Publication 509 (2012), Tax Calendars

IRS Resources

Publication 509 - Introductory Material

Table of Contents

What's New

The IRS has created a page on IRS.gov for information about Publication 509 at
www.irs.gov/pub509. Information about any future developments affecting Publication 509 (such as legislation enacted after we release it) will be posted on that page.

Reminders

Photographs of missing children. 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.

Introduction

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.

Filing tax forms.
Paying taxes.
Taking other actions required by federal tax law.

What does this publication contain? This publication contains the following.

A section on how to use the tax calendars.
Three tax calendars:
1. General,
2. Employer's, and
3. Excise.
A table showing the semiweekly deposit due dates for 2012.

Who should use this publication? Primarily, 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.

What are the advantages of using a 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.

Which calendar(s) should I use? 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.

Table 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.

What is not in these calendars? 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 the following.

Estate taxes.
Gift taxes.
Trusts.
Exempt organizations.
Certain types of corporations.
Foreign partnerships.

What other publications and tax forms will I need? 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.

Comments and suggestions. 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 Forms and 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/, select “Comment on Tax Forms and Publications” under “Information About.”

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.

Ordering forms and publications. Visit www.irs.gov/formspubs/ to download forms and publications, call 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 61705-6613

Tax questions. If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

IRS e-services make taxes easier. Now 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, Forms 940 and 941 employment tax returns, Form 720, Form 2290, Form 8849, 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 EFTPS , later.

Use these electronic options to make filing and paying taxes easier.

Tax deposits. 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.

EFTPS. You may use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes). Deposits can be made using EFTPS online with a computer or by telephone. For making deposits by telephone call 1-800-555-4477 (business), 1-800-316-6541 (individual), or TDD 1-800-733-4829.

For information about EFTPS, visit
www.eftps.gov or see Publication 966, The Secure Way to Pay Your Federal Taxes.

You can enroll in EFTPS online or you can call 1-800-555-4477 (businesses) or 1-800-316-6541 (individuals).

Saturday, Sunday, or legal holiday. Generally, 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. These calendars make this adjustment for Saturdays, Sundays, and federal legal holidays. But you must make any adjustments for statewide legal holidays.

An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Statewide holidays. 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.

Federal holidays. Federal legal holidays for 2012 are listed below.

January 2— New Year's Day
January 16— Birthday of Martin Luther King, Jr.
February 20— Washington's Birthday
April 16— District of Columbia Emancipa-
tion Day
May 28— Memorial Day
July 4— Independence Day
September 3— Labor Day
October 8— Columbus Day
November 12— Veterans' Day
November 22— Thanksgiving Day
December 25— Christmas Day

Extended due date for Forms 1098, 1099, and W-2 if filed electronically. If 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 2.

For 2012, 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-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. For information about filing Form W-2 electronically with the SSA, visit
www.socialsecurity.gov or call 1-800-772-6270.

Penalties. 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.

Use of private delivery services. You 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.

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.

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