Important Dates

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.