Spring 2013 issue of Horizons
May 15, 2013 Exempt Organizations. Exempt organizations with a calendar year must file the annual return (Form 990, Form 990-EZ or Form 990-PF) for 2012. Exempt organizations with unrelated business income must file income tax returns (Form 990-T). If you want a three-month automatic extension of time to file the return, file Form 8868. May 31, 2013 IRA or SEP. Annual statements to the IRS must be filed regarding 2012 account balances for an IRA or SEP (Form 5498). Participants and the IRS must be provided with IRA plan contribution information. June 17, 2013 Individuals. Individuals (other than farmers and fisherman) must pay the second installment of 2013 estimated tax (Form 1040-ES). Corporations. Calendar year corporations must pay the second installment of 2013 estimated income tax. July 31, 2013 Employers. Employers of non-agricultural and non-household employees must file Form 941 to report income tax withholding and FICA taxes for the second quarter of 2013. Form 5500 must be filed for calendar year taxpayers. If you want a two and one-half month extension to file the 5500, file Form 5558.
August 15, 2013 Exempt Organizations. If extended, file a 2012 calendar year return (Form 990, Form 990-EZ or Form 990-PF). An additional three-month extension can be requested on Form 8868.
September 16, 2013 Individuals. Individuals (other than farmers and fisherman) must pay the third installment of 2013 estimated tax (Form 1040-ES).
Partnerships. If extended, file a 2012 calendar year return (Form 1065).
Corporations. If extended, file a 2012 calendar year return (Form 1120 or Form 1120-S). Calendar year corporations must pay the third installment of 2013 estimated income tax.
Under U.S. Treasury Department guidelines, we hereby inform you that any tax advice contained in this entire publication is not intended or written to be used, and cannot be used by you for the purpose of avoiding penalties that may be imposed on you by the Internal Revenue Service, or for the purpose of promoting, marketing or recommending to another party any transaction or matter addressed within this tax advice. Further, RubinBrown LLP imposes no limitation on any recipient of this tax advice on the disclosure of the tax treatment or tax strategies or tax structuring described herein.
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