Tax Due Dates



December 17, 2012

  • Corporations - Deposit the fourth installment of estimated income tax for 2012. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
  • Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
  • Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.

January 15, 2013

  • Individuals
    • Pay fourth installment of estimated income tax for 2012, accompanied by Form 1040-ES and/or Form 540-ES.
  • Corporations and S-corporations (year ending October 31, 2012)
    • File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. The California corporation income tax return is due the same day as federal. A worksheet, Form 1120-W, is available to help you determine 2012 estimates, which will be due February 15, 2013, April 15, 2013, July 15, 2013 and October 15, 2013. If extended, the federal return will be due July 15, 2013, while the California return will be due August 15, 2013.
  • Trusts
    • Pay fourth installment of estimated tax for 2012, accompanied by Form 1041-ES and/or Form 541-ES.



January 31, 2013

  • Employers
    • Give employees their copies of Wage & Tax Statements, Form W-2 and suppliers Form 1099 for 2012.
    • File Annual Return of Withheld Federal Income Tax, Form 945, to report income tax withheld for 2012 on all non-payroll items, including backup withholding and withholding on pensions, annuities, gambling winnings and payments of Indian gaming profits to tribal members. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall in prior payments, you can pay it when the return is filed.)
    • File Employer’s Quarterly Federal Tax Return, Form 941, for the fourth quarter of 2012. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall in prior payments, you can pay it when the return is filed.) Also file and pay any state taxes.
    • File Employer’s Annual Federal Unemployment (FUTA) Tax Return, Form 940 or 940-EZ for 2012. If your un-deposited tax is less than $500, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it.
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