For March 2013
|
|
March 1
|
Farmers and fishermen who did not make 2012 estimated tax payments would normally be required to file 2012 tax returns and pay taxes in full. However, the IRS had to delay the start of this year's tax filing season until it completed programming changes made necessary by the late passage of the American Taxpayer Relief Act of 2012 (signed into law on January 2, 2013). As a result, the IRS extended the March 1 filing deadline for farmers and fishermen to April 15.
|
| |
|
|
|
|
March 10
|
Daylight Saving Time begins.
|
| |
|
|
|
|
March 15
|
2012 calendar-year corporation income tax returns are due.
|
| |
|
|
|
|
March 15
|
Deadline for calendar-year corporations to elect S corporation status for 2013.
|
For April 2013
|
|
April 1
|
Deadline for payers who file electronically to file 2012 information returns (such as 1099s) with the IRS.
|
| |
|
|
|
|
April 1
|
Deadline for employers who file electronically to send copies of 2012 W-2s to the Social Security Administration.
|
NOTE: Businesses are required to make federal tax deposits on dates determined by various factors that differ from business to business.
Payroll tax deposits: Employers generally must deposit Form 941 payroll taxes (income tax withheld from employees' pay and both the employer's and employees' share of social security taxes) on either a monthly or semiweekly deposit schedule. There are exceptions if you owe $100,000 or more on any day during a deposit period, if you owe $2,500 or less for the calendar quarter, or if your estimated annual liability is $1,000 or less.
- Monthly depositors are required to deposit payroll taxes accumulated within a calendar month by the fifteenth of the following month.
- Semiweekly depositors generally must deposit payroll taxes on Wednesdays or Fridays, depending on when wages are paid.
For more information on tax deadlines that apply to you or your business, contact our office.
© MC 2013
|
