Important Tax Dates for Individual Taxpayers
October 17, 2005 2004 tax return is due.. Your 2004 income tax return is due if you filed an extension request using Form 2688 and if the IRS approved the request.
December 31, 2005 Deduction deadline. The last date to make payments that can be deducted from your 2005 return.
Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your 2005 return.
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January 15, 2006 Fourth quarter estimated tax payment. Your fourth-quarter estimated tax payment (using form 1040-ES) for 2005 is due.
Farmers and fishermen. Make estimated 2005 payments in full.
January 31, 2006 W-2 and 1099 forms should have arrived.
Tax information you send to others. If you are required to issue Form W-2 or Form 1099 to anyone such as a household employee or an independent contractor, mail the forms by this date.
Tax return due. If you missed your fourth quarter estimated tax deadline on January 15, you can still avoid a penalty if you file your tax return by this date and pay any tax due.
February 15, 2006 File new W-4 forms. If you were exempt from income tax withholding for 2005, you must file a new Form W-4 by today to continue your exemption for 2005.
March 1, 2006 Farmers and fishermen. If you did not make estimated tax payments for 2005, you can avoid penalties by filing your tax return and paying any tax due.
March 15, 2006 Corporations. File a 2005 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. You can apply for an automatic 6-month extension with Form 7004. If you file for extension, you must also make an estimated tax payment.
S corporations. File a 2005 calendar year tax return (Form 1120S) and pay any tax due. Send each shareholder a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. You can apply for an automatic 6-month extension with Form 7004, but you must pay any tax due.
S corporation election. File Form 2553 to choose to be treated as an S corporation beginning with calendar year 2005. If Form 2553 is filed late, S treatment will begin with calendar year 2006.
Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B). This due date is effective for the first March 15 following the close of the partnership's tax year and applies even if the partnership seeks an extension of time.
April 17, 2006 Tax return due. Your 2005 income tax return is due, unless you file for an extension until August 15, 2006. Note: The April 15 statutory deadline for income tax filing falls on a Saturday. When that happens, the IRS pushes the deadline to the next business day.
File for extension. If you want an automatic extension of time to file your 2005 tax return, file Form 4868. To avoid a penalty, pay any tax that you owe.
Individual Retirement Accounts or Roth IRAs. This is the deadline for making contributions to IRAs or Roth IRAs for 2005. This is also the deadline to open these accounts for 2006.
Estimated tax payment. Your first-quarter estimated tax payment for 2006 is due.
State tax returns. If you are required to file a state tax return, it is probably due -- but check with your state to be certain. Many states automatically extend the filing time to those who have filed for a federal extension.
Household employers. If you paid cash wages of $1,300 or more in 2005 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes by April 17, 2006.
June 15, 2006 Filing deadline. If you're a United States citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. You can file for an extension until Aug. 15, 2006.
Estimated taxes due. Your second-quarter estimated tax payment (using form 1040-ES) for 2006 is due.
August 15, 2006 Income tax return due. Your 2005 income tax return is due if you filed for an automatic extension with Form 4868.
File for a second extension. File Form 2688 if you need an additional 2-month extension to file your 2005 income tax return. Note: The IRS must approve your request. File
September 15, 2006 Estimated tax due. Your third-quarter estimated tax payment (using form 1040-ES) for 2006 is due.
October 16, 2006 Income tax return due. Your 2006 income tax return is due if you filed an extension request using Form 2688 and if the IRS approved the request.
December 31, 2006 Deduction deadline. The last date to make payments that can be deducted from your 2005 return.
Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your 2005 return.