2012 Tax Calendar
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
January 6, 2012
- Deposit payroll tax for payments on Jan 1–3 if the semiweekly deposit rule applies.
January 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during Dec 2009
January 11, 2012
- Deposit payroll tax for payments on Jan 4–6 if the semiweekly deposit rule applies.
January 17, 2012
- 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.
- Employers: Deposit payroll tax for Dec 2011 if the monthly deposit rule applies. Deposit payroll tax for payments on Jan 9–12 if the semiweekly deposit rule applies.
January 19, 2012
- Deposit payroll tax for payments on Jan 11–13 if the semiweekly deposit rule applies.
January 20, 2012
- Deposit payroll tax for payments on Jan 14–17 if the semiweekly deposit rule applies.
January 25, 2011
- Deposit payroll tax for payments on Jan 18–20 if the semiweekly deposit rule applies.
January 27, 2012
- Deposit payroll tax for payments on Jan 21–24 if the semiweekly deposit rule applies
February 1, 2012
- Deposit payroll tax for payments on Jan 25–27 if the semiweekly deposit rule applies.
February 3, 2012
- Deposit payroll tax for payments on Jan 28–31 if the semiweekly deposit rule applies.
February 8, 2012
- Deposit payroll tax for payments on Feb 1–3 if the semiweekly deposit rule applies.
February 15, 2012
- File a new Form W-4 if you claimed exemption from income tax withholding in 2009.
February 17, 2012
- Deposit payroll tax for payments on Feb 11–14 if the semiweekly deposit rule applies.
February 23, 2012
- Deposit payroll tax for payments on Feb 15–17 if the semiweekly deposit rule applies.
February 24, 2012
- Deposit payroll tax for payments on Feb 18–21 if the semiweekly deposit rule applies.
March 2, 2012
- Deposit payroll tax for payments on Feb 25–28 if the semiweekly deposit rule applies
March 7, 2012
- Deposit payroll tax for payments on Feb 29–Mar 2 if the semiweekly deposit rule applies
March 9, 2012
- Deposit payroll tax for payments on Mar 3–6 if the semiweekly deposit rule applies 6
March 12, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during Feb. Deposit payroll tax for payments on Mar 3–5 if the semiweekly deposit rule applies
March 14, 2012
- Deposit payroll tax for payments on Mar 7–9 if the semiweekly deposit rule applies
March 15 , 2012
- 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.
- 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. Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.
- Employers: Deposit payroll tax for Feb if the monthly deposit rule applies.
March 16, 2012
- Deposit payroll tax for payments on Mar 10–13 if the semiweekly deposit rule applies.
March 21, 2012
- Deposit payroll tax for payments on Mar 14–16 if the semiweekly deposit rule applies.
March 23, 2012
- Deposit payroll tax for payments on Mar 17–20 if the semiweekly deposit rule applies.
March 28, 2012
- Deposit payroll tax for payments on Mar 21–23 if the semiweekly deposit rule applies.
March 30, 2012
- Deposit payroll tax for payments on Mar 24–27 if the semiweekly deposit rule applies.
March 31, 2012
- Electronically file Forms W-2, W-2G, 1098, 1099 and 8027. File Form 730 and pay the tax on wagers accepted during Feb. File Form 2290 and pay the tax for vehicles first used in Feb. Deposit payroll tax for payments on Mar 24–26 if the semiweekly deposit rule applies.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June
April 4, 2012
- Deposit payroll tax for payments on Mar 28–30 if the semiweekly deposit rule applies.
April 6, 2012
- Deposit payroll tax for payments on Mar 31–Apr 3 if the semiweekly deposit rule applies
April 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during Mar.
April 11, 2012
- Deposit payroll tax for payments on Apr 4–6 if the semiweekly deposit rule applies.
April 17 , 2012
- 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.
- Partnerships: File 2011 Form 1065 and furnish a copy of Sch. K-1 to each partner.
- Electing Large Partnerships: File 2011 Form 1065 calendar year return.
- Corporations: Deposit the first installment of your estimated tax for 2012.
- Employers: Deposit payroll tax for Mar if the monthly deposit rule applies.
