Information Center

Tax Calendar – Important dates for taxpayers

Use this calendar to make sure you file your tax returns and any extensions on time.
For more information, check IRS Publication 1518.

December 15, 2011
Corporation Estimated tax payment. Your fourth-quarter estimated tax payment for 2011 is due.

December 31, 2011
Deduction deadline. The last date to make payments that can be deducted from your 2011 return.
Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your 2011 return.

January 17, 2012
Fourth quarter estimated tax payment. 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.

January 31, 2012
W-2, 1098 and 1099 forms. These forms should have arrived. Issuers are required to send them out by January 31. If you don't get them, contact the issuer.
Tax information you send to others. If you are required to issue Form W-2 or Form 1099 to anyone such as an employee, a household employee or an independent contractor, mail the forms by this date.
Individual Tax return due. If you missed your fourth quarter estimated tax deadline on January 17, you can still avoid a penalty if you file your tax return by this date and pay any tax due.

February 15, 2012
File new W-4 forms. File a new Form W-4 if you claimed exemption from income tax withholding in 2011. Begin withholding on employees who claimed exemption from withholding in 2011 but did not file a W-4 to continue withholding exemption 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.

February 28, 2012
File Information returns. File forms 1098, 1099 and W-2G for certain payments made during 2011.
File Form W-3. Transmittal of Wage and Tax Statements along with copy A of all Forms W-2 issued in 2011.
Farmers and fishermen. If you did not make estimated tax payments for 2011, you can avoid penalties by filing your tax return and paying any tax due.

March 15, 2012
Corporations. File a 2011 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. You can apply for an automatic 6-month extension with Form 7004. If you file for extension, you must also make an estimated tax payment.
S corporations. File a 2011 calendar year tax return (Form 1120S) and pay any tax due. Send each shareholder a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. You can apply for an automatic 6-month extension with Form 7004, but you must pay any tax due.
S corporation election. File Form 2553 to choose to be treated as an S corporation beginning with calendar year 2012. If Form 2553 is filed late, S treatment will begin with calendar year 2013.
Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B). This due date is effective for the first March 15 following the close of the partnership's tax year and applies even if the partnership seeks an extension of time.

April 17, 2012
Individual Tax return due. Your 2011 income tax return is due, unless you file for an extension until Oct. 15, 2012.
File for extension. If you want an automatic extension of time to file your 2011 tax return, file Form 4868. Filing the form gives you until Oct. 15, 2012 to file your return. To avoid a penalty, however, be sure to pay any tax that was due on April 17.
Partnerships. File a 2011 calendar year income tax return (Form 1065) and pay any tax due. You can apply for an automatic 5-month extension with Form 7004.
Individual Retirement Accounts or Roth IRAs. This is the deadline for making contributions to IRAs or Roth IRAs for tax year 2011.
Individual Estimated tax payment. Your first-quarter estimated tax payment (using form 1040-ES) for 2012 is due.
Corporation Estimated tax payment. Your first-quarter estimated tax payment for 2012 is due.
State tax returns. If you are required to file a state tax return, it is probably due -- but check with your state to be certain. Many states automatically extend the filing time for those who have filed for a federal extension.
Household employers. If you paid cash wages of $1,700 or more in 2011 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes by April 17, 2012.

May 15, 2012
Texas Franchise Tax returns due. For businesses that are not exempt from the Texas Franchise Tax, returns are due May 15, 2012. You must file a return even if you do not owe any tax. You may file a six month extension to November 15, 2012, but must pay any tax due by May 15.

June 15, 2012
Filing deadline. If you're a United States citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file Form 1040 and pay any tax, interest and penalties due. You can file for an extension until Oct. 15, 2012.
Individual Estimated taxes due. Your second-quarter estimated tax payment (using form 1040-ES) for 2012 is due.
Corporation Estimated tax payment. Your second-quarter estimated tax payment for 2012 is due.

June 30, 2012
FBAR. If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR). The granting, by the IRS, of an extension to file federal income tax returns does not extend the due date for filing an FBAR. You may not request an extension for filing the FBAR.

September 17, 2012
Individual Estimated tax due. Your third-quarter estimated tax payment (using form 1040-ES) for 2012 is due.
Corporation Estimated tax payment. Your third-quarter estimated tax payment for 2012 is due.
Partnerships. File your 2011 tax return if you were given a 5-month extension.
Corporations. File your 2011 tax return and pay if you timely requested automatic extension.
S corporations. File your 2011 tax return and pay if you timely requested automatic extension.

October 15, 2012
Income tax return due. Your 2011 income tax return is due if you filed an extension request using Form 4868.

November 15, 2012
Texas Franchise Tax returns due. Your Texas Franchise tax return is due on November 15, 2012 for businesses required to file a franchise tax return.

December 17, 2012
Corporation Estimated tax payment. Your fourth-quarter estimated tax payment for 2012 is due.

December 31, 2012
Deduction deadline. The last date to make payments that can be deducted from your 2012 return.
Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your 2012 return.