2012 Tax Deadlines

1/17/2012

• Individuals & Trusts: Pay the final installment of your 2011 estimated tax. Use Form 1040-ES.

2/29/2012

• W-2's due to Social Security Administration - Electronic filers have until April 2.
• Form 1099 due to IRS/State - Electronic Filers have until April 2.
• Forms 8027 Employers Tip Report due to IRS - Electronic Filers have until April 2.
• SF Payroll Expense Tax Return.

3/15/2012

• 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. File Form 2553 to elect to be treated as an S Corporation beginning with calendar year 2012.
• Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.

4/2/2012

• Form 571L Business Property Tax Statement (County where Business is located).
• Electronically file Forms W-2, W-2G, 1098, 1099, and 8027.

4/17/2012

• Individuals & Trusts: 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.
• Household Employers: File Sch. H with Form 1040 if you paid $1700 or more to a house-hold employee.

5/15/2012

• Tax Exempt: Nonprofit file extension or Form 990, 990-EZ or 990-PF (with 12/31/2011 year end). File 990-N, no extension.
• Tax Exempt: Private foundation first quarter 2012 estimates due.
• Tax Exempt: File Forms 990, 990-EZ or 990-PF for extended tax returns (June 2011 tax year end).

5/31/2012

• SF Business Registration Renewal

6/15/2012

• Individuals outside the U.S.: File 2011 Form 1040.
• Individuals & Trusts: Pay the second installment of estimated tax for 2012.
• Corporations: Deposit the Second installment of your 2012 estimated tax.
• Tax Exempt - Private Foundation: Second quarter 2012 estimates due.

7/2/2012

• Report of Foreign Bank Accounts for calendar tax year, Form TD.F 90-22.1.

8/15/2012

• Tax Exempt: 1st extended due date for Forms 990, 990-EZ and 990-PF (with 12/31/2011 year end).

9/17/2012

• Individuals & Trusts: Pay the third installment of your estimated tax for 2012.
• Partnerships: File 2011 Form 1065 for tax extended returns 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 your 2012 estimated tax.
• Tax Exempt: Private Foundation third quarter 2012 estimates due.

10/15/2012

• 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.
• Electing Large Partnerships: File 2011 Form 5500 if you requested an extension on Form 5558.

11/15/2012

• Tax Exempt: final extended due date for Forms 990, 990-EZ and 990-PF tax returns (with 12/31/2011 year end).
• Tax Exempt: Initial due date for Form 990, 990-EZ and 990-PF tax returns (June 2011 tax year end).

12/17/2012

• Individuals & Trusts: Pay the fourth installment of your estimated tax for 2012.
• Corporations: Deposit the fourth installment of your estimated tax for 2012.
• Tax Exempt: Private Foundation fourth quarter 2012 estimates due.