January

	10		Employees who work for tips
			Previous Months Tips Due to Employer.
	15		Individuals
			Pay your 4th quarter estimated tax for 2011 using Form 1040-ES.
	31		All Businesses
			Give annual information statements (W-2s and 1099s) to recipients of certain payments you made during 2011.
	31		Individuals
			If you did not pay your last installment of estimated tax by January 15th, you may choose (but are not required) to file your income tax return (Form 1040) for 2011.

February

	11		Employees who work for tips
			Previous Months Tips Due to Employer.
	16		Individuals
			File new Form W-4 to continue your exemption for another year.
	28		All Businesses
			File information returns (Form 1099) for certain payments you made during 2011.

March

	2		Farmers & Fishermen
			File your 2011 income tax return (Form 1040) and pay any tax due.
	10		Employees who work for tips
			Previous Months Tips Due to Employer.
	16		Corporations
			File a 2011 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
	16		S Corporations
			File a 2011 calendar year income tax return (Form 1120S) and pay any tax due.
	16		S Corporations
			S corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2011.
	16		Partnerships
			Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1.
	31		All Businesses
			File Forms 1098, 1099, & W-2G with the IRS. This due date applies only if you filed electronically (not by magnetic media).

April

	10		Employees who work for tips
			Previous Months Tips Due to Employer.
	17		Individuals
			2011 Income Tax Return and payment due.
	17		Individuals
			2011 Application for Automatic Extension of Time To File US. Individual Tax Return Due.
	17		Individuals
			Payment due for those paying estimated 2012 tax in installments (Use Form 1040-ES).
	17		Household Employers
			If you paid cash wages of $1,500 or more in 2011 to a household employee, you must file Schedule H.
	17		Corporations
			Deposit the first installment of estimated income tax for 2012.
	17		Partnerships
			File a 2011 calendar year return (Form 1065).
	17		Partnerships
			Electing large partnerships. File a 2011 calendar year return (Form 1065-B).

May

	11		Employees who work for tips
			Previous Months Tips Due to Employer.

June

	10		Employees who work for tips
			Previous Months Tips Due to Employer.
	15		Individuals
			Payment due for those paying estimated 2011 tax in installments (Use Form 1040-ES).
	15		Individuals
			If you are a US citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties.
	15		Individuals
			If you are a US citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, and want additional time to file your return, file Form 4868 to obtain 4 additional months to file.
	15		Corporations
			Deposit the second installment of estimated income tax for 2011.

July

	10		Employees who work for tips
			Previous Months Tips Due to Employer.

August

	10		Employees who work for tips
			Previous Months Tips Due to Employer.

September

	10		Employees who work for tips
			Previous Months Tips Due to Employer.
	15		Individuals
			Payment due for those paying estimated 2012 tax in installments (Use Form 1040-ES).
	15		Corporations
			If filed an extention, file a 2011 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due.
	15		Corporations
			Deposit the third installment of estimated income tax for 2012.
	15		S Corporations
			If filed an extention, file a 2011 calendar year income tax return (Form 1120S) and pay any tax due (applies only to automatic 6-month extensions) .

October

	12		Employees who work for tips
			Previous Months Tips Due to Employer.
	15		Individuals
			If filed a 2011 Automatic Extension - 2011 income tax return, payment, interest, and penalties due.
	15		Partnerships
			File a 2011 calendar year return (Form 1065). Applies only to those with an additional 6-month extension.
	15		Partnerships
			Electing large partnerships. File a 2011 calendar year return (Form 1065-B). Applies only to those with an additional 6-month extension.

November

	10		Employees who work for tips
			Previous Months Tips Due to Employer.

December

	10		Employees who work for tips
			Previous Months Tips Due to Employer.
	15		Corporations
			Deposit the fourth installment of estimated income tax for 2011.

2011 Single

If taxable income is over—	But not over—	The tax is:
$0	$8,500	10% of the amount over $0
$8,500	$34,500	$850.00 plus 15% of the amount over $8,500
$34,500	$83,600	$4,750.00 plus 25% of the amount over $34,500
$83,600	$174,400	$17,025.00 plus 28% of the amount over $83,600
$174,400	$379,150	$42,449.00 plus 33% of the amount over $174,400
$379,150	no limit	$110,016.50 plus 35% of the amount over $379,150

If you are unmarried, or if you are legally separated from your spouse under a divorce or separate maintenance decree according to your state law, and you do not qualify for another filing status, your filing status is single. Generally, your marital status on the last day of the year determines your status for the entire year.

2011 Married Filing Jointly or Qualifying Widow(er)

If taxable income is over—	But not over—	The tax is:
$0	$17,000	10% of the amount over $0
$17,000	$69,000	$1,700.00 plus 15% of the amount over $17,000
$69,000	$139,350	$9,500.00 plus 25% of the amount over $69,000
$139,350	$212,300	$27,087.50 plus 28% of the amount over $139,350
$212,300	$379,150	$47,513.50 plus 33% of the amount over $212,300
$379,150	no limit	$102,574.00 plus 35% of the amount over $379,150

If you are married, you and your spouse may file a joint return or separate returns. Generally, your marital status on the last day of the year determines your status for the entire year.

If your spouse died and you did not remarry in the year that your spouse died, you may still file a joint return for that year. This is the last year for which you may file a joint return with that spouse.

