form 940

Tax Due Dates for February 2013

February 11	Employers – Federal unemployment tax. File Form 940 for 2012. This due date applies only if you deposited the tax for the year in full and on time.Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time. Small Employers – File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2012. This due date applies only if you deposited the tax for the year in full and on time. Farm Employers – File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2012. This due date applies only if you deposited the tax for the year in full and on time. Certain Small Employers – File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2012. This tax due date applies only if you deposited the tax for the year in full and on time. Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for 2012 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time. Employees – who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15	Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January. Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
February 16	Employers – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2012, but did not give you a new Form W-4 to continue the exemption this year.
February 28	Businesses – File information returns (Form 1099) for certain payments you made during 2012. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2012 Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms is still January 31. Payers of Gambling Winnings – File Form 1096, Annual Summary and transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2012. If you file Forms W-2G electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31. Employers – File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2012. If you file Forms W-2 electronically (not by magnetic media), your due date for filing them with the SSA will be extended to April 1. The due date for giving the recipient these forms is still January 31. Employers – with employees who work for tips. File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to April 1.
March 1	Farmers and fishermen – File your 2012 income tax return and pay any tax due. However, you have until April 15 to file if you paid your 2012 estimated tax by January 15, 2013. (See Penalty Relief for Farmers and Fishermen in Tax Tips section above)

Tax Due Dates for January 2013

January 10

Employees – who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee’s Report of Tips to Employer.

January 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2012.Individuals – Make a payment of your estimated tax for 2012 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2012 estimated tax. However, you do not have to make this payment if you file your 2012 return (Form 1040) and pay any tax due by January 31, 2013.Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2012.

Farmers and Fishermen – Pay your estimated tax for 2012 using Form 1040-ES. You have until April 15 to file your 2012 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2012 return and pay any tax due by March 1, 2013, to avoid an estimated tax penalty.

January 31

Employers – Give your employees their copies of Form W-2 for 2012 by January 31, 2013. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.Businesses – Give annual information statements to recipients of 1099 payments made during 2012.Employers – Federal unemployment tax. File Form 940 for 2012. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 11 to file the return.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2012. 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 February 11 to file the return.

Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for 2012 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. 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 year in full and on time, you have until February 11 to file the return.

Individuals – who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2012. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment.

Payers of Gambling Winnings – If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.

Certain Small Employers – File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2012. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more from 2012 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return.

Tax Due Dates for February 2012

February 10	Employers – Federal unemployment tax. File Form 940 for 2011. This due date applies only if you deposited the tax for the year in full and on time.Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2011. This due date applies only if you deposited the tax for the quarter in full and on time. Small Employers – File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2011. This due date applies only if you deposited the tax for the year in full and on time. Farm Employers – File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2011. This due date applies only if you deposited the tax for the year in full and on time. Certain Small Employers – File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2011. This tax due date applies only if you deposited the tax for the year in full and on time. Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for 2011 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time. Employees – who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15	Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January. Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
February 16	Employers – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2011, but did not give you a new Form W-4 to continue the exemption this year.
February 28	Businesses – File information returns (Form 1099) for certain payments you made during 2011. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2011 Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms is still January 31. Payers of Gambling Winnings – File Form 1096, Annual Summary and transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2011. If you file Forms W-2G electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms remains January 31.
February 29	Employers – File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2011.If you file Forms W-2 electronically (not by magnetic media), your due date for filing them with the SSA will be extended to April 2. The due date for giving the recipient these forms is still January 31. Employers – with employees who work for tips. File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to April 2.

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