Ernst - Ernst & Young Tax Guide 2013

The Ernst & Young Tax Guide 2013

Years of critical acclaim for America's no. 1 tax guide...

This is the best tax guide of the bunch the most up-to-date guide.

USA Today

Hard to beat [Ernst & Young professionals] elucidate each point, giving examples, definitions and strategies that you won't learn about from the IRS.

Money

This book has more up-to-date information on tax changes than its competitorsor even the IRS.

Chicago Sun-Times

Best of the commercially available guides.

New York Daily News

Destined to become the old standard,' all written in plain English . If you can afford just one tax book, this could be the one.

Seattle Post-Intelligencer

The text-with-commentary approach makes the book both authoritative and easy-to-use.

People

The simplest tax guide to understand.

CBS This Morning

The explanations, examples, and planning advice are top-drawer.

Orlando Sentinel

Exceptionally detailed.

The Sunday Denver Post

An excellent book, full of clear explanations, planning hints, tax savers and sample forms.

Atlanta Journal Constitution

Our brand-name choice for filers with lots of questions for filing and planning situations.

Fort Worth Star-Telegram

a veritable fountain of information.

Milwaukee Sentinel

the best of the bunch for return preparation.

Des Moines Register

2013 tax calendar

Date in 2013	Action required
January
15		Final estimated tax payment for 2012 due if you did not pay your income tax (or enough of your income tax) for that year through withholding. Use Form 1040-ES.
31		If you did not pay your last installment of estimated tax by January 15, file your income tax return for 2012 on this date, thereby avoiding any penalty for late payment of the last installment. Use Form 1040 or 1040A.
February
15		File a new Form W-4 if you can claim exemption from withholding.
March
1		Farmers and fishermen must file their 2012 income tax return (Form 1040) to avoid an underpayment penalty for the last quarter of 2012 if they were required to but did not pay estimated tax on January 15.
April
15		File your income tax return for 2012 (Forms 1040, 1040A, or 1040EZ) and pay any tax due.
	Make your 2012 IRA contribution.
	If you are not extending your return, make your Keogh or SEP-IRA contribution if you have self-employment income.
	For an automatic 6-month extension, file Form 4868 and pay any tax that you estimate will be due. Then file Form 1040 or 1040A by October 15. If you get an extension, you can't file Form 1040EZ. (You can use one Form 4868 to file for both your income tax and gift tax extensions.)
	Pay the first installment of your 2013 estimated tax if you are not paying your 2013 income tax (or enough of it) through withholding tax.
	If you made any taxable gifts during 2012 (more than $13,000 per donee), file a gift tax return for that year (Form 709 or 709-A) and pay any tax due.
June
17		Pay the second installment of 2013 estimated tax.
	If you are a U.S. 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 due. Otherwise, see April 15.
30		Individuals who have signature authority or other authority over certain bank, securities, or other financial accounts in a foreign country must file Form TD F 90-22.1. The form must be received on or before June 30.
September
16		Pay the third installment of your 2013 estimated tax.
	Last day to make a required minimum contribution to a defined benefit or money purchase Keogh plan.
October
15		If you requested an automatic 6-month extension to file your 2012 income tax return, file Form 1040 or Form 1040A and pay any tax, interest, and penalty due, and file any gift tax return if due.
	Last day to make a Keogh or SEP-IRA contribution deductible for calendar year 2012 if you requested a 6-month extension of time to file your tax return.
December
31		Last day to establish a Keogh plan for 2013.

The Ernst & Young Tax Guide Editorial Board 2013

Special thanks to:

James S. Turley, Chair and Chief Executive OfficerErnst & Young Global Network; Mark Weinberger, Chair and Chief Executive Officer-Elect; Stephen R. Howe, Americas Area Managing Partner; Gary L. Belske, Senior Vice Chair, Chief Operating Officer; Kathryn J. Barton, Americas Vice ChairTax Services; George Peterson, Americas Chief Operating OfficerTax; Eric Solomon and Michael Mundaca Co-Directors of National Tax; Marnix vin Rij, Global Director of Personal Tax Services; David A. Boyle, Americas Director of Personal Financial Services