| 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. |