Get out your red pen and circle these dates on your 2012 calendar if any of the following upcoming tax deadlines apply to you or your business.

    January 17 — Due date for the fourth and final installment of 2011 estimated tax for individuals (unless you file your 2011 return and pay any balance due by January 31).

    January 31 — Employers must furnish 2011 W-2 statements to employees. 1099 information statements must be furnished to payees by payers. (Deadline for providing 1099-Bs and consolidated statements to customers is February 15.)

    January 31 — Employers must generally file 2011 federal unemployment tax returns and pay any tax due.

    February 28 — Payers must file information returns (such as 1099s) with the IRS. (April 2 is the deadline if filing electronically.)

    February 29 — Employers must send W-2 copies to the Social Security Administration. (April 2 is the deadline if filing electronically.)

    March 1 — Farmers and fishermen who did not make 2011 estimated tax payments must file 2011 tax returns and pay taxes in full.

    March 15 — 2011 calendar-year corporation income tax returns are due.

    April 17 — Individual federal income tax returns for 2011 are due unless you file for an automatic extension. Taxes owed are due regardless of extension.

    April 17 — 2011 federal partnership returns are due.

    April 17 — 2011 annual gift tax returns are due.

    April 17 — Deadline for making your 2011 IRA and education savings account contributions.

    April 17 — First installment of 2012 individual estimated tax is due.

    June 15 — Second installment of 2012 individual estimated tax is due.

    September 17 — Third installment of 2012 individual estimated tax is due.

    October 15 — Deadline for filing your 2011 individual tax return if you filed for an extension of the April 17 deadline.

    David Compton is a Certified Public Accountant with offices in Meridian and Birmingham, Ala.