- Household Employers: File Sch. H with Form 1040 if you paid $1,700 or more to a household employee.
April 13, 2012
- Deposit payroll tax for payments on Apr 7–10 if the semiweekly deposit rule applies.
April 19, 2012
- Deposit payroll tax for payments on Apr 11–13 if the semiweekly deposit rule applies.
April 20, 2012
- Deposit payroll tax for payments on Apr 14–17 if the semiweekly deposit rule applies.
April 25, 2012
- Deposit payroll tax for payments on Apr 18–20 if the semiweekly deposit rule applies.
April 27, 2012
- Deposit payroll tax for payments on Apr 21–24 if the semiweekly deposit rule applies.
April 30, 2012
- File Form 720 for the 1st quarter of 2012. File Form 730 and pay the tax on wagers accepted during Mar. File Form 2290 and pay the tax on vehicles first used in Mar.
- Employers: File Form 941 for the first quarter of 2012. Deposit FUTA tax owed through Mar if more than $500. Deposit payroll tax for payments on Apr 24–27 if the semiweekly deposit rule applies.
May 2, 2012
- Deposit payroll tax for payments on Apr 25-27 if the semiweekly deposit rule applies.
May 4, 2012
- Deposit payroll tax for payments on Apr 28–May 1 if the semiweekly deposit rule applies.
May 9, 2012
- Deposit payroll tax for payments on May 2–4 if the semiweekly deposit rule applies.
May 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during Apr. File Form 941 for the first quarter of 2012 if you timely deposited all required payments.
May 11, 2012
- Deposit payroll tax for payments on May 5–8 if the semiweekly deposit rule applies.
May 15, 2012
- Deposit payroll tax for Apr if the monthly deposit rule applies.
May 16, 2012
- Deposit payroll tax for payments on May 9–11 if the semiweekly deposit rule applies.
May 18, 2012
- Deposit payroll tax for payments on May 12–15 if the semiweekly deposit rule applies.
May 23, 2012
- Deposit payroll tax for payments on May 16–18 if the semiweekly deposit rule applies.
May 25, 2012
- Deposit payroll tax for payments on May 19–22 if the semiweekly deposit rule applies.
May 31, 2012
- File Form 730 and pay the tax on wagers accepted during April. File Form 2290 and pay the tax for vehicles first used during April.
June 1, 2012
- Deposit payroll tax for payments on May 26–29 if the semiweekly deposit rule applies.
June 6, 2012
- Deposit payroll tax for payments on May 30-June 1 if the semiweekly deposit rule applies.
June 11, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during May.
June 13, 2012
- Deposit payroll tax for payments on June 6–8 if the semiweekly deposit rule applies.
June 15, 2012
- Individuals outside the U.S.: File 2009 Form 1040.
- Individuals: Pay the second installment of estimated tax for 2012.
- Corporations: Deposit the second installment of your 2012 estimated tax.
- Employers: Deposit payroll tax for May if the monthly deposit rule applies.
June 20, 2012
- Deposit payroll tax for payments on June 13–15 if the semiweekly deposit rule applies.
June 22, 2012
- Deposit payroll tax for payments on June 16–19 if the semiweekly deposit rule applies.
June 27, 2012
- Deposit payroll tax for payments on June 20–22 if the semiweekly deposit rule applies.
June 29, 2012
- Deposit payroll tax for payments on June 23–26 if the semiweekly deposit rule applies.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 1, 2012
- File Form 11-C to register and pay annual tax if you are in the business of taking wagers
July 2, 2012
- File Form 730 and pay the tax on wagers accepted during May. File Form 2290 and pay the tax for vehicles first used during May.
- Employers: Deposit payroll tax for payments on June 23–25 if the semiweekly deposit rule applies.
July 5, 2012
- Deposit payroll tax for payments on June 27–29 if the semiweekly deposit rule applies.
July 9, 2012
- Deposit payroll tax for payments on June 30–July 2 if the semiweekly deposit rule applies.
July 11, 2012
- Deposit payroll tax for payments on July 4-6 if the semiweekly deposit rule applies.
July 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during June.
July 13, 2012
- Deposit payroll tax for payments on July 7–10 if the semiweekly deposit rule applies.
