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| Fri | 1 | Deposit payroll tax for payments on Feb 23-26 if the semiweekly deposit rule applies. |
| Fri | 1 | Farmers and Fisherman: 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. |
| Wed | 6 | Deposit payroll tax for payments on Feb 27 – Mar 1 if the semiweekly deposit rule applies. |
| Fri | 8 | Deposit payroll tax for payments on Mar 2-5 if the semiweekly deposit rule applies. |
| Mon | 11 | Employers: Employees are required to report to you tips of $20 or more earned during February. |
| Wed | 13 | Deposit payroll tax for payments on Mar 6-8 if the semiweekly deposit rule applies. |
| Fri | 15 | Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax. |
| Fri | 15 | Employers: Deposit payroll tax for Feb. if the monthly deposit rule applies. |
| Fri | 15 | S Corporations: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2013. |
| Fri | 15 | Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner. |
| Fri | 15 | Deposit payroll tax for payments on Mar 9-12if the semiweekly deposit rule applies. |
| Wed | 20 | Deposit payroll tax for payments on Mar 13-15 if the semiweekly deposit rule applies. |
| Fri | 22 | Deposit payroll tax for payments on Mar 16-19 if the semiweekly deposit rule applies. |
| Wed | 27 | Deposit payroll tax for payments on Mar 20-22 if the semiweekly deposit rule applies. |
| Fri | 29 | Deposit payroll tax for payments on Mar 23-26 if the semiweekly deposit rule applies. |
