
Payment of first installment of 2013 estimated income taxes by calendar-year individuals (other than farmers and fishermen) ( Form 1040ES).
Trusts, and calendar-year estates and certain residuary trusts in existence more than two years must pay first installment of estimated taxes for 2013 ( Form 1041-ES).
Partnerships. Last day for filing 2012 income tax return for calendar-year partnerships ( Form 1065) and providing partners with Schedule K-1.
Last day for partnerships to file application for automatic five-month extension to file 2012 income tax return and providing Schedule K-1 to partners (Form 7004).
June 15—Individuals. Last day for U.S citizens or resident aliens residing outside of the U.S. and doing business outside of the U.S. (including military personnel not in a combat zone) to file Form 1040 unless an additional four month extension is obtained by filing Form 4868. to file income tax return for calendar year 2012.
Estimated Tax. Calendar-year corporations pay second installment of 2013 estimated tax.
Payment of second installment of 2013 estimated tax by calendar-year individuals (other than farmers and fishermen), trusts, and estates required to make payments. Nonresident aliens who have no wages subject to U.S. withholding must make first payment ( Form 1040ES(NR).
Corporations. Last day for foreign corporations that do not maintain an office or place of business in U.S. to file income tax return for calendar year 2012 ( Form 1120F).
Sept. 15—Estimated Tax. Payment of third installment of 2013 estimated tax by calendar-year corporations.
Payment of third installment of 2013 estimated tax by calendar-year individuals (other than farmers and fishermen), trusts, and estates required to make payments.
Corporations. Last day for filing 2012 income tax return by calendar-year corporations that obtained an automatic six-month filing extension
Partnerships, Trusts,
and Estates.
Due date of 2012 income tax returns for calendar-year partnerships, trusts and estates that filed Form 7004 to obtain automatic five-month filing extension.
Oct. 15—Individuals. Due date of 2012 income tax returns for calendar-year individuals that obtained automatic six-month filing extension.
Oct. 15—Electing large partnership. Due date of 2012 income tax returns for calendar-year electing large partnerships that obtained additional six-month filing extension.
Dec. 15—Estimated Tax. Payment of last installment of 2013 estimated tax by calendar-year corporations.
Jan. 15, 2014—Estimated Tax. Final installment of 2013 estimated tax by calendar-year individuals, trusts, and estates required to make payments (or payment of estimated tax in full by individuals who are first required to pay estimated tax for tax year 2013) who will not file returns and pay tax in full by January 31, 2014. Payment of estimated tax in full by farmers and fishermen who are not filing final returns by March 1, 2014.
Jan. 31, 2014 Individuals (other than farmers and fishermen) and trusts and estates who owed, but did not pay, estimated tax on January 15 must file final 2013 income tax return to avoid late payment penalty.

Tax Calendar – Employment

The due dates set forth below for employment tax returns (withheld income tax, FICA taxes and FUTA tax)
Fiscal-year taxpayers need not make any conversions to determine when employment tax returns must be filed. Similarly, the due dates for excise taxes apply whether the taxpayer uses a fiscal or a calendar tax year.