July 16, 2012
- Deposit payroll tax for June if the monthly deposit rule applies.
July 18, 2012
- Deposit payroll tax for payments on July 11–13 if the semiweekly deposit rule applies.
July 20, 2012
- Deposit payroll tax for payments on July 14–17 if the semiweekly deposit rule applies.
July 25, 2012
- Deposit payroll tax for payments on July 18–20 if the semiweekly deposit rule applies.
July 27, 2012
- Deposit payroll tax for payments on July 21–24 if the semiweekly deposit rule applies.
July 31, 2012
- File Form 720 for the 2nd quarter of 2012. File Form 730 and pay the tax on wagers accepted during June. File Form 2290 and pay the tax for vehicles first used during June.
- Employers: File 2011 Form 5500 or 5500-EZ. Deposit FUTA owed through June if more than $500. File Form 941 for the 2nd quarter of 2010.
August 1, 2012
- Deposit payroll tax for payments on July 25-27 if the semiweekly rule applies.
August 3, 2012
- Deposit payroll tax for payments on July 28–30 if the semiweekly deposit rule applies.
August 8, 2012
- Deposit payroll tax for payments on Aug 1–Aug 3 if the semiweekly deposit rule applies.
August 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during July. File Form 941 for the second quarter of 2012 if you timely deposited all required payments.
August 15, 2012
- Deposit payroll tax for payments on Aug 8–10 if the semiweekly deposit rule applies.
August 17, 2012
- Deposit payroll tax for payments on Aug 11–14 if the semiweekly deposit rule applies.
August 22, 2012
- Deposit payroll tax for payments on Aug 15–17 if the semiweekly deposit rule applies.
August 24, 2012
- Deposit payroll tax for payments on Aug 18–21 if the semiweekly deposit rule applies.
August 29, 2012
- Deposit payroll tax for payments on Aug 22–24 if the semiweekly deposit rule applies.
August 31, 2012
- File Form 730 and pay tax on wagers accepted during July. File Form 2290 and pay the tax for vehicles first used during July. Deposit payroll tax for payments on Aug 25–28 if the semiweekly deposit rule applies.
September 6, 2012
- Deposit payroll tax for payments on Aug 29–31 if the semiweekly deposit rule applies.
September 7, 2012
- Deposit payroll tax for payments on Sep 1–4 if the semiweekly deposit rule applies.
September 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during August.
September 12, 2012
- Deposit payroll tax for payments on Sep 5–7 if the semiweekly deposit rule applies.
September 14, 2012
- Deposit payroll tax for payments on Sep 8–11 if the semiweekly deposit rule applies.
September 17, 2012
- Individuals: Pay the third installment of your estimated tax for 2012.
- Partnerships: File 2011 Form 1065 if you timely requested a 5-month extension.
- Corporations: File calendar year 2011 Form 1120 or 1120S if you timely requested a 6-month extension. Deposit third installment of 2012 estimated tax.
September 19, 2012
- Deposit payroll tax for payments on Sep 12–14 if the semiweekly deposit rule applies.
September 21, 2012
- Deposit payroll tax for payments on Sep 15-18 if the semiweekly deposit rule applies
September 26, 2012
- Deposit payroll tax for payments on Sep 19-21 if the semiweekly deposit rule applies.
September 28, 2012
- Deposit payroll tax for payments on Sep 22-25 if the semiweekly deposit rule applies.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 1, 2012
- File Form 730 and pay tax on wagers accepted during Aug. File Form 2290 and pay the tax for vehicles first used during Aug.
October 3, 2012
- Deposit payroll tax for payments on Sep 26–28 if the semiweekly deposit rule applies.
October 5, 2012
- Deposit payroll tax for payments on Sep 29–Oct 2 if the semiweekly deposit rule applies.
October 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during Sep.
October 11, 2012
- Deposit payroll tax for payments on Oct 3–5 if the semiweekly deposit rule applies.
October 12, 2012
- Deposit payroll tax for payments on Oct 6–9 if the semiweekly deposit rule applies.
