Tax and Accounting Due Dates for 2012

If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. The dates below were prepared for your convenience and should not be relied upon. Please contact us and we will advise you of the differences for your situation.

January 17, 2012

• Individuals
  • Pay fourth installment of estimated income tax for 2011, accompanied by Form 1040-ES and for CA Form 540-ES.
• Corporations and S-corporations (year ending October 31, 2011)
  • 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, 2012, April 17, 2012, July 16, 2012 and October 15, 2012. If extended, the federal return will be due July 16, 2012, while the California return will be due August 15, 2012.
• Trusts
  • Pay fourth installment of estimated tax for 2011, accompanied by Form 1041-ES and/or CA Form 541-ES.

January 31, 2012

• Employers
  • Give employees their copies of Wage & Tax Statements, Form W-2, and suppliers Form 1099 for 2011.
  • File Annual Return of Withheld Federal Income Tax, Form 945, to report income tax withheld for 2011 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, you can pay it when the return is filed.)
  • File Employer's Quarterly Federal Tax Return, Form 941, for the fourth quarter of 2011. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay 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 2011. 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.

February 15, 2012

• Corporations and S-corporations (year ending November 30, 2011)
  • 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 March 15, 2012, May 15, 2012, August 15, 2012 and November 15, 2012. If extended, the federal return will be due August 15, 2012, while the California return will be due September 17, 2012.

February 29, 2012

• Employers
  • File Transmittal of Income and Tax Statements, Form W-3, and related Wage and Tax Statements, Forms W-2, with the Social Security Administration, February 29, 2012 due to leap year.
  • File Annual Summary and Transmittal of U.S. Information Returns, Form 1096, and related Forms 1099 and 1098 with IRS, February 28, 2012.

March 15, 2012

• Corporations and S-corporations (year ending December 31, 2011)
  • 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 April 17, 2012, June 15, 2012, September 17, 2012 and December 17, 2012. If extended, the federal return will be due September 17, 2012, while the California return will be due October 15, 2012.

April 17, 2012

• Individuals
  • Pay first installment of estimated income tax for 2012, accompanied by Estimated Tax for Individuals, Form 1040-ES and/or Form 540-ES.
  • File U.S. Individual Income Tax Return, Form 1040, or application for extension of time to file, for 2011 with IRS and pay any tax due. California return is due the same day.
• Trusts
  • Pay first 2012 installment of estimated tax for 2012, accompanied by Estimated Income Tax for Fiduciaries, Form 1041-ES and/or Form 540-ES.
  • File U.S. Income Tax Return for Estates and Trusts, Form 1041, or file an application for extension of time to file, for 2011 with IRS and pay any tax due. California return is due the same day. If extended, the return will be due September 17, 2012.
• Partnerships
  • File U.S. Partnership Return of Income, Form 1065, or application for extension of time to file, for 2011 with IRS. California return is due the same day. If extended, the return will be due September 17, 2012.
• Corporations and S-corporations (year ending January 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 May 15, 2012, July 16, 2012, October 15, 2012 and January 15, 2013. If extended, the federal return will be due October 15, 2012, while the California return will be due November 15, 2012.

April 30, 2012

• Employers
  • File Employers Quarterly Federal Tax Return, Form 941 for the first quarter of 2012. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) Also file and pay any state taxes.

May 15, 2012

• Exempt Organizations
  • File Return of Organization Exempt from Income Tax, Form 990, or file an application for extension of time to file, for 2011, with the IRS. California returns are due the same day.
• Corporations and S-corporations (year ending February 28, 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 June 15, 2012, August 15, 2012, November 15, 2012, and February 15, 2013. If extended, the federal return will be due November 15, 2012, while the California return will be due December 17, 2012.

June 15, 2012

• Individuals
  • Pay second installment of estimated income tax for 2012, accompanied by Form 1040-ES and/or Form 540-ES.
• Trusts
  • Pay second installment of estimated tax for 2012, accompanied by Form 1041-ES and/or Forms 541-ES.
• Corporations and S-corporations (year ending March 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 July 16, 2012, September 17, 2012, December 17, 2012 and March 15, 2013. If extended, the federal return will be due December 17, 2012, while the California return will be due January 15, 2013.

July 15, 2012

• Corporations and S-corporations (year ending April 30, 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 August 15, 2012, October 15, 2012, January 15, 2013 and April 15, 2013. If extended, the federal return will be due January 15, 2013, while the California return will be due February 15, 2013.

July 31, 2012

• Employers
  • File Employer's Quarterly Federal Tax Return, Form 941, for the second quarter of 2012. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) Also file and pay any state taxes.
• Pension and Profit Sharing Plans
  • File Return/Report of Employee Benefit Plan, Form 5500-C/R, or apply for extension for time to file, for calendar year 2011 with IRS.

August 15, 2012

• Corporations and S-corporations (year ending May 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 September 17, 2012, November 15, 2012, February 15, 2013 and May 15, 2013. If extended, the federal return will be due February 15, 2013, while the California return will be due March 15, 2013.

September 17, 2012

• Individuals
  • Pay third installment of estimated income tax for 2012, accompanied by Form 1040-ES, Estimated Income Tax for Individuals and/or Form 540-ES.
• Corporations and S-corporations (year ending December 31, 2011)
  • If extended, file Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S while the California corporate income tax return is due October 15, 2012. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due December 17, 2012, of your tax for the next fiscal year.
• Corporations and S-corporations (year ending June 30, 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 October 15, 2012, December 17, 2012, March 15, 2013 and June 17, 2013. If extended, the federal return will be due March 15, 2013, while the California return will be due April 15, 2013.
• Trusts
  • Pay third installment of estimated tax for 2012, accompanied by Form 1041-ES and/or Form 541-ES.
  • If extended, file U.S. Income Tax Return for Estates and Trusts, Form 1041, for 2011 with IRS and pay any tax, penalty and interest due.
• Partnerships
  • If extended, file U.S. Partnership Return of Income, Form 1065, for 2011 with IRS.

October 15, 2012

• Individuals
  • If extended, file U.S. Individual Income Tax Return, Form 1040 and California Form 540, for 2011 with IRS and Franchise Tax Board respectively and pay any tax, penalty and interest due.
• Employers
  • If extended, file Annual Return/Report of Employee Benefit Plan, Form 5500, for 2011.
• Corporations and S-corporations (year ending July 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 November 15, 2012, January 15, 2013, April 15, 2013 and July 15, 2013. If extended, the federal return will be due April 15, 2013, while the California return will be due May 15, 2013.

October 31, 2012

• Employers
  • File Employer's Quarterly Federal Tax Return, Form 941 for the third quarter of 2012. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) Also file and pay any state taxes.

November 15, 2012

• Corporations and S-corporations (year ending August 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 December 17, 2012, February 15, 2013, May 15, 2013 and August 15, 2013. If extended, the federal return will be due May 15, 2013, while the California return will be due June 17, 2013.

December 17, 2012

• Corporations and S-corporations (year ending September 30, 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 January 15, 2013, March 15, 2013, June 17, 2013 and September 16, 2013. If extended, the federal return will be due June 17, 2013, while the California return will be due July 15, 2013.

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.