January 15 Social security, Medicare and withheld income tax. Deposit the tax for payments in December 2012 if the monthly deposit rule applies.
Non-payroll withholding. Deposit the tax for payments in December 2012 if the monthly deposit rule applies.
Jan. 31—Withholding. All employers. Furnish employees with copies of Form W-2 for 2012.
Payors of gambling winnings. Give winners copies of Form W-2G if you either paid reportable gambling winnings or withheld income tax from gambling winnings.
Social Security, Medicare, and withheld income tax. File Form 941 for the fourth
quarter of 2012.
Federal unemployment (FUTA) taxes. File Form 940 for 2012.
February 11 Social security, Medicare and withheld income tax. File Form 941 for the fourth quarter of 2012 only if taxes for the year were deposited in full and on time.
Federal unemployment tax. File Form 940 for 2012 only if taxes for the year were deposited in full and on time.
February 15 Social security, Medicare and withheld income tax. Deposit tax for payments in January if monthly deposit rule applies.
February 16 All employers. Begin withholding income tax from pay of any employee who claimed exemption from withholding in 2012 but did not provide Form W-4 (or Formulario W-4(SP) to continue the exemption for this year.
February 28. All employers. File Form W-3 along with Copy A of all the Forms W-2 you issued for 2012. The due date for filing them with the SSA is extended to April 1 if Form W-2 is filed electronically.
March 15 Social security, Medicare and withheld income tax Deposit the tax for payments in February if the monthly deposit rule applies.
April 1 Information returns – Electronic filing. Electronically file Forms W-2, W-2G, 1098, 1099 and 8027.
April 15 Social security, Medicare and withheld income tax. Deposit the tax for payments in March if the monthly deposit rule applies
April 30 Social security, Medicare and withheld income tax. File Form 941 for the first quarter of 2013.
Federal unemployment tax. Deposit FUTA tax owed through March if more than $500.
May 10 Social security, Medicare and withheld income tax. File Form 941 for the first quarter of 2013 only if taxes for the quarter were deposited in full and on time.
May 15 Social security, Medicare and withheld income tax. Deposit tax for payments in April if the monthly deposit rule applies.
June 17 Social security, Medicare and withheld income tax. Deposit tax for payments in May if the monthly deposit rule applies.
July 15 Social security, Medicare and withheld income tax. Deposit tax for payments in June if the monthly deposit rule applies.
July 31 Social security, Medicare and withheld income tax. File Form 941 for the second quarter of 2013.
Federal unemployment tax. Deposit the tax owed through June if more than $500.
All employers – Benefit plan. File Form 5500 or 5500-EZ for calendar year 2012. File form by the last day of the seventh month after the plan year ends if a fiscal year is used as the plan year.
August 12 Social security, Medicare and withheld income tax. File Form 941 for the second quarter of 2013 only if taxes for the quarter were deposited in full and on time.
August 15 Social security, Medicare and withheld income tax. Deposit tax for payments in July if the monthly deposit rule applies.
September 16 Social security, Medicare and withheld income tax. Deposit tax for payments in August if the monthly deposit rule applies
October 15 Social security, Medicare and withheld income tax. Deposit tax for payments in September if the monthly deposit rule applies./td>
October 31 Social security, Medicare and withheld income tax. File Form 941 for the third quarter of 2013.
Federal unemployment tax. Deposit the tax owed through September if more than $500.
November 12 Social security, Medicare and withheld income tax. File Form 941 for the third quarter of 2013 only if taxes due for the quarter were deposited in full and on time.
November 15 Social security, Medicare and withheld income tax. Deposit tax for payments in October if the monthly deposit rule applies.
December 16 Social security, Medicare and withheld income tax. Deposit the tax for payments in November if the monthly deposit rule applies.

Tax Calendar – General

Note: Each date shown is the last day for filing the return or making the tax payment indicated. If any date falls on a Saturday,Sunday, or legal holiday, the return or payment is due on the next succeeding business day.
This calendar contains the due dates for 2013 that most taxpayers will need. However, employers and those taxpayers that pay excise taxes should also check the Employment Tax Calendar and the Excise Tax Calendar.
The due dates below apply to calendar-year taxpayers (unless otherwise stated). However, the calendar may be adapted for use by fiscal-year taxpayers because such taxpayers are subject to corresponding requirements.

