2012
January
- Return to Top| Fri | 6 | Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies. |
| Tue | 10 | Employers: Employees are required to report to you tips of $20 or more earned during Dec 2011 |
| Wed | 11 | Deposit payroll tax for payments on Jan 4-6 if the semiweekly deposit rule applies. |
| Fri | 13 | Deposit payroll tax for payments on Jan 7-10 if the semiweekly deposit rule applies. |
| Tue | 17 | Individuals: Pay the final installment of your 2011 estimated tax. Use Form 1040-ES. |
| Tue | 17 | Farmers and fishermen: Pay your estimated tax for 2011. Use Form 1040-ES. |
| Tue | 17 | Employers: Deposit payroll tax for Dec 2011 if the monthly deposit rule applies. |
| Thu | 19 | Deposit payroll tax for payments on Jan 11-13 if the semiweekly deposit rule applies. |
| Fri | 20 | Deposit payroll tax for payments on Jan 14-17 if the semiweekly deposit rule applies. |
| Wed | 25 | Deposit payroll tax for payments on Jan 18-20 if the semiweekly deposit rule applies. |
| Fri | 27 | Deposit payroll tax for payments on Jan 21-24 if the semiweekly deposit rule applies. |
| Tue | 31 | File Form 720 for the fourth quarter of 2011. |
| Tue | 31 | Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2011. Furnish Form W-2 to employees who worked for you during 2011. |
| Tue | 31 | File Form 730 and pay the tax on wagers accepted during Dec 2011. |
| Tue | 31 | Deposit any FUTA tax owed through Dec 2011. |
| Tue | 31 | File Form 2290 and pay the tax for vehicles first used in Dec 2011. |
| Tue | 31 | Files Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. |
| Tue | 31 | File your tax return if you did not pay your last installment of esimated tax by January 17th |
February
| Wed | 1 | Deposit payroll tax for payments on Jan 25-27 if the semiweekly deposit rule applies. |
| Fri | 3 | Deposit payroll tax for payments on Jan 28-31 if the semiweekly deposit rule applies. |
| Wed | 8 | Deposit payroll tax for payments on Feb 1-3 if the semiweekly deposit rule applies. |
| Fri | 10 | Deposit payroll tax for payments on Feb 4-7 if the semiweekly deposit rule applies. |
| Fri | 10 | Employers: Employees are required to report to you tips of $20 or more earned during Jan. |
| Fri | 10 | File 2011 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. |
| Wed | 15 | File a new Form W-4 if you claimed exemption from income tax withholding in 2011. |
| Wed | 15 | Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. |
| Wed | 15 | Deposit payroll tax for Jan if the monthly deposit rule applies. |
| Wed | 15 | Deposit payroll tax for payments on Feb 8-10 if the semiweekly deposit rule applies. |
| Thu | 16 | Begin withholding on employees who claimed exemption from withholding in 2011 but did not file a W-4 to continue withholding exemption in 2011. |
| Fri | 17 | Deposit payroll tax for payments on Feb 11-14 if the semiweekly deposit rule applies. |
| Thu | 23 | Deposit payroll tax for payments on Feb 15-17 if the semiweekly deposit rule applies. |
| Fri | 24 | Deposit payroll tax for payments on Feb 18-21 if the semiweekly deposit rule applies. |
| Tue | 28 | File information returns, including Forms 1098, 1099 and W-2G for payments made during 2011. |
| Wed | 29 | File Form W-3 with Copy A of all Forms W-2 issued for 2011. |
| Wed | 29 | File Form 8027 if you are a large food or beverage establishment. |
| Wed | 29 | File Form 730 and pay the tax on wagers accepted during January. |
| Wed | 29 | File Form 2290 and pay the tax for vehicles first used in January. |
| Wed | 29 | Deposit payroll tax for payments on Feb 22-24 if the semiweekly deposit rule applies. |
March
| Thu | 1 | Farmers and fishermen: File 2011Form 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. |
