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IRS Tax Calendar - US Federal Due Dates

 

Use these tax calendars to determine specific IRS due dates for filing your tax forms and paying your taxes.



Some due dates apply to individuals, corporations, farmers and certain other individuals that have due dates that do not pertain to others. 

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Click the links to the right for other due dates and details for certain individuals or tax entities.



January

January 1 — Everyone

Federal Holiday (New Year's Day)

January 15 — Individuals

Make a payment of your estimated tax for 2012 if you did not pay your income tax for the year through withholding (or did not pay in enough tax). Use Form 1040-ES.

January 15 — Farmers & Fishermen

Pay your estimated tax for 2012 using Form 1040-ES. You have until April 15 to file your 2012 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2012 return and pay any tax due by March 1, 2013, to avoid an estimated tax penalty.

January 21 — Everyone

Federal Holiday (Birthday of Martin Luther King, Jr./Inauguration Day)

January 31 — Individuals

If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2012 by January 31.

January 31 — All businesses

Give annual information statements to recipients of certain payments you made during 2012.

February

February 15 — Individuals

If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year.

February 15 — All businesses

Give annual information statements to recipients of certain payments you made during 2012.

February 18 — Everyone

Federal Holiday (Washington's Birthday)

February 28 — All businesses

File information returns (Form 1099) for certain payments you made during 2012.

March

March 1 — Farmers & Fishermen

File your 2012 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2012 estimated tax by January 15, 2013.

March 15 — Corporations

File a 2012 calendar year income tax return (Form 1120) and pay any tax due.

March 15 — S Corporations

S Corporation Election:  File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2013.

March 15 — Partnerships

Electing Large Partnerships:  Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1.

April

April 1 — All Businesses

File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically.

April 15 — Individuals

File a 2012 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due.

April 15 — Household Employers

If you paid cash wages of $1,800 or more in 2012 to a household employee, you must file Schedule H.

April 15 — 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 1040-ES.

April 15 — Partnerships

File a 2012 calendar year return (Form 1065).

April 15 — Corporations

Deposit the first installment of estimated income tax for 2013.

April 16 — Everyone

Federal Holiday (District of Columbia Emancipation Day)

May

May 27 — Everyone

Federal Holiday (Memorial Day)

June

June 17 — Individuals

If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file.

June 17 — 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 1040-ES. This is the second installment

June 17 — Corporations

Deposit the second installment of estimated income tax for 2013

July

July 4 —Everyone

Federal Holiday (Independence Day)

August

September

September 2 — Everyone

Federal Holiday (Labor Day)

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 1040-ES. This is the third installment.

September 16 — 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 6-month extension.

September 16 — 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 6-month extension.

September 16 — Partnerships


File a 2012 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.

September 16 — Corporations

Deposit the third installment of estimated income tax for 2013.

October

October 14 — Everyone

Federal Holiday (Columbus Day)

October 15 — Individuals

If you have an automatic 6-month extension to file your income tax return for 2012, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

November

November 11 — Everyone

Federal Holiday (Veterans' Day)

November 28 — Everyone

Federal Holiday (Thanksgiving Day)

December

December 16 — Corporations

Deposit the fourth installment of estimated income tax for 2013.

December 25 — Everyone

Federal Holiday (Christmas Day)

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