Jan. 15—Estimated Tax. Final installment of 2012 estimated tax by individuals, unless income tax return filed with final payment by January 31, 2013.
Jan. 31—Withholding. Employees’ statements ( Form W-2 or 1099R) for amounts withheld in 2012 must be furnished by employer. Statements for amounts withheld on certain gambling winnings ( Form W-2G) must be furnished by payer to recipients.
Information Returns. Annual statements must be provided to recipients ( Form 1099-DIV), ( Form 1099-INT), ( Form 1099-PATR), ( Form 1099-OID), ( Form 1099-G), ( Form 1099-MISC), (Form 1099-R) , ( Form 1099-K).
Business recipients of more than $600 of interest on any mortgage must furnish Form 1098 to individual payers.
Individuals. Individuals (other than farmers and fishermen) who owed, but did not pay, estimated tax on January 15 must file final 2012 income tax return and pay tax in full to avoid late payment penalty.
Trusts and Estates. Trusts and estates that owed but did not pay estimated tax on January 15 must file final 2012 income tax return and pay tax in full to avoid late payment penalty.
Feb. 15—Withholding. Last day for filing Form W-4 by employees who wish to claim exemption from withholding of income tax for 2013.
Due date for providing Form 1099-B (Proceeds From Broker and Barter Exchange Transactions) and Form 1099-S (Proceeds From Real Estate Transactions) to recipients. Also due date for providing Form 1099-MISC (Miscellaneous Income) to report broker payments in lieu of dividends or tax-exempt interest or gross proceeds paid to an attorney.
Feb. 28—Information Returns. Annual 1099 series returns (together with transmittal Form 1096 for paper filings or Form 4804 for magnetic media filings) must be filed with the IRS to report payments to recipients who received Form 1099 on January 31st, as indicated above. File information return Form W-2G. The due date is extended to March 31 if these returns were filed electronically (not by magnetic media). Business recipients of more than $600 of interest on any mortgage must file Form 1098 (together with transmittal Form 1096 for paper filings or Form 4804 for magnetic media filings).
March 15—Corporations Due date of 2012 income tax returns for calendar-year U.S. corporations ( Form 1120 or 1120-A).
Due date for calendar-year S corporation 2012 return ( Form 1120S). Due date for providing shareholders copy of Schedule K-1
Last date for filing application by calendar-year corporations for automatic six-month extension of time to file 2012 income tax return (Form 7004).
Last date to provide S shareholders with Schedule K-1.
Partnerships. Last day for all electing large partnerships to deliver Schedule K-1 information returns to its partners even if partnership obtained extension to file Form 1065-B by filing Form 7004.
March 31—Information returns. Deadline for filing Forms 1098, 1099, or W-2G, 3921, and 3922 electronically.
April 15—Individuals. Income tax returns of individuals for the calendar year 2012 ( Form 1040, 1040A or 1040EZ).
Estimated Tax. Calendar-year corporations’ first installment for estimated tax for 2013 taxes due
Payment of first installment of 2013 estimated income taxes by calendar-year individuals (other than farmers and fishermen) ( Form 1040ES).
Trusts, and calendar-year estates and certain residuary trusts in existence more than two years must pay first installment of estimated taxes for 2013 ( Form 1041-ES).
Partnerships. Last day for filing 2012 income tax return for calendar-year partnerships ( Form 1065) and providing partners with Schedule K-1.
Last day for partnerships to file application for automatic five-month extension to file 2012 income tax return and providing Schedule K-1 to partners (Form 7004).
June 15—Individuals. Last day for U.S citizens or resident aliens residing outside of the U.S. and doing business outside of the U.S. (including military personnel not in a combat zone) to file Form 1040 unless an additional four month extension is obtained by filing Form 4868. to file income tax return for calendar year 2012.
Estimated Tax. Calendar-year corporations pay second installment of 2013 estimated tax.
Payment of second installment of 2013 estimated tax by calendar-year individuals (other than farmers and fishermen), trusts, and estates required to make payments. Nonresident aliens who have no wages subject to U.S. withholding must make first payment ( Form 1040ES(NR).
Corporations. Last day for foreign corporations that do not maintain an office or place of business in U.S. to file income tax return for calendar year 2012 ( Form 1120F).
Sept. 15—Estimated Tax. Payment of third installment of 2013 estimated tax by calendar-year corporations.
Payment of third installment of 2013 estimated tax by calendar-year individuals (other than farmers and fishermen), trusts, and estates required to make payments.
Corporations. Last day for filing 2012 income tax return by calendar-year corporations that obtained an automatic six-month filing extension
Partnerships, Trusts,
and Estates.
Due date of 2012 income tax returns for calendar-year partnerships, trusts and estates that filed Form 7004 to obtain automatic five-month filing extension.
Oct. 15—Individuals. Due date of 2012 income tax returns for calendar-year individuals that obtained automatic six-month filing extension.
Oct. 15—Electing large partnership. Due date of 2012 income tax returns for calendar-year electing large partnerships that obtained additional six-month filing extension.
Dec. 15—Estimated Tax. Payment of last installment of 2013 estimated tax by calendar-year corporations.
Jan. 15, 2014—Estimated Tax. Final installment of 2013 estimated tax by calendar-year individuals, trusts, and estates required to make payments (or payment of estimated tax in full by individuals who are first required to pay estimated tax for tax year 2013) who will not file returns and pay tax in full by January 31, 2014. Payment of estimated tax in full by farmers and fishermen who are not filing final returns by March 1, 2014.
Jan. 31, 2014 Individuals (other than farmers and fishermen) and trusts and estates who owed, but did not pay, estimated tax on January 15 must file final 2013 income tax return to avoid late payment penalty.

