January:

• 18* - Last day to pay 4th quarter estimates for the prior year unless filing return by February 1.
• 31 - Last day to provide 1099s & W-2s to those people you paid during the prior year.
• 31 - If you file your prior year’s return and pay any tax due by this date, you need not make the 4th Quarter Estimated Tax Payment.

* Normally this due date is January 15th. However, when falling on a Sat., Sun. or a holiday, it becomes the next business day.

February:

• 28 - Last day to file informational returns 1096, 1099, W3, and W-2s with the government unless you are filing electronically (See March 31). 

March:

• 15- Last day to file your prior year’s corporate return (Form 1120) or to request an extension to file.
• 31- Electronic filing of Forms 1096, 1098, 1099, W3 and W-2G. This due date applies only if you file electronically (not by paper).

April:

• 1 - Last day to withdraw funds from your IRA account if you turned age 70 1/2 in 2011 and haven’t already taken a distribution for that year. For other types of plans, contact our office.
• 16 - Last day to file your prior year’s individual tax return (Form 1040) or to request an extension to file.
• 16 - Last day to file your prior year’s partnership return (Form 1065) and fiduciary returns or request an automatic 5-month extension until September. Estate income tax returns (Form 1041) have an automatic extension until October 15.
• 16 - Last day to make an IRA contribution for the prior year.
• 16 - Last day to make SEP or Keogh contributions unless an extension is filed.
• 16 - Last day to fund the prior year’s Coverdell Education Savings Account.
• 16 - First estimated tax installment for the year due.

June:

• 15 - Second estimated tax installment for the year due.
• 15 - Last day for U.S. Citizens living abroad to file their individual tax return (Form 1040) or request an extension.

July:

• 1 - Time to review your 2012 year-to-date income and expenses to ensure estimated tax payments and withholding are adequate to avoid underpayment penalties.

August:

• 1 - Last day for employers (including self-employed individuals) to file appropriate Series 5500 Form for Employee Benefit Plans (includes Keogh Plans).

September:

• 17 - Third estimated tax installment for the year due.
• 17 - Last day to file corporate (Form 1120), partnership (Form 1065), and fiduciary (Form 1041) returns with an approved extension.

October:

• 15 - Last day to file prior year’s individual tax return (Form 1040), if you are in the United States with an approved extension.

December:

• 1 - Time for Year-End Tax Planning
• 31 - Last day to pay deductible expenses for the 2011 return (doesn’t apply to IRA, SEP or Keogh contributions, all of which can be made after December 31, 2011). 
• 31 - If you turned 70½ before 2011, last day to withdraw required minimum distribution from your Traditional IRA and avoid a penalty.
• 31 - If you are self-employed, December 31 is the last day to set up a Keogh Retirement Account if you plan to make a 2011 Contribution. 
• 31 - Technically the last day of the year.  However, if it falls on a non-business day such as a Saturday or Sunday, you may not be able to take the recommended actions and should consider taking the actions earlier than December 31st.