January 2013 Tax Due Dates
- Stop advance payments of the earned income credit.
- Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
- 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 that way). Use Form 1040-ES. This is the final installment date for 2012 estimated tax. However, you do not have to make this payment if you file your 2012 return (Form 1040) and pay any tax due by January 31, 2013.
Corporations and S-corporations (year ending October 31, 2012)
- File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. The California corporation income tax return is due the same day as federal. A worksheet, Form 1120-W, is available to help you determine 2012 estimates, which will be due February 15, 2013, April 15, 2013, July 15, 2013 and October 15, 2013. If extended, the federal return will be due July 15, 2013, while the California return will be due August 15, 2013.
- Pay fourth installment of estimated tax for 2012, accompanied by Form 1041-ES and/or Form 541-ES.
Farmers and Fisherman
- Pay your estimated tax for 2012 using Form 1040-ES. You have until April 17 to file your 2012 income tax return (Form 1040). If you do not pay your estimated tax by January 17, you must file your 2012 return and pay any tax due by March 1, 2013, to avoid an estimated tax penalty.
- Individuals who must make estimated tax payments — If you did not pay your last installment of estimated tax by January 17, you may choose (but are not required) to file your income tax return (Form 1040) for 2012. Filing your return and paying any tax due by January 31, 2012 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 17.
- Give employees their copies of Wage & Tax Statements, Form W-2 and suppliers Form 1099 for 2012.
- File Annual Return of Withheld Federal Income Tax, Form 945, to report income tax withheld for 2012 on all non-payroll items, including backup withholding and withholding on pensions, annuities, gambling winnings and payments of Indian gaming profits to tribal members. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall in prior payments, you can pay it when the return is filed.
- File Employer’s Quarterly Federal Tax Return, Form 941, for the fourth quarter of 2012. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall in prior payments, you can pay it when the return is filed.) Also file and pay any state taxes
- File Employer’s Annual Federal Unemployment (FUTA) Tax Return, Form 940 or 940-EZ for 2012. If your un-deposited tax is less than $500, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it.