You may be able to file as a qualifying widow or widower for the two years following the year your spouse died.

2011 Married Filing Separately

If taxable income is over—	But not over—	The tax is:
$0	$8,500	10% of the amount over $0
$8,500	$34,500	$850.00 plus 15% of the amount over $8,500
$34,500	$69,675	$4,750.00 plus 25% of the amount over $34,500
$69,675	$106,150	$13,543.75 plus 28% of the amount over $69,675
$106,150	$189,575	$23,756.75 plus 33% of the amount over $106,150
$189,575	no limit	$51,287.00 plus 35% of the amount over $189,575

If you are married, you and your spouse may file a joint return or separate returns. Generally, your marital status on the last day of the year determines your status for the entire year. It is usually more beneficial to file a joint return.

2011 Head of Household

If taxable income is over—	But not over—	The tax is:
$0	$12,150	10% of the amount over $0
$12,150	$46,250	$1,215.00 plus 15% of the amount over $12,150
$46,250	$119,400	$6,330.00 plus 25% of the amount over $46,250
$119,400	$193,350	$24,617.50 plus 28% of the amount over $119,400
$193,350	$379,150	$45,323.50 plus 33% of the amount over $193,350
$379,150	no limit	$106,637.50 plus 35% of the amount over $379,150

Generally, to qualify for head of household status, you must be unmarried and you must have paid more than half the cost of maintaining as your home a household that was the main home for a qualifying person for more than half the year. You may also qualify for head of household status if you, though married, file a separate return, your spouse was not a member of your household during the last six months of the tax year, and you provided more than half the cost of maintaining as your home a household that was the main home for more than one half of your tax year of a qualifying person.

2011 Corporate (C Corp)

If taxable income is over—	But not over—	The tax is:
$0	$50,000	15% of the amount over $0
$50,000	$75,000	$7,500 plus 25% of the amount over $50,000
$75,000	$100,000	$13,750 plus 34% of the amount over $75,000
$100,000	$335,000	$22,250 plus 39% of the amount over $100,000
$335,000	$10,000,000	$113,900 plus 34% of the amount over $335,000
$10,000,000	$15,000,000	$3,400,000 plus 35% of the amount over $10,000,000
$15,000,000	$18,333,333	$5,150,000 plus 38% of the amount over $15,000,000
$18,333,333	no limit	35% of the amount over $0

Business documents to keep for one year

• Correspondence with Customers and Vendors
• Duplicate Deposit Slips
• Purchase Orders (other than Purchasing Department copy)
• Receiving Sheets
• Requisitions

Business documents to keep for three years

• Bank Statements and Reconciliation's
• Employee Personnel Records (after termination)
• Employment Applications
• Expired Insurance Policies
• General Correspondence
• Internal Audit Reports
• Internal Reports
• Petty Cash Vouchers
• Physical Inventory Tags
• Savings Bond Registration Records of Employees
• Time Cards For Hourly Employees

Business documents to keep for six years

• Accident Reports, Claims
• Accounts Payable Ledgers, Schedules and Purchase Orders
• Accounts Receivable Ledgers, Schedules and Sales Records
• Cancelled Checks
• Employment Tax Records
• Expense Analysis and Expense Distribution Schedules
• Expired Contracts, Leases
• Inventories of Products, Materials, Supplies
• Invoices to Customers
• Notes Receivable Ledgers, Schedules
• Payroll Records and Summaries, including payment to pensioners
• Subsidiary Ledgers
• Travel and Entertainment Records
• Vouchers for Payments to Vendors, Employees, etc.
• Voucher Register, Schedules

Business documents to keep indefinitely (part 1)

• Insurance Records, Current Accident Reports, Claims, Policies
• Investment Trade Confirmations
• IRS Revenue Agents' Reports
• Journals
• Legal Records, Correspondence and Other Important Matters
• Minutes Books of Directors and Stockholders
• Mortgages, Bills of Sale
• Property Appraisals by Outside Appraisers
• Property Records
• Retirement and Pension Records
• Tax Returns and Worksheets
• Trademark and Patent Registrations
• Continued (see part 2)...

Business documents to keep indefinitely (part 2)

• Insurance Records, Current Accident Reports, Claims, Policies
• Investment Trade Confirmations
• IRS Revenue Agents' Reports
• Journals
• Legal Records, Correspondence and Other Important Matters
• Minutes Books of Directors and Stockholders
• Mortgages, Bills of Sale
• Property Appraisals by Outside Appraisers
• Property Records
• Retirement and Pension Records
• Tax Returns and Worksheets
• Trademark and Patent Registrations

Personal documents to keep for three years

• Credit Card Statements
• Medical Bills (in case of insurance disputes)
• Utility Records
• Expired Insurance Policies

Personal documents to keep for six years

• Supporting Documents For Tax Returns
• Accident Reports and Claims
• Medical Bills (if tax-related)
• Property Records / Improvement Receipts
• Sales Receipts
• Wage Garnishments
• Other Tax-Related Bills

Personal documents to keep indefinitely

• CPA Audit Reports
• Legal Records
• Important Correspondence
• Income Tax Returns
• Income Tax Payment Checks
• Investment Trade Confirmations
• Retirement and Pension Records