| Fri | 2 | Deposit payroll tax for payments on Feb 25-28 if the semiweekly deposit rule applies. |
| Wed | 7 | Deposit payroll tax for payments on Feb 29 - Mar 2 if the semiweekly deposit rule applies. |
| Fri | 9 | Deposit payroll tax for payments on Mar 3-6 if the semiweekly deposit rule applies. |
| Mon | 12 | Employers: Employees are required to report to you tips of $20 or more earned during February. |
| Wed | 14 | Deposit payroll tax for payments on Mar 7-9 if the semiweekly deposit rule applies. |
| Thu | 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. |
| Thu | 15 | Employers: Deposit payroll tax for Feb. if the monthly deposit rule applies. |
| Thu | 15 | 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. |
| Thu | 15 | Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner. |
| Fri | 16 | Deposit payroll tax for payments on Mar 10-13 if the semiweekly deposit rule applies. |
| Wed | 21 | Deposit payroll tax for payments on Mar 14-16 if the semiweekly deposit rule applies. |
| Fri | 23 | Deposit payroll tax for payments on Mar 17-20 if the semiweekly deposit rule applies. |
| Wed | 28 | Deposit payroll tax for payments on Mar 21-23 if the semiweekly deposit rule applies. |
| Fri | 30 | Deposit payroll tax for payments on Mar 24-27 if the semiweekly deposit rule applies. |
| Sat | 31 | File Form 2290 and pay the tax for vehicles first used in February. |
| Sat | 31 | File Form 730 and pay the tax on wagers accepted during February. |
April
| Mon | 2 | Electronically file Forms W-2, W-2G, 1098, 1099, and 8027. |
| Wed | 4 | Deposit payroll tax for payments on Mar 28-30 if the semiweekly deposit rule applies. |
| Fri | 6 | Deposit payroll tax for payments on Mar 31 - Apr 3 if the semiweekly deposit rule applies. |
| Tue | 10 | Employers: Employees are required to report to you tips of $20 or more earned during March. |
| Wed | 11 | Deposit payroll tax for payments on Apr 4-6 if the semiweekly deposit rule applies. |
| Fri | 13 | Deposit payroll tax for payments on Apr 7-10 if the semiweekly deposit rule applies. |
| Tue | 17 | Household Employers: File Sch. H with Form 1040 if you paid $1,700 or more to a household employee. |
| Tue | 17 | Corporations: Deposit the first installment of your estimated tax for 2012. |
| Tue | 17 | Employers: Deposit payroll tax for Mar. if the monthly deposit rule applies. |
| Tue | 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. |
| Tue | 17 | Partnerships: File 2011 Form 1065 and furnish a copy of Sch. K-1 to each partner. |
| Tue | 17 | Electing Large Partnerships: File 2011 Form 1065 calendar year return. |
| Thu | 19 | Deposit payroll tax for payments on Apr 11-13 if the semiweekly deposit rule applies. |
| Fri | 20 | Deposit payroll tax for payments on Apr 14-17 if the semiweekly deposit rule applies. |
| Wed | 25 | Deposit payroll tax for payments on Apr 18-20 if the semiweekly deposit rule applies. |
| Fri | 27 | Deposit payroll tax for payments on Apr 21-24 if the semiweekly deposit rule applies. |
| Mon | 30 | File Form 720 for the first quarter of 2012. |
| Mon | 30 | File Form 730 and pay the tax on wagers accepted during March. |
| Mon | 30 | File Form 2290 and pay the tax on vehicles first used in March. |
| Mon | 30 | Employers: File Form 941 for the first quarter of 2012. |
| Mon | 30 | Deposit FUTA tax owed through Mar if more than $500. |
May
| Wed | 2 | Deposit payroll tax for payments on Apr 25-27 if the semiweekly deposit rule applies. |
| Fri | 4 | Deposit payroll tax for payments on Apr 28 - May 1 if the semiweekly deposit rule applies. |
| Wed | 9 | Deposit payroll tax for payments on May 2-4 if the semiweekly deposit rule applies. |
| Thu | 10 | Employers: Employees are required to report to you tips of $20 or more earned during April. |
