TAX CALENDAR

 In Taxes

SEPTEMBER 2013
September 16

  • 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 third installment of your 2013 estimated tax. Use Form 1040-ES.
  • Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in August if the monthly rule applies.
  • 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 six-month extension. Deposit the third installment of estimated income tax for 2013. Use the worksheet Form 1120-W to help estimate tax for the year.
  • 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 six-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

OCTOBER 2013
October 15

  • Individuals. If you have an automatic six-month extension to file your income tax return for 2012, file Form 1040, 1040A, or 1040EZ, and pay any tax, interest, or penalties due.
  • Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in September if the monthly rule applies.
  • Electing large partnerships. If you were given an additional six- month extension, file a 2012 calendar year tax (Form 1065-B).

October 31
Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the third quarter of 2013. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 12 to file the return.