Important Dates and Deadlines

• For Individuals
• For Businesses
• Required
• Corporations
• 1120 - Corporations and S-Corporations
• 1065 - Partnerships

For Individuals:

January

• January 17, 2012 - Fourth Quarter 2011 Estimated Tax Payment Due

February

• February 16, 2012 - File a New Form W-4 with Employer if Changes are to be made

April

• April 17, 2012 - File Schedule H, if You Paid $1,700 or More to an Household Employee in 2011
• April 17, 2012 - File Form 1040, 1040A, or 1040EZ for Tax Year 2011
• April 17, 2012 - File Form 4868 with Estimated Payment for 6-Month Extension of Time to File Form 1040, 1040A, or 1040EZ
• April 17, 2012 - First Quarter 2012 Estimated Tax Payment Due

June

June 15, 2012 - File Form 1040 - Individuals Outside of United States June 15, 2012 - Second Quarter 2012 Estimated Tax Payment Due

September

September 17, 2012 - Third Quarter 2012 Estimated Tax Payment Due

October

October 15, 2012 - File Form 1040, 1040A, or 1040EZ if 6-Month Extension Filed

For Businesses:

January

• January 17, 2012 - Deposit December 2011 Payroll Tax Liability (Monthly Depositors)
• January 31, 2012 - File Form 720 For the Fourth Quarter 2011
• January 31, 2012 - Provide 1099 Forms to Applicable Recipients for 2011 Tax Year
• January 31, 2012 - Provide W-2 Forms to 2011 Employees
• January 31, 2012 - Deposit FUTA Liability for Fourth Quarter 2011
• January 31, 2012 - File Form 941 for Fourth Quarter 2011
• January 31, 2012 - File Form 940 for Tax Year 2011

February

February 15, 2012 - Deposit January 2012 Payroll Tax Liability (Monthly Depositors)

February 28, 2012 - File Forms 1099 and 1096 with IRS and Applicable State Departments

February 29, 2012 - File 2011 Forms W-2 and W-3 with SSA and Applicable State Departments

February 29, 2012 - File Form 8027 if Required (Food Establishments Please contact to See if

Required

March

• Mulrch 15, 2012 - File Form 1120 for Tax Year 2011 - Corporations
• March 15, 2012 - File Form 1120S for Tax Year 2011 - S-Corporations
• March 15, 2012 - File Form 2553 to Elect S-Corporation Status Beginning in 2012

Corporations

March

• March 15, 2011 - Provide a Schedule K-1 to Each Shareholder - S-Corporations
• March 15, 2012 - File Form 7004 with Estimated Payment for 6-Month Extension of Time to File Form

1120 - Corporations and S-Corporations

March

• March 15, 2012 - Deposit February 2012 Payroll Tax Liability (Monthly Depositors)

April

• April 17, 2012 - File Form 1065 for Tax Year 2011 - Partnerships
• April 17, 2012 - File Form 7004 with Estimated Payment for 5-Month Extension of Time to File Form

1065 - Partnerships

April

• April 17, 2012 - Provide a Schedule K-1 to Each Partner - Partnerships
• April 17, 2012 - First Quarter 2012 Estimated Tax Payment Due - Corporations
• April 17, 2012 - Deposit March 2012 Payroll Tax Liability (Monthly Depositors)
• April 30, 2012 - File Form 720 for the First Quarter 2012
• April 30, 2012 - File Form 941 for the First Quarter 2012
• April 30, 2012 - Deposit FUTA Liability for the First Quarter 2012 (if more than $500)

May

• May 15, 2012 - Deposit April 2012 Payroll Tax Liability (Monthly Depositors)

June

• June 15, 2012 - Deposit May 2012 Payroll Tax Liability (Monthly Depositors)
• June 15, 2012 - Second Quarter 2012 Estimated Tax Payment Due - Corporations

July

• July 16, 2012 - Deposit June 2012 Payroll Tax Liability (Monthly Depositors)
• July 31, 2012 - File Form 720 for the Second Quarter 2012
• July 31, 2012 - File 2011 Form 5500 or 5500-EZ
• July 31, 2012 - Deposit FUTA Liability for the Second Quarter 2012 (if more than $500)
• July 31, 2012 - File Form 941 for the Second Quarter 2012

August

• August 15, 2012 - Deposit July 2012 Payroll Tax Liability (Monthly Depositors)

September

• September 17, 2012 - File Form 1065 for Tax Year 2011 if 5-Month Extension Filed - Partnerships
• September 17, 2012 - File Form 1120 for Tax Year 2011 if 6-Month Extension Filed - Corporations
• September 17, 2012 - File Form 1120S for Tax Year 2011 if 6-Month Extension Filed - S-Corporations
• September 17, 2012 - Deposit August 2012 Payroll Tax Liability (Monthly Depositors)
• September 17, 2012 - Third Quarter 2012 Estimated Tax Payment Due - Corporations

October

• October 15, 2012 - Deposit September 2012 Payroll Tax Liability (Monthly Depositors)
• October 31, 2012 - File Form 720 for the Third Quarter 2012
• October 31, 2012 - File Form 941 for the Third Quarter 2012
• October 31, 2012 - Deposit FUTA Liability for the Third Quarter 2012 (if more than $500)

November

• November 15, 2012 - Deposit October 2012 Payroll Tax Liability (Monthly Depositors)

December

• December 17, 2012 - Fourth Quarter 2012 Estimated Tax Payment Due - Corporations
• December 17, 2012 - Deposit November 2012 Payroll Tax Liability (Monthly Depositors)

Please note, the above deadlines pertain to federal obligations. For state deadlines and obligations, please contact the office.