| Thu | 10 | File Form 941 for the first quarter of 2012 if you timely deposited all required payments. |
| Fri | 11 | Deposit payroll tax for payments on May 5-8 if the semiweekly deposit rule applies. |
| Tue | 15 | Deposit payroll tax for Apr if the monthly deposit rule applies. |
| Wed | 16 | Deposit payroll tax for payments on May 9-11 if the semiweekly deposit rule applies. |
| Fri | 18 | Deposit payroll tax for payments on May 12-15 if the semiweekly deposit rule applies. |
| Wed | 23 | Deposit payroll tax for payments on May 16-18 if the semiweekly deposit rule applies. |
| Fri | 25 | Deposit payroll tax for payments on May 19-22 if the semiweekly deposit rule applies. |
| Thu | 31 | File Form 730 and pay the tax on wagers accepted during April. |
| Thu | 31 | File Form 2290 and pay the tax for vehicles first used during April. |
| Thu | 31 | Deposit payroll tax for payments on May 23-25 if the semiweekly deposit rule applies. |
June
| Fri | 1 | Deposit payroll tax for payments on May 26-29 if the semiweekly deposit rule applies. |
| Wed | 6 | Deposit payroll tax for payments on May 30 - Jun 1 if the semiweekly deposit rule applies. |
| Fri | 8 | Deposit payroll tax for payments on Jun 2-5 if the semiweekly deposit rule applies. |
| Mon | 11 | Employers: Employees are required to report to you tips of $20 or more earned during May. |
| Wed | 13 | Deposit payroll tax for payments on Jun 6-8 if the semiweekly deposit rule applies. |
| Fri | 15 | Employers: Deposit payroll tax for May if the monthly deposit rule applies. |
| Fri | 15 | Corporations: Deposit the second installment of your 2012 estimated tax. |
| Fri | 15 | Deposit payroll tax for payments on Jun 9-12 if the semiweekly deposit rule applies. |
| Fri | 15 | Individuals outside the U.S.: File 2011 Form 1040. |
| Fri | 15 | Individuals: Pay the second installment of estimated tax for 2012. |
| Wed | 20 | Deposit payroll tax for payments on Jun 13-15 if the semiweekly deposit rule applies. |
| Fri | 22 | Deposit payroll tax for payments on Jun 16-19 if the semiweekly deposit rule applies. |
| Wed | 27 | Deposit payroll tax for payments on Jun 20-22 if the semiweekly deposit rule applies. |
| Fri | 29 | Deposit payroll tax for payments on Jun 23-26 if the semiweekly deposit rule applies. |
July
| Mon | 2 | File Form 11-C to register and pay annual tax if you are in the business of taking wagers. |
| Mon | 2 | File Form 730 and pay the tax on wagers accepted during May. |
| Mon | 2 | File Form 2290 and pay the tax for vehicles first used during May. |
| Thu | 5 | Deposit payroll tax for payments on Jun 27 - 29 if the semiweekly deposit rule applies. |
| Mon | 9 | Deposit payroll tax for payments on Jun 30 - Jul 3 if the semiweekly deposit rule applies. |
| Tue | 10 | Employers: Employees are required to report to you tips of $20 or more earned during June. |
| Wed | 11 | Deposit payroll tax for payments on Jul 4-6 if the semiweekly deposit rule applies. |
| Fri | 13 | Deposit payroll tax for payments on Jul 7-10 if the semiweekly deposit rule applies. |
| Mon | 16 | Deposit payroll tax for Jun if the monthly deposit rule applies. |
| Wed | 18 | Deposit payroll tax for payments on Jul 11-13 if the semiweekly deposit rule applies. |
| Fri | 20 | Deposit payroll tax for payments on Jul 14-17 if the semiweekly deposit rule applies. |
| Wed | 25 | Deposit payroll tax for payments on Jul 18-20 if the semiweekly deposit rule applies. |
| Fri | 27 | Deposit payroll tax for payments on Jul 21-24 if the semiweekly deposit rule applies. |
| Tue | 31 | File Form 720 for the second quarter of 2012. |
| Tue | 31 | File Form 730 and pay the tax on wagers accepted during June. |
| Tue | 31 | File Form 2290 and pay the tax for vehicles first used during June. |
