Date:

Deadline for:

Individuals: Filing an income tax return (Form 1040) and paying tax due, to avoid penalties for underpaying the Jan. 17 installment of estimated taxes.

Businesses: Providing Form 1099 to recipients of any 2011 interest, dividend or reportable miscellaneous income payments (except in certain circumstances that have a later deadline).

Employers: Providing 2011 Form W-2 to employees; reporting income tax withholding and FICA taxes for fourth quarter 2011 (Form 941); and filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.

Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2011 (Form 941) and filing an annual return of federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due. 

Individuals: Filing a 2011 income tax return (Form 1040, Form 1040A or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due.

Individuals: Paying the first installment of 2012 estimated taxes if not paying income tax through withholding (Form 1040-ES).

Individuals: Making 2011 contributions to a traditional IRA or Roth IRA (even if the 2011 income tax return extension is filed).

Individuals: Making 2011 contributions to a SEP (unless the income tax return extension is filed).

Individuals: Filing a 2011 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.

Household employers: Filing Schedule H (Form 1040) if wages paid equal $1,700 or more in 2011.

Calendar-year partnerships: Filing an income tax return for 2011 (Forms 1065, 1065-B) or requesting an automatic five-month extension (Form 7004).

Trusts and estates: Filing an income tax return for the 2011 calendar year (Form 1041) or filing for an automatic five-month extension (Form 7004), and paying any income tax due.

Calendar-year corporations: Paying the first installment of 2012 estimated income taxes.

Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for first quarter 2012 (Form 941), if you deposited on time and in full all of the associated taxes due.

Exempt organizations: Filing 2011 calendar-year information returns (Forms 990, 990-EZ, or 990-PF), and paying any tax due.

Small exempt organizations (with gross receipts normally of $50,000 or less): Filing e-Postcard (Form 990-N) if not filing Form 990 or 990-EZ.

Individuals: Filing an individual income tax return (Form 1040) or filing for a four-month extension (Form 4868) if you live outside the United States, and paying any tax and interest due.

Individuals: Paying the second installment of 2012 estimated taxes if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations: Paying the second installment of 2012 estimated income taxes.

Employers: Filing a calendar-year retirement plan report (Forms 5500, 5500-EZ) or requesting an extension.

Employers: Reporting income tax withholding and FICA taxes for second quarter 2012 (Form 941), and paying any tax due.

Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter 2012 (Form 941), if you deposited on time and in full all of the associated taxes due.

Individuals: Paying the third installment of 2012 estimated taxes if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations: Paying the third installment of 2012 estimated income taxes.

Calendar-year corporations: Filing a 2011 income tax return (Forms 1120, 1120S) and paying any tax, interest and penalties due if an automatic six-month extension was filed.

Calendar-year corporations: Making contributions for 2011 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

Calendar-year partnerships: Filing an income tax return for 2011 (Forms 1065, 1065-B) if an automatic five-month extension was filed.

Individuals: Filing a 2011 income tax return (Form 1040, 1040A or 1040EZ) and paying any tax, interest and penalties due if an automatic six-month extension was filed.

Individuals: Making contributions for 2011 to certain retirement plans or establishing a SEP for 2011, if an automatic six-month extension was filed.

Individuals: Filing a 2011 gift tax return (Form 709) and paying any tax, interest and penalties due if an automatic six-month extension was filed.

Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for third quarter 2012 (Form 941), if you deposited on time and in full all of the associated taxes due.