2012 Tax Calendar

January

January 10

Individuals: Reporting December 2011 tip income, $20 or more, to employers (Form 4070).

January 17

Individuals: Paying final installment of 2011 estimated taxes if not paying income tax through withholding (Form 1040-ES).

Nonprofits: Initial tax return due date, exempt organizations with Aug 31, 2011 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with May 31, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with May 31, 2011 tax year end. (Form 990-T)

January 31

Individuals: Filing income tax return (Form 1040) and paying tax due, to avoid penalties for underpaying 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 annual return of federal unemployment taxes (Form 940) and paying any tax due.

February

February 10

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 annual return of federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due.

February 15

Individuals: Filing new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2011.

Nonprofits: Initial tax return due date, exempt organizations with Sept 30, 2011 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with June 30, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with June 30, 2011 tax year end. (Form 990-T)

February 28

Businesses: Filing Form 1099 and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2011.

February 29

Employers: Filing Form W-2 (Copy A) and transmittal Form W-3 with Social Security Administration. (Electronic filers can defer filing to Apr 2nd.)

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Aug 31, 2011 tax year end. (Form 1943, Form 308 and Form 1952)

March

March 10

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

March 12

Fiscal-year corporations: Filing 2011 income tax return (Form 1120 or 1120-A) or filing automatic six-month extension (Form 7004), and paying any tax due.

March 15

Nonprofits: Initial tax return due date, exempt organizations with Oct 31, 2011 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with July 31, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with July 31, 2011 tax year end. (Form 990-T)

March 31

Employers: Electronically filing Forms 1098, 1099 and W-2G.

April

April 2

Employers: Electronically filing Forms 1098, 1099 and W-2G.

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Sep 30, 2011 tax year end. (Form 1943, Form 308 and Form 1952)

April 10

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

* Please note that the April 15 deadlines have been extended to April 17 this year because of a District of Columbia holiday.

April 17

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

Individuals: Paying 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 2011 income tax return extension is filed).

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

Individuals: Filing 2011 gift tax return (Form 709) or filing automatic six-month extension (Form 8892), and paying any gift tax due.

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

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

Nonprofits: Initial tax return due date, exempt organizations with Nov 30, 2011 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: First extended tax return due date, exempt organizations with Aug 31, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with May 31, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Aug 31, 2011 tax year end. (Form 990-T)

April 30

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Oct 31, 2011 tax year end. (Form 1943, Form 308 and Form 1952)

May

May 10

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.

May 15

Exempt organizations: Filing 2012 calendar-year information returns (Forms 990, 990-EZ, or 990-PF), and paying any tax due.

Nonprofits: Initial tax return due date, exempt organizations with Dec 31, 2011 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with Sep 30, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with June 30, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Sep 30, 2011 tax year end. (Form 990-T)

May 31

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Nov 30, 2011 tax year end. (Form 1943, Form 308 and Form 1952)

June

June 11

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

June 15

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

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

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

Nonprofits: Initial tax return due date, exempt organizations with Jan 31, 2012 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with Oct 31, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with July 31, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Oct 31, 2011 tax year end. (Form 990-T)

July

July 2

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Dec 31, 2011 tax year end. (Form 1943, Form 308 and Form 1952)

July 10

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

July 16

Nonprofits: Initial tax return due date, exempt organizations with Feb 29, 2012 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with Nov 30, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with Aug 31, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Nov 30, 2011 tax year end. (Form 990-T)

July 31

Employers: Filing 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.

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Jan 31, 2012 tax year end. (Form 1943, Form 308 and Form 1952)

August

August 10

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.

August 15

Nonprofits: Initial tax return due date, exempt organizations with Mar 31, 2012 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with Dec 31, 2011 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with Sep 30, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Dec 31, 2011 tax year end. (Form 990-T)

August 31

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Feb 29, 2012 tax year end. (Form 1943, Form 308 and Form 1952)

September

September 10

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

September 17

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

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

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

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

Nonprofits: Initial tax return due date, exempt organizations with Apr 30, 2012 tax year end. (Form 990, Form 990-EZ, Form 990-PF or Form 990-T)

Nonprofits: Extended tax return due date, exempt organizations with Jan 31, 2012 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with Oct 31, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Jan 31, 2012 tax year end. (Form 990-T)

October

October 1

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Mar 31, 2012 tax year end. (Form 1943, Form 308 and Form 1952)

October 3

Employers: Establishing a SIMPLE for 2011, except in certain circumstances when it must have been created effective Jan 1.

October 10

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

October 15

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

Nonprofits: Extended tax return due date, exempt organizations with Feb 29, 2012 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with Nov 30, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Feb 29, 2012 tax year end. (Form 990-T)

October 31

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

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Apr 30, 2012 tax year end. (Form 1943, Form 308 and Form 1952)

November

November 12

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

November 13

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.

November 15

Nonprofits: Extended tax return due date, exempt organizations with Mar 31, 2012 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with Dec 31, 2011 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Mar 31, 2012 tax year end. (Form 990-T)

November 30

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with May 31, 2012 tax year end. (Form 1943, Form 308 and Form 1952)

December

December 12

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

December 17

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

Nonprofits: Extended tax return due date, exempt organizations with Apr 30, 2012 tax year end. (Form 990, Form 990-EZ or Form 990-PF)

Nonprofit Corporations: Extended business income tax return due date for exempt organizations with Jan 31, 2012 tax year end. (Form 990-T)

Nonprofit Trusts: Extended business income tax return due date for exempt organizations with Apr 30, 2012 tax year end. (Form 990-T)

December 31

Employers: Establishing a retirement plan (other than a SIMPLE or a SEP).

Nonprofits: Tax return due date for exempt Wisconsin Charitable Organizations with Dec 31, 2012 tax year end. (Form 1943, Form 308 and Form 1952)