| Tue | 31 | Employers: File 2011 Form 5500 or 5500-EZ. |
| Tue | 31 | Deposit FUTA owed through June if more than $500. |
| Tue | 31 | File Form 941 for the second quarter of 2012. |
August
| Wed | 1 | File 2011 Form 5500 or 5500-EZ. |
| Wed | 1 | Deposit payroll tax for payments on Jul 25-27 if the semiweekly deposit rule applies. |
| Fri | 3 | Deposit payroll tax for payments on Jul 28-31 if the semiweekly deposit rule applies. |
| Wed | 8 | Deposit payroll tax for payments on Aug 1-3 if the semiweekly deposit rule applies. |
| Fri | 10 | Employers: Employees are required to report to you tips of $20 or more earned during July. |
| Fri | 10 | File Form 941 for the second quarter of 2012 if you timely deposited all required payments. |
| Fri | 10 | Deposit payroll tax for payments on Aug 4-7 if the semiweekly deposit rule applies. |
| Wed | 15 | Deposit payroll tax for Jul if the monthly deposit rule applies. |
| Wed | 15 | Deposit payroll tax for payments on Aug 8-10 if the semiweekly deposit rule applies. |
| Fri | 17 | Deposit payroll tax for payments on Aug 11-14 if the semiweekly deposit rule applies. |
| Wed | 22 | Deposit payroll tax for payments on Aug 15-17 if the semiweekly deposit rule applies. |
| Fri | 24 | Deposit payroll tax for payments on Aug 18-21 if the semiweekly deposit rule applies. |
| Wed | 29 | Deposit payroll tax for payments on Aug 22-24 if the semiweekly deposit rule applies. |
| Fri | 31 | File Form 730 and pay tax on wagers accepted during July. |
| Fri | 31 | File Form 2290 and pay the tax for vehicles first used during July. |
| Fri | 31 | Deposit payroll tax for payments on Aug 25-28 if the semiweekly deposit rule applies. |
September
| Thu | 6 | Deposit payroll tax for payments on Aug 29-31 if the semiweekly deposit rule applies. |
| Fri | 7 | Deposit payroll tax for payments on Sep 1-4 if the semiweekly deposit rule applies. |
| Mon | 10 | Employers: Employees are required to report to you tips of $20 ore more earned during August. |
| Wed | 12 | Deposit payroll tax for payments on Sep 5-7 if the semiweekly deposit rule applies. |
| Fri | 14 | Deposit payroll tax for payments on Sep 8-11 if the semiweekly deposit rule applies. |
| Mon | 17 | Deposit payroll tax for Aug if the monthly deposit rule applies. |
| Mon | 17 | Individuals: Pay the third installment of your estimated tax for 2012. |
| Mon | 17 | Partnerships: File 2011 Form 1065 if you timely requested a 5-month extension. |
| Mon | 17 | Corporations: File calendar year 2011 Form 1120 or 1120S if you timely requested a 6-month extension. |
| Mon | 17 | Deposit third installment of your 2012 estimated tax. |
| Wed | 19 | Deposit payroll tax for payments on Sep 12-14 if the semiweekly deposit rule applies. |
| Fri | 21 | Deposit payroll tax for payments on Sep 15-18 if the semiweekly deposit rule applies. |
| Wed | 26 | Deposit payroll tax for payments on Sep 19-21 if the semiweekly deposit rule applies. |
| Fri | 28 | Deposit payroll tax for payments on Sep 22-25 if the semiweekly rule applies. |
October
| Mon | 1 | File Form 730 and pay tax on wagers accepted during August. |
| Mon | 1 | File Form 2290 and pay the tax for vehicles first used during August. |
| Wed | 3 | Deposit payroll tax for payments on Sep 26-28 if the semiweekly deposit rule applies. |
| Fri | 5 | Deposit payroll tax for payments on Sep 29 - Oct 2 if the semiweekly deposit rule applies. |
| Wed | 10 | Employers: Employees are required to report to you tips of $20 or more earned during September. |
| Thu | 11 | Deposit payroll tax for payments on Oct 3-5 if the semiweekly deposit rule applies. |
| Fri | 12 | Deposit payroll tax for payments on Oct 6-9 if the semiweekly deposit rule applies. |
| Mon | 15 | Deposit payroll tax for Sep if the monthly deposit rule applies. |
