Farmers and Fishermen – If you did not pay your 2011 estimated tax by January 15, 2012, you must file your 2011 return and pay any tax due.
Businesses – Paper file Form W-3 and Copy A of Form W-2s issued for 2011. File form 1096 and Form 1099s issued in 2011. This filing deadline only applies if you do not electronically file Forms W-2, 1098 or 1099.
Businesses – Electronically file Form W-3 and Copy A of Form W-2s issued for 2011. File Form 1096 and Form 1099s issued in 2011. This filing deadline only applies if you did not paper file Forms W-2, 1098 or 1099 by March 1, 2012.