April, May, and June 2013 Tax Due Dates
April 2013 |
| April 01 | Electronic filing of Forms 1097, 1098, 1099, 3921, 3922 and W-2G– File Forms 1097, 1098, 1099, 3921, 3922, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms will still be January 31.For information about filing Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, see Publication 1220. |
| April 10 | Employees who work for tips – If you received $20 or more in tips during March, report them to your employer. You can use Form 4070. |
| April 15 | Individuals – File an income tax return for 2012 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15. |
| Household Employers – If you paid cash wages of $1,800 or more in 2012 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. | |
| Individuals – If you are not paying your 2013 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2013 estimated tax. Use Form 1040-ES. | |
| Partnerships – File a 2012 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 16. | |
| Electing Large Partnerships – File a 2012 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners. | |
| Corporations – Deposit the first installment of estimated income tax for 2013. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
May 2013 |
| May 10 | Employees who work for tips – If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. |
June 2013 |
| June 10 | Employees who worked for tips — If you received $20 or more in tips during May, report them to your employer. You can use Form 4070. |
| June 17 | Individuals – If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. |
| Individuals – Make a payment of your 2013 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2013. | |
| Corporations – Deposit the second installment of estimated income tax for 2013. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
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