taxmap/pubs/p509-000.htm#en_us_publink100034214For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to
www.irs.gov/pub509.
Photographs of missing children.
(p1)The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a
child.
A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates
for:
- Filing tax forms,
- Paying taxes, and
- Taking other actions required by federal tax law.
This publication contains the following.
- A section on how to use the tax calendars.
- Three tax calendars:
- General,
- Employer's, and
- Excise.
- A table showing the semiweekly deposit due dates for 2013.
Most of the due dates discussed in this publication are also included in the annual release of Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed. Publication 1518 is formatted as a wall
calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034218Primarily, employers need to use this publication. However, the
General Tax Calendar
has important due dates for all businesses and individuals. Anyone who must pay
excise taxes may need the
Excise Tax Calendar.
The following are advantages of using a calendar.
- You do not have to figure the due dates yourself.
- You can file or pay timely and avoid penalties.
- You do not have to adjust the due dates for Saturdays, Sundays, and legal
holidays.
- You do not have to adjust the due dates for special banking rules if you use the
Employer's Tax Calendar or
Excise Tax Calendar.
To decide which calendar(s) to use, first look at the
General Tax Calendar
and highlight the dates that apply to you. If you are an employer, also use the
Employer's Tax Calendar. If you must pay excise taxes, use the
Excise Tax Calendar. Depending on your situation, you may need to use more than one
calendar.
taxmap/pubs/p509-000.htm#f15013x01Table 1. Useful Publications
| IF you are... | THEN you may need... |
| An employer | • Publication 15 (Circular E), Employer's Tax Guide.
• Publication 15-A, Employer's Supplemental Tax Guide.
• Publication 15-B, Employer's Tax Guide to Fringe
Benefits.
• Publication 926, Household Employer's Tax Guide.
|
| A farmer | • Publication 51 (Circular A), Agricultural Employer's Tax
Guide.
• Publication 225, Farmer's Tax Guide.
|
| An individual
| • Publication 505, Tax Withholding and Estimated Tax. |
| Required to pay excise taxes | • Publication 510, Excise Taxes. |
The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements
for:
- Estate taxes,
- Gift taxes,
- Trusts,
- Exempt organizations,
- Certain types of corporations, or
- Foreign partnerships.
Table 1 lists other publications you may need to order. Each calendar lists the forms you may
need.
See
How To Get Tax Help
near the end of this publication for information about getting publications and
forms.
We welcome your comments about this publication and your suggestions for future
editions.
You can write to us at the following address:
Internal Revenue Service
Business, Exempt Organizations, and International Forms & Publications
Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your
correspondence.
You can email us at
taxforms@irs.gov. Please put "Publication 509" on the subject line. You can also send us comments from
www.irs.gov/formspubs. Click on
More Information and then click on
Comment on Tax Forms and Publications.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax
products.
taxmap/pubs/p509-000.htm#en_us_publink1000264859Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or
write to the address below and receive a response within 10 days after your
request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613If you have a tax question, check the information available on IRS.gov or call one of the numbers listed below Monday–Friday 7:00 a.m.–7:00 p.m. local time (Alaska and Hawaii follow Pacific
time).
- 1-800-829-1040 (Tax Help Line for Individuals).
- 1-800-829-4933 (Business and Specialty Tax Line).
- 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech
disability).
We cannot answer tax questions sent to either of the above addresses.
taxmap/pubs/p509-000.htm#en_us_publink100034226The following brief explanations may be helpful to you in using the tax
calendars.
taxmap/pubs/p509-000.htm#en_us_publink100034227Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes
easier.
- You can
e-file
your Form 1040; certain business tax returns such as Forms 1120, 1120S, and
1065; certain employment tax returns such as Forms 940 and 941; certain excise
tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other
information returns. Visit
www.irs.gov/efile for more information.
- You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). For detailed information about using this free service, see
Electronic deposit requirement below.
Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, visit the IRS website at
www.irs.gov/e-pay.
Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication
15
(Circular E) for the employment tax deposit rules. For the excise tax deposit
rules, see Publication
510 or the Instructions for Form 720.
You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service provided by the Department of Treasury. If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your
behalf.
To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). You can also visit the EFTPS website at
www.eftps.gov. Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting
Started.
 | If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. For an EFTPS deposit to be on time, you must initiate the deposit by 8 p.m. Eastern time the day before the date the deposit is
due. |
taxmap/pubs/p509-000.htm#en_us_publink100034231Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. The term legal holiday means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed
below.
| An exception to this rule for certain excise taxes is noted later under the
Excise Tax Calendar. |
taxmap/pubs/p509-000.htm#en_us_publink1000278957Legal holidays for 2013 are listed below.
- January 1— New Year's Day
- January 21— Birthday of Martin Luther King, Jr. / Inauguration
Day
- February 18— Washington's Birthday
- April 16— District of Columbia Emancipation Day
- May 27— Memorial Day
- July 4— Independence Day
- September 2— Labor Day
- October 14— Columbus Day
- November 11— Veterans' Day
- November 28— Thanksgiving Day
- December 25— Christmas Day
A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. A statewide legal holiday does not delay a due date for making a federal tax
deposit.
taxmap/pubs/p509-000.htm#en_us_publink100034235If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to April
1.
For 2013, the due date for giving the recipient these forms is January 31.
For information about filing Forms 1098, 1099, or W-2G electronically, see Publication
1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. For information about filing Form W-2 electronically with the SSA, visit
www.ssa.gov/employer or call 1-800-772-6270.
Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.
Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.
taxmap/pubs/p509-000.htm#en_us_publink100034237You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.
- DHL Express (DHL): DHL Same Day Service.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International
First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide
Express.
For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter "private delivery service" in the search
box.
The private delivery service can tell you how to get written proof of the mailing
date.
| The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box
address. |
taxmap/pubs/p509-000.htm#en_us_publink100034239taxmap/pubs/p509-000.htm#en_us_publink100034240If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under
Fiscal-Year Taxpayers
at the end of this calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034241The first quarter of a calendar year is made up of January, February, and
March.
January 10
Employees who work for tips.
(p3)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
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, Estimated Tax for Individuals. 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.
Farmers and fishermen.
(p3)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
Individuals who must make estimated tax payments.
(p3)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 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April
15.
Give annual information statements to recipients of certain payments you made during 2012. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
- Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
- Compensation for workers who are not considered employees (including fishing boat proceeds to crew
members).
- Dividends and other corporate distributions.
- Interest.
- Rent.
- Royalties.
- Payments of Indian gaming profits to tribal members.
- Profit-sharing distributions.
- Retirement plan distributions.
- Original issue discount.
- Prizes and awards.
- Medical and health care payments.
- Debt cancellation (treated as payment to debtor).
- Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or
Business.
See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients on
February 15.February 11
Employees who work for tips.
(p3)If you received $20 or more in tips during January, report them to your employer. You can use Form
4070.
February 15
If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
Give annual information statements to recipients of certain payments you made during 2012. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of
payments.
- All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange
Transactions.
- All payments reported on Form 1099-S, Proceeds From Real Estate
Transactions.
- Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous
Income.
February 28
File information returns (for example, Forms 1099) for certain payments you made during 2012. These payments are described under
January 31.
There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January
31.
March 1
Farmers and fishermen.
(p4)File your 2012 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2012 estimated tax by January 15,
2013.
March 11
Employees who work for tips.
(p4)If you received $20 or more in tips during February, report them to your employer. You can use Form
4070.
March 15
File a 2012 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.
File a 2012 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S corporation election.
(p4)File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2013. If Form 2553 is filed late, S treatment will begin with calendar year 2014.
Electing large partnerships.
(p4)Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
The second quarter of a calendar year is made up of April, May, and
June.
April 1
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and
W-2G.
(p4)File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see
February 28.
The due date for giving the recipient these forms generally remains January 31.
For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication
1220.
April 10
Employees who work for tips.
(p4)If you received $20 or more in tips during March, report them to your employer. You can use Form
4070.
April 15
File a 2012 income tax return (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. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15.
If you paid cash wages of $1,800 or more in 2012 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2011 or 2012 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication
926.
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. For more information, see Publication
505.
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, Deductions, Credits, 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.
(p4)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 Schedules K-1 or substitute Schedules K-1 to the
partners.
Deposit the first installment of estimated income tax for 2013. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.
May 10
Employees who work for tips.
(p4)If you received $20 or more in tips during April, report them to your employer. You can use
Form 4070.
June 10
Employees who work for tips.
(p4)If you received $20 or more in tips during May, report them to your employer. You can use
Form 4070.
June 17
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. See Publication
3, Armed Forces' Tax Guide.
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. For more information, see Publication
505.
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.
The third quarter of a calendar year is made up of July, August, and
September.
July 10
Employees who work for tips.
(p5)If you received $20 or more in tips during June, report them to your employer. You can use
Form 4070.
August 12
Employees who work for tips.
(p5)If you received $20 or more in tips during July, report them to your employer. You can use
Form 4070.
September 10
Employees who work for tips.
(p5)If you received $20 or more in tips during August, report them to your employer. You can use Form
4070.
September 16
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 third installment date for estimated tax in 2013. For more information, see Publication
505.
File a 2012 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see
March 15.
File a 2012 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see
March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute
Schedule K-1.
File a 2012 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see
April 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
Deposit the third installment of estimated income tax for 2013. A worksheet, Form 1120-W, is available to help you estimate your tax for the
year.
The fourth quarter of a calendar year is made up of October, November, and
December.
October 10
Employees who work for tips.
(p5)If you received $20 or more in tips during September, report them to your employer. You can use Form
4070.
October 15
If you have an automatic 6-month extension to file your income tax return for 2012, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing large partnerships.
(p5)File a 2012 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See
March 15
for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the
partners.
November 12
Employees who work for tips.
(p5)If you received $20 or more in tips during October, report them to your employer. You can use Form
4070.
December 10
Employees who work for tips.
(p5)If you received $20 or more in tips during November, report them to your employer. You can use Form
4070.
December 16
Deposit the fourth installment of estimated income tax for 2013. A worksheet, Form 1120-W, is available to help you estimate your tax for the
year.
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these
changes.
 | The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday,
earlier. |
taxmap/pubs/p509-000.htm#en_us_publink100034288taxmap/pubs/p509-000.htm#en_us_publink100034289
This form is due on the 15th day of the 4th month after the end of your tax
year.
taxmap/pubs/p509-000.htm#en_us_publink100034290Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
taxmap/pubs/p509-000.htm#en_us_publink100034291taxmap/pubs/p509-000.htm#en_us_publink100034292This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
taxmap/pubs/p509-000.htm#en_us_publink100034293This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax
year.
taxmap/pubs/p509-000.htm#en_us_publink100034294taxmap/pubs/p509-000.htm#en_us_publink100034295These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
taxmap/pubs/p509-000.htm#en_us_publink100034296Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
taxmap/pubs/p509-000.htm#en_us_publink100034297This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.
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