October 15, 2012
- Individuals: File 2011 Form 1040, 1040A or 1040EZ if you timely requested a 6-month extension.
- Electing Large Partnerships: File 2011 Form 1065 if you timely requested a 6-month extension.
October 17, 2012
- Deposit payroll tax for payments on Oct 10–12 if the semiweekly deposit rule applies.
October 19, 2012
- Deposit payroll tax for payments on Oct 13–16 if the semiweekly deposit rule applies.
October 24, 2012
- Deposit payroll tax for payments on Oct 17–19 if the semiweekly deposit rule applies.
October 26, 2012
- Deposit payroll tax for payments on Oct 20–23 if the semiweekly deposit rule applies.
October 31, 2012
- Deposit payroll tax for payments on Oct 24–26 if the semiweekly deposit rule applies.
- File Form 720 for the third quarter of 2012. File Form 730 and pay tax on wagers accepted during Sep. File Form 2290 and pay the tax for vehicles first used during Sep. File Form 941 for the third quarter of 2012. Deposit FUTA owed through Sep if more than $500.
November 2, 2012
- Deposit payroll tax for payments on Oct 27–30 if the semiweekly deposit rule applies.
November 7, 2012
- Deposit payroll tax for payments on Oct 31–Nov 2 if the semiweekly deposit rule applies.
November 9, 2012
- Deposit payroll tax for payments on Nov 3-6 if the semiweekly deposit rule applies.
November 13, 2012
- Employers: Employees are required to report to you tips of $20 ore more earned during Oct. File Form 941 for the third quarter of 2012 if you timely deposited all required payments.
November 15, 2012
- Deposit payroll tax for payments on Nov 7–9 if the semiweekly deposit rule applies.
November 16, 2012
- Deposit payroll tax for payments on Nov 10–13 if the semiweekly deposit rule applies.
November 21, 2012
- Deposit payroll tax for payments on Nov 14-16 if the semiweekly deposit rule applies.
November 26, 2012
- Deposit payroll tax for payments on Nov 17–20 if the semiweekly deposit rule applies.
November 28, 2012
- Deposit payroll tax for payments on Nov 21–23 if the semiweekly deposit rule applies.
November 30, 2012
- Deposit payroll tax for payments on Nov 24–27 if the semiweekly deposit rule applies.
December 5, 2012
- Deposit payroll tax for payments on Nov 28–30 if the semiweekly deposit rule applies.
December 7, 2012
- Deposit payroll tax for payments on Dec 1–4 if the semiweekly deposit rule applies.
December 10, 2012
- Employers: Employees are required to report to you tips of $20 or more earned during November. Deposit payroll tax for payments on Dec 4–7 if the semiweekly deposit rule applies.
December 12, 2012
- Deposit payroll tax for payments on Dec 5–7 if the semiweekly deposit rule applies.
December 14, 2012
- Deposit payroll tax for payments on Dec 8–11 if the semiweekly deposit rule applies.
December 17, 2012
- Corporations: Deposit the fourth installment of your estimated tax for 2012.
- Employers: Deposit payroll tax for payments on Dec 8–10 if the semiweekly deposit rule applies. Deposit payroll tax for Nov if the monthly deposit rule applies
December 19, 2012
- Deposit payroll tax for payments on Dec 12–14 if the semiweekly deposit rule applies.
December 22, 2012
- Deposit payroll tax for payments on Dec 15–18 if the semiweekly deposit rule applies.
December 27, 2012
- Deposit payroll tax for payments on Dec 19–21 if the semiweekly deposit rule applies.
December 28, 2012
- Deposit payroll tax for payments on Dec 22–25 if the semiweekly deposit rule applies.
December 31, 2012
- File Form 730 and pay tax on wagers accepted during November. File Form 2290 and pay the tax for vehicles first used during November.
Fiscal-Year Taxpayers
- If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
Tip
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.
Individuals
Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.
Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
Partnerships
Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
Form 1065-B (electing large partnerships). This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.
Corporations and S Corporations
Form 1120 and Form 1120S (or Form 7004). These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Estimated tax payments. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
Form 2553. This form is used to choose S corporation treatment. It is due by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.
For a complete tax calendar, visit www.irs.gov.
