It’s time to file various tax returns once again. Among the tax deadlines you may be required to meet in the next few months are the following:
* January 15 – Due date for the fourth quarterly installment of 2012 estimated taxes for individuals unless you file your tax return and pay any taxes due by January 31.
* January 31 – Employers must furnish 2012 W-2 statements to employees. Payers must furnish payees with Form 1099s for various payments made. (The deadline for providing Form 1099-B and consolidated statements to customers is February 15.)
* January 31 – Employers must generally file annual federal unemployment tax returns.
* February 28 – Payers must file information returns, such as Form 1099s, with the IRS. This deadline is extended to April 1 for electronic filing.
* February 28 – Employers must send Form W-2 copies to the Social Security Administration. This deadline is extended to April 1 for electronic filing.
* March 1 – Farmers and fishermen who did not make 2012 estimated tax payments must file 2012 tax returns and pay taxes in full.
* March 15 – 2012 calendar-year corporation income tax returns are due.
* April 15 – 2012 federal partnership returns are due.
* April 15 – Individual federal income tax returns for 2012 are due.