Tax Filing Calendar
Date
|
What’s Due
|
Comments
|
| January 17, 2012 |
Fourth Quarter 2011 Estimated Tax Payment Due |
Can be extended until January 31 using Form 1040-ES |
| January 31, 2012 |
- Form 1099 and W-2 to recipients
- Quarterly payroll tax returns
- Annual payroll tax returns
- City of Beverly Hills Business license
- Quarterly sales tax returns
- Annual sales tax returns
|
|
| February 29, 2012 |
- Form W-3/W-2 to SSA
- Form 1096/1099 to IRS
- City of Los Angeles business license
- City of San Francisco business license
|
|
| March 15, 2012 |
- Corporation tax return
- Last day to refund 401(k) excess contribution to avoid penalty
|
|
| April 1, 2012 |
Business Property Statement (Form 571L) due
|
|
| April 10, 2012 |
Last day for 2nd installment of secured property tax payment to avoid penalty.
|
Use Form 7004 for extensions |
| April 17, 2012 |
- 1st quarter 2012 estimated tax payment (individuals & calendar year corporations)
- Individual income tax return or extension
- Partnership income tax return
- Fiduciary tax return
- LLC/LLP annual tax payment
- Annual California use tax return
- Last day to make a 2011 IRA Contribution
|
File for an extension (until Oct. 15 using form 4868) |
| April 30, 2012 |
- Quarterly payroll tax returns
- Quarterly sales tax returns
|
|
| May 15, 2012 |
- Exempt Organizations tax return due* (initial deadline for 12/31 organizations, fiscal year-end for 6/30 organizations)
- ePostcard (990-N) due for small exempt organizations
|
|
| June 15, 2012 |
- 2nd quarter 2012 estimated tax payment (individuals & calendar year corporations)
- LLC annual gross receipts fee
|
|
| June 30, 2012 |
Report of Foreign Bank and Financial Accounts (Form TDF 90-22.1) |
|
| July 31, 2012 |
- 1st due date of annual report for employee benefit plan (Form 5500)
- Quarterly payroll tax returns
- Quarterly sales tax returns
|
|
| August 31, 2012 |
- City of Santa Monica business license renewal
- Payment of Business Property Tax
|
|
| September 17, 2012 |
- Extended due date Corporation and Partnership (including LLC & LLP) tax return
- 3rd quarter 2012 estimated tax payment (individuals & calendar year corporations)
|
|
| October 15, 2012 |
- Extended due date of individual tax return
- Extended due date of annual report for employee benefit plan (Form 5500)
- Last chance to recharacterize 2011 Roth IRA conversion
|
|
| October 31, 2012 |
- Quarterly payroll tax returns
- Quarterly sales tax returns
|
|
| November 15, 2012 |
- Exempt organizations initial deadline for 6/30/11 year-end*
- Exempt organizations final extended deadline for 12/31/11 year-end*
|
|
| December 10, 2012 |
Last day for 1st installment of secured property tax payment to avoid penalty |
|
| December 17, 2012 |
4th quarter estimated tax payment (corporate taxpayers) |
|
* Due dates for exempt organization returns show only for 6/30 and 12/31 year-end organizations. For organizations with other year‑ends, returns are due 4½ months after year-end. Two extensions of three months each are available.