Tax Calendar – Employment

The due dates set forth below for employment tax returns (withheld income tax, FICA taxes and FUTA tax)
Fiscal-year taxpayers need not make any conversions to determine when employment tax returns must be filed. Similarly, the due dates for excise taxes apply whether the taxpayer uses a fiscal or a calendar tax year.

January 15 Social security, Medicare and withheld income tax. Deposit the tax for payments in December 2012 if the monthly deposit rule applies.
Non-payroll withholding. Deposit the tax for payments in December 2012 if the monthly deposit rule applies.
Jan. 31—Withholding. All employers. Furnish employees with copies of Form W-2 for 2012.
Payors of gambling winnings. Give winners copies of Form W-2G if you either paid reportable gambling winnings or withheld income tax from gambling winnings.
Social Security, Medicare, and withheld income tax. File Form 941 for the fourth
quarter of 2012.
Federal unemployment (FUTA) taxes. File Form 940 for 2012.
February 11 Social security, Medicare and withheld income tax. File Form 941 for the fourth quarter of 2012 only if taxes for the year were deposited in full and on time.
Federal unemployment tax. File Form 940 for 2012 only if taxes for the year were deposited in full and on time.
February 15 Social security, Medicare and withheld income tax. Deposit tax for payments in January if monthly deposit rule applies.
February 16 All employers. Begin withholding income tax from pay of any employee who claimed exemption from withholding in 2012 but did not provide Form W-4 (or Formulario W-4(SP) to continue the exemption for this year.
February 28. All employers. File Form W-3 along with Copy A of all the Forms W-2 you issued for 2012. The due date for filing them with the SSA is extended to April 1 if Form W-2 is filed electronically.
March 15 Social security, Medicare and withheld income tax Deposit the tax for payments in February if the monthly deposit rule applies.
April 1 Information returns – Electronic filing. Electronically file Forms W-2, W-2G, 1098, 1099 and 8027.
April 15 Social security, Medicare and withheld income tax. Deposit the tax for payments in March if the monthly deposit rule applies
April 30 Social security, Medicare and withheld income tax. File Form 941 for the first quarter of 2013.
Federal unemployment tax. Deposit FUTA tax owed through March if more than $500.
May 10 Social security, Medicare and withheld income tax. File Form 941 for the first quarter of 2013 only if taxes for the quarter were deposited in full and on time.
May 15 Social security, Medicare and withheld income tax. Deposit tax for payments in April if the monthly deposit rule applies.
June 17 Social security, Medicare and withheld income tax. Deposit tax for payments in May if the monthly deposit rule applies.
July 15 Social security, Medicare and withheld income tax. Deposit tax for payments in June if the monthly deposit rule applies.
July 31 Social security, Medicare and withheld income tax. File Form 941 for the second quarter of 2013.
Federal unemployment tax. Deposit the tax owed through June if more than $500.
All employers – Benefit plan. File Form 5500 or 5500-EZ for calendar year 2012. File form by the last day of the seventh month after the plan year ends if a fiscal year is used as the plan year.
August 12 Social security, Medicare and withheld income tax. File Form 941 for the second quarter of 2013 only if taxes for the quarter were deposited in full and on time.
August 15 Social security, Medicare and withheld income tax. Deposit tax for payments in July if the monthly deposit rule applies.
September 16 Social security, Medicare and withheld income tax. Deposit tax for payments in August if the monthly deposit rule applies
October 15 Social security, Medicare and withheld income tax. Deposit tax for payments in September if the monthly deposit rule applies./td>
October 31 Social security, Medicare and withheld income tax. File Form 941 for the third quarter of 2013.
Federal unemployment tax. Deposit the tax owed through September if more than $500.
November 12 Social security, Medicare and withheld income tax. File Form 941 for the third quarter of 2013 only if taxes due for the quarter were deposited in full and on time.
November 15 Social security, Medicare and withheld income tax. Deposit tax for payments in October if the monthly deposit rule applies.
December 16 Social security, Medicare and withheld income tax. Deposit the tax for payments in November if the monthly deposit rule applies.