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AGENDA ITEM #5 January 15, 2013, WorksessionMEMORANDUMJanuary 11,2013TO:County Councilor:\'l\':\' Attorney JE f play L. Koontz, LegIsIativeSUBJECT:/J1/.MTA 1211, Accessory Apartments Amendments Bill

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January 15 is the deadline for certain tax-related filings and payments in the United States, often associated with estimated tax payments for individuals or corporations.

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Individuals and businesses who expect to owe tax of $1,000 or more when their return is filed are required to make estimated tax payments by January 15.

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To fill out your January 15 estimated tax payment, you must complete Form 1040-ES for individuals or Form 1120-W for corporations, calculating your expected taxable income and federal tax liability.

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The purpose of January 15 is to ensure that taxpayers meet their obligations to pay estimated taxes on income received throughout the year.

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Taxpayers must report their estimated income, deductions, and the amount of tax they anticipate owing for the year on the appropriate estimated tax payment forms.

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