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* September 17 is the deadline for individuals to pay the third quarter installment of 2012 estimated income tax.

* September 17 is the filing deadline for 2011 tax returns for calendar-year corporations that had extensions of the March deadline.

* September 17 is the filing deadline for 2011 partnership tax returns that had an extension of the April 17 filing deadline.

* Businesses that want to adopt a SIMPLE retirement plan for 2012 generally have until October 1 to do so.

* Don’t incorporate your business without first checking the long-range tax and nontax considerations. Call us for details.

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