|
Year 2004 |
|
January 2 |
Start of tax season. |
|
January 15 |
Individuals - Make the fourