March 2013 Small Business Tax Dates

Mar. 1  Deposit payroll tax for payments on Feb. 23-26 if the semiweekly deposit rule applies.

Farmers and Fishermen:  File Form 1040 and pay any tax due.  However, you have until Apr. 15  to file if you paid your 2012 estimated tax payments by Jan. 15, 2013.

Mar. 6  Deposit payroll tax for payments on Feb. 27-Mar. 1 if the semiweekly deposit rule applies.

Mar. 8  Deposit payroll tax for payments on Mar. 2-5 if the semiweekly deposit rule applies.

Mar. 11 Employers:  Employees are required to report to you tips of $20 or more earned during February.

Mar. 13  Deposit payroll tax for payments on Mar. 6-8 if the semiweekly rule applies.

Mar. 15  Corporations:  File Form 1120 for calendar year and pay any tax due.  For automatic 6-month

extensions, file Form 7004 and deposit estimated tax.

Employers:  Deposit payroll tax for Feb. if the monthly deposit rule applies.

S Corporations:  File Form 1120S for calendar year and pay any tx due.  Furnish a copy of Sch. K-1 to each shareholder.  File Form 2553 to elect

S Corporation status beginning with calendar year 2013.

Electing Large Partnerships:  Furnish Sch. K-1(Form 1065B) to each partner.

Deposit payroll tax for payments on Mar. 9-12 if the semiweekly deposit rule applies.

Mar. 20 Deposit payroll tax for payments on Mar. 13-15 if the semiweekly deposit rule applies.

Mar. 22 Deposit payroll tax for payments on Mar. 16-19 if the semiweekly deposit rule applies.

Mar. 27 Deposit payroll tax for payments on Mar. 20-22 if the semiweekly deposit rule applies.

Mar. 29 Deposit payroll tax for payments on Mar. 23-26 if the semiweekly deposit rule applies.