A1 TaxBooks Inc: December 2012

April 1
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W2G. File Forms 1097, 1098, 1099, 3921, 3922, and W2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W2G electronically, see Publication 1220.

April 15
Individuals. File a 2012 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868.Then, file Form 1040, 1040A, or 1040EZ by October 15.

Household employers. If you paid cash wages of $1,800 or more in 2012 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2011 or 2012 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

Individuals. If you are not paying your 2013 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2013 estimated tax. Use Form 1040ES.For more information, see Publication 505.

Partnerships. File a 2012 calendar year return (Form 1065). Provide each partner with a copy of Schedule K1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K1. If you want an automatic 5month extension of time to file the return and provide Schedule K1 or a substitute Schedule K1, file Form 7004. Then, file Form 1065 by September 16.

Electing large partnerships. File a 2012 calendar year return (Form 1065B). If you want an automatic 6Month extension of time to file the return, file Form 7004. Then, file Form 1065B by October 15. See March 15 for the due date for furnishing Schedules K1 or substitute Schedules K1 to the partners.

Corporations. Deposit the first installment of estimated income tax for 2013. A worksheet, Form 1120W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.

September 16
Individuals. Make a payment of your 2013 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040ES. This is the third installment
date for estimated tax in 2013. For more information, see Publication 505.

Corporations. File a 2012 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6month extension. Otherwise, see March 15.

S corporations. File a 2012 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K1 (Form 1120S) or a substituteSchedule K1.

Partnerships. File a 2012 calendar year return (Form 1065). This due date applies only if you were given an additional 5month extension. Otherwise see April 15. Provide each partner with a copy of Schedule K1
(Form 1065) or a substitute Schedule K1.Corporations. Deposit the third installment of estimated income tax for 2013. A worksheet, Form 1120W, is available to help you estimate your tax for the year.

October 15

Individuals. If you have an automatic 6month extension to file your income tax return for 2012, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Electing large partnerships. File a 2012 calendar year return (Form 1065B). This due date applies only if you were given an additional 6month extension. See March 15 for the due date for furnishing Schedules K1 or
substitute Schedules K1 to the partners.

Entities:

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 1040ES). 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 K1 (Form 1065) or a substitute Schedule K1.year. Provide each partner with a copy of Schedule K1 (Form 1065B) or a substitute Schedule K1 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 K1 (Form 1120S) or a substitute Schedule K1.Estimated tax payments. Payments are due
on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

Pages

Friday, December 14, 2012

Important Dates

Contact us

Form W4, W9, 1040ES and others forms