| December 31, 2004 |
Tax Deduction deadline. The last date to make payments that can be deducted from your 2004 tax return. |
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Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your 2004 tax return. |
| January 15, 2005 |
Fourth quarter estimated tax payment. Your fourth-quarter estimated tax payment (using form 1040-ES) for 2004 is due. |
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Farmers and fishermen. Make estimated 2004 payments in full due. |
| February 2, 2005 |
W-2 and 1099 forms should have arrived. |
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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. |
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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 17, 2005 |
File new W-4 forms. If you were exempt from income tax withholding for 2004, you must file a new Form W-4 by today to continue your exemption for 2005. |
| March 1, 2005 |
Farmers and fishermen. If you did not make estimated tax payments for 2004, you can avoid penalties by filing your tax return and paying any tax you owe. |
| March 15, 2005 |
Corporations. File a 2004 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. You can also apply for an automatic 6 month extension with Form 7004. If you file for extension, you must also make an estimated tax payment. |
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S corporations. File a 2004 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. |
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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 2005. |
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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 15, 2005 |
Tax return due. Your 2004 income tax return is due, unless you file for an extension until August 15, 2005. |
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File for extension. If you want an automatic extension of time to file your 2004 tax return, file Form 4868. To avoid a penalty, pay any tax that you owe. |
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Individual Retirement Accounts or Roth IRAs. This is the deadline for making contributions to IRAs or Roth IRAs for 2004. This is also the deadline to open these accounts for 2004. |
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Estimated tax payment. Your first-quarter estimated tax payment for 2005 is due. |
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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. |
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Household employers. If you paid cash wages of $1,300 or more in 2002 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes by April 15, 2005. |
| June 15, 2005 |
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, 2005. |
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Estimated taxes due. Your second-quarter estimated tax payment (using form 1040-ES) for 2004 is due. |
| August 15, 2005 |
Income tax return due. Your 2004 income tax return is due if you filed for an automatic extension with Form 4868. |
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File for a second extension. File Form 2688 if you need an additional 2-month extension to file your 2004 income tax return. |
| September 15, 2005 |
Estimated tax due. Your third-quarter estimated tax payment (using form 1040-ES) for 2005 is due. |
| October 15, 2005 |
Income tax return due. Your income tax return is due if you filed for an automatic extension with Form 4688. |
| December 31, 2005 |
Deduction deadline. The last date to make payments that can be deducted from your 2005 return. |
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Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your 2005 return. |
