Tax Due Dates for 2013

May 15, 2013

Deadline for non-profit organizations to file information returns (Form 990), or request an extension (Form 8868).

June 17, 2013

2nd quarter estimated tax payments due for the 2013 tax year. Deadline for US citizens living abroad to file individual tax returns and to pay any tax due. You can request an additional 4-month extension (Form 4868). (You can request an automatic extension by April 15th instead if you want to.) I provide useful information for claiming the Foreign Earned Income Exclusion and the Foreign Tax Credit, two tax breaks essential for Americans working abroad.

June 30, 2013

Deadline to file TD F 90-22.1 Report of Foreign Bank Accounts for the year 2012. This report is required if you have over $10,000 (in aggregate) held in foreign bank accounts.

September 16, 2013

3rd quarter estimated tax payments due for the 2013 tax year. Final deadline to file corporate tax returns if an extension was requested. (Forms 1120, 1120A, 1120S). Final deadline to file trust income tax returns (Form 1041) if an extension was requested. Final deadline to file partnership tax returns (Form 1065) if an extension was requested.

October 1, 2013

Final deadline for self-employed persons or small employers to establish a SIMPLE-IRA for the year 2012.

October 15, 2013

Final deadline to file individual tax returns (with extension). (Forms 1040, 1040A, 1040EZ.) Last day the IRS will accept an electronically filed tax return for the year 2012. If filing after October 15th, you’ll need to mail in your tax return for processing. Final deadline to fund a SEP-IRA or solo 401(k) for tax year 2012 if you requested an automatic extension of time to file.

November 2013

Start planning any year-end tax moves.

December 1, 2013

If you are covered by an HSA-compatible health insurance policy as of December 1st, you’ll be eligible to contribute the full amount to a Health Savings Account for the year.

December 31, 2013

Last day to make any tax moves for the year 2012. Last day to set up a solo 401(k) for self-employed persons.