Printer Friendly

Tax calendar.

JUNE 2013

June 17

Individuals. If you are not paying your 2013 income tax through withholding (or will not pay enough tax during the year that way), pay the second installment of your 2013 estimated tax.

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 for 2012. If you want additional time to file your return, file Form 4868 to obtain four additional months to file. Then, file Form 1040 by October 15.

Corporations. Deposit the second installment of estimated tax for 2013.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in May if the monthly rule applies.

JULY 2013

July 15

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in June if the monthly rule applies.

July 31

Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the second quarter of 2013. Deposit or pay 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 August 12 to file the return.

For federal unemployment tax, deposit the tax owed through June if more than $500.

If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, with a calendar year end, file Form 5500 or 5500-EZ for calendar year 2012.

COPYRIGHT 2013 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2013 Gale, Cengage Learning. All rights reserved.

Article Details
Printer friendly Cite/link Email Feedback
Publication:CPA Client Bulletin
Article Type:Calendar
Date:Jun 1, 2013
Words:272
Previous Article:Getting started on a succession plan.
Next Article:The paradox of long-term care insurance.

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters