January
17th
Estimated tax: Final installment of 2011 estimated tax by individuals, unless income tax return is filed and tax paid in full by February 1. Payment in full of estimated tax by farmers and fishermen, unless income tax return is filed and tax paid in full by March 1. Form 1040ES.
Estimated tax: Final installment of 2011 estimated tax by trusts, as well as those estates required to pay estimated tax, unless tax return is filed and tax paid in full by February 1. Form 1041-ES.
31st
Withholding: Employers must furnish employees with statements of compensation and amounts withheld during 2011. Statements of amounts withheld on certain gambling winning must be furnished by paper to recipients. Form W-2, W-2G.
Manufacturers, retailers, obligations, fuel, luxury, ship passengers, and foreign insurance taxes: File return for the fourth quarter of 2011. Form 720.
Federal unemployment tax: File return for 2011. However, if tax was deposited in full and on time, the return may be filed by February 10. Form 940, 940EZ.
Social Security and withheld income tax: File return for the fourth quarter of 2011. However, if taxes were deposited in full and on time for the quarter, then file by February 10. Form 941.
Non-payroll items: File annual return to report 2011 withholding on non-payroll payment including pensions, annuities, IRAs, gambling winnings and backup withholding. If taxes were deposited in full and on time, file by February 10. Form 945.
Recipients of mortgage interest, student loan interest, and tuition payments: Provide Form 1098 to each individual form whom $600 or more in mortgage interest was received in connection with a trade or business in 2011. Lenders provide Form 1098-E if more than $600 of student loan interest was received. Certain educational institutions provide Form 1098-T if tuition was received or reimbursed.
Information returns: Provide statements for 2011 to recipients of dividends and certain distributions, interest, patronage dividends, original issue discount, proceeds from broker, barter exchange and real estate transactions, certain government payments, long-term care and accelerated death benefits, distributions from medical savings accounts, and miscellaneous income (including direct sales of $5,000 or more, royalty payments of $10 or more, rent and other business payments of $600 or more, debt cancelation of $600 or more, and prizes and awards of $600 or more). Form 1099 Series.
Recipients of cash payments over $10,000: Provide statement to each payer in a transaction involving more than $10,000 in cash during 2011. (Form 8300 must have been filed with the IRS by the 15th day after the transaction.)
EFTPS (Electronic Fund Transfer Payment System): see Federal Tax Deposit Dates for 2012.
February
10th
Federal unemployment tax: If tax was deposited in full and on time, file return for 2011. Form 940, 940-EZ.
Social Security and withholding income tax: If taxes were deposited in full and on time for the fourth quarter of 2011, file return to report taxes by February 10. Form 941.
Non-payroll items: If taxes were deposited in full and on time, file annual return to report 2011 withholding on non-payroll payment including pensions, annuities, IRAs, gambling winnings and backup withholding by February 10. Form 945.
15th
Withholding: Last day for employees to file to continue exemption from income tax withholding in 2012. Employers should begin withholding on February 16 on wages of any employee who claimed an exemption in 2011 but failed to submit a new exemption claim.
28th
Withholding: Employer must file copy "A" of all Forms W-2 with the Social Security Administration to report compensation and amounts withheld during 2011. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Business recipients of mortgage interest: Last day to file paper Forms 1098 with IRS. Form 1098.
Information returns: Last day to file paper Form 1099 with IRS. Form 1099.
EFTPS (Electronic Fund Transfer Payment System): see Federal Tax Deposit Dates for 2012.
March
5th
Trusts: Last day for a trust fiduciary to make a Code Sec. 643(g) election to allocate an overpayment of 2011 estimated tax by a calendar-year trust among the trust's beneficiaries. Form 1041-T.
15th
Schedule K-1, 1065-B: Last day for all electing large partnerships (Code 771) to deliver to their partners Schedule K-1 information returns. Last day to provide S shareholders with Schedule K-1.
Corportaions: Last day for calendar-year domestic corporations or foreign corporations with offices in the U.S. to file 2011 income tax returns. File Form 7004 to obtain an automatic six-month extension. A special extension provision exists for Form 1120-F. Form 1120 Series (including 1120-A, 1120-F, and 1120S)
S Corporations: Last day for a calendar-year corporation to elect S corporation status beginning with the 2012 tax year. Form 2553.
Corporate extension: Last day for a calendar-year corporation to file for an automatic six-month extension to file 2010 income tax return. Form 7004.
ETPS (Electronic Fund Transfer Payment System): see Federal Tax Deposit Dates for 2012.