TAX CALENDAR

FEBRUARY 2013
February 15
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 to continue your exemption for another year.
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in January if the monthly rule applies.
February 16
Employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2012 but did not give you a new Form W-4 to continue the exemption for 2013.
February 28
All businesses. File information returns (for example, Forms 1099) for certain payments you made during 2012. If you file the forms electronically (not by magnetic media), your due date for filing them with the IRS is April 1.
Employers. File Form W-3, along with Copy A of all the Forms W-2 you issued for 2012. If you file Forms W-2 electronically (not by magnetic media), your due date for filing them with the Social Security Administration is April 1.
MARCH 2013
March 15
Corporations. File a 2012 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic six-month extension of time to file the return, file Form 7004, and deposit what you estimate you owe.
S corporations. File a 2012 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. If you want an automatic six-month extension of time to file the return, file Form 7004, and deposit what you estimate you owe.
S corporation election. File Form 2553 to choose to be treated as an S corporation beginning with calendar year 2013. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2014.
Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in February if the monthly rule applies.