| Mon | 15 | Individuals: File 2011 Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension. |
| Mon | 15 | Electing Large Partnerships: File 2011 Form 1065 if you timely requested a 6-month extension. |
| Mon | 15 | File 2011 Form 5500 if you timely requested an extension on Form 5558. |
| Wed | 17 | Deposit payroll tax for payments on Oct 10-12 if the semiweekly deposit rule applies. |
| Fri | 19 | Deposit payroll tax for payments on Oct 13-16 if the semiweekly deposit rule applies. |
| Wed | 24 | Deposit payroll tax for payments on Oct 17-19 if the semiweekly deposit rule applies. |
| Fri | 26 | Deposit payroll tax for payments on Oct 20-23 if the semiweekly deposit rule applies. |
| Wed | 31 | Deposit payroll tax for payments on Oct 24-26 if the semiweekly deposit rule applies. |
| Wed | 31 | File Form 720 for the third quarter of 2012. |
| Wed | 31 | File Form 730 and pay tax on wagers accepted during September. |
| Wed | 31 | File Form 2290 and pay the tax for vehicles first used during September. |
| Wed | 31 | File Form 941 for the third quarter of 2012. |
| Wed | 31 | Deposit FUTA owed through Sep if more than $500. |
November
| Fri | 2 | Deposit payroll tax for payments on Oct 27-30 if the semiweekly deposit rule applies. |
| Wed | 7 | Deposit payroll tax for payments on Oct 31 - Nov 2 if the semiweekly deposit rule applies. |
| Fri | 9 | Deposit payroll tax for payments on Nov 3-6 if the semiweekly deposit rule applies. |
| Tue | 13 | Employers: Employees are required to report to you tips of $20 or more earned during October. |
| Tue | 13 | File Form 941 for the third quarter of 2012 if you timely deposited all required payments. |
| Thu | 15 | Deposit payroll tax for Oct if the monthly rule applies. |
| Thu | 15 | Deposit payroll tax for payments on Nov 7-9 if the semiweekly deposit rule applies. |
| Fri | 16 | Deposit payroll tax for payments on Nov 10-13 if the semiweekly deposit rule applies. |
| Wed | 21 | Deposit payroll tax for payments on Nov 14-16 if the semiweekly deposit rule applies. |
| Mon | 26 | Deposit payroll tax for payments on Nov 17-20 f the semiweekly deposit rule applies. |
| Wed | 28 | Deposit payroll tax for payments on Nov 21-23 if the semiweekly deposit rule applies. |
| Fri | 30 | Deposit payroll tax for payments on Nov 24-27 if the semiweekly deposit rule applies. |
| Fri | 30 | File Form 730 and pay tax on wagers accepted during October. |
| Fri | 30 | File Form 2290 and pay the tax for vehicles first used during October. |
December
| Wed | 5 | Deposit payroll tax for payments on Nov 28-30 if the semiweekly deposit rule applies. |
| Fri | 7 | Deposit payroll tax for payments on Dec 1-4 if the semiweekly deposit rule applies. |
| Mon | 10 | Employers: Employees are required to report to you tips of $20 or more earned during November. |
| Wed | 12 | Deposit payroll tax for payments on Dec 5-7 if the semiweekly deposit rule applies. |
| Fri | 14 | Deposit payroll tax for payments on Dec 8-11 if the semiweekly deposit rule applies. |
| Mon | 17 | Deposit payroll tax for Nov if the monthly deposit rule applies. |
| Mon | 17 | Corporations: Deposit the fourth installment of your estimated tax for 2012. |
| Wed | 19 | Deposit payroll tax for payments on Dec 12-14 if the semiweekly deposit rule applies. |
| Fri | 21 | Deposit payroll tax for payments on Dec 15-18 if the semiweekly deposit rule applies. |
| Thu | 27 | Deposit payroll tax for payments on Dec 19-21 if the semiweekly deposit rule applies. |
| Fri | 28 | Deposit payroll tax for payments on Dec 22-25 if the semiweekly deposit rule applies. |
| Mon | 31 | File Form 730 and pay tax on wagers accepted during November. |
| Mon | 31 | File Form 2290 and pay the tax for vehicles first used during November. |