Individual & self-employed Partnerships S Corps Amended Returns Deadlines
Tax deadlines for Tax year 2012-13
Individual & Self-employed
January 15, 2013
4th Quarter 2011 Estimated Tax Payment Due - Form 1040ES.
January 30, 2013
IRS starts to accept e-filing submissions
January 31, 2013
Employers required to provide employees copies of Form W2 for tax year 2012. If employee agrees, provide electronic verision on company website and notify employee of the positng by January 31.
April 15, 2013
2012 Tax Returns Due - Form 1040. If you have not applied for an extension, e-file or postmark Form 4868 by midnight April 15,2013.
2012 Tax Return Extension Form 4868 due. This will push your deadline for Form 1040 filing back to October 15, 2013. This does not extend payment of taxes due.
1st Quarter 2012 Estimated Tax Payment Due - Form 1040ES.
Last date to make a 2012 IRA Contribution
June 15, 2013
2nd Quarter 2013 Estimated Tax Payment Due - Form 1040ES.
Septemeber 15, 2013
3rd Quarter 2013 Estimated Tax Payment Due - Form 1040ES.
October 15, 2013
Extended Form 1040 returns due. Must be post-marked today.
Last chance to re-characterize 2011 Roth IRA Conversion
If you converted a traditional IRA to a Roth during 2010 and paid tax on the conversion on your 2010 tax return, October 17, 2011 is the deadline for re-characterizing (re-converting back to an IRA). Doing so could save you money if your IRA has lost money since the time of conversion.
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 no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.
Tax Amendment Deadlines
3 Years from original date of return
2 years from date tax was paid or
Tax amendment to claim tax refund
(whichever is later)