| January | |
15th |
Final installment of 2011 estimated tax for individuals |
31st |
Form W-2 and Form 1099-R for amounts withheld in 2011 must be furnished to employees 1099's must be furnished to recipients 941, 940 and state unemployment for the fourth quarter 2011 payroll |
| February | |
28th |
W-2's and W-3 to Social Security if paper filing 1096/1099s if paper filing |
| March | |
15th |
Corporation tax returns (C corp and S corp) Last date to file application for automatic extension of corporations Last day for calendar year corporations to file amended return for 2008 1st quarterly installment for 2012 estimated taxes for corporations is due |
31st |
Last day to E-file W-3/W-2's and E-file 1096/1099's |
| April | |
15th |
Individual tax returns due Payment of first installment for 2012 estimated taxes for individuals Last day to file amended returns for individuals for tax year 2008 Application for automatic 6-month extension for individual returns Partnership tax returns due Application for automatic 5-month extension for partnerships |
30th |
941and state unemployment for the first quarter 2012 payroll |
| June | |
15th |
Last day for nonresident aliens to file tax return for 2011 2nd quarterly installment for 2012 estimated taxes for corporations must be paid Payment of second installment for 2012 estimated taxes for individuals |
| July | |
31st |
941and state unemployment for the second quarter 2012 payroll |
| September | |
15th |
Last day to file partnership and corporation extended tax returns 3rd quarterly installment for 2012 estimated taxes for corporations is due Payment of third installment for 2012 estimated taxes for individuals |
| October | |
15th |
941and state unemployment for the third quarter 2012 payroll |
| December | |
15th |
4th quarterly installment for 2012 estimated taxes for corporations is due |
| Standard Deductions | |
| Married, Filing Joint Return | $11,600 |
| Surviving Spouse | $11,600 |
| Head of Household | $8,500 |
| Married, Filing Separate | $5,800 |
| Single | $5,800 |
| Dependent Standard Deduction | $950 |
| Exemptions | |
| Personal and Dependent | $3,700 |
| Estate | $600 |
| Simple Trust | $300 |
| Complex Trust | $100 |
| Capital Gain and Qualified Dividends | |
| Taxpayers in the 10% or 15% Bracket | 0% |
| Other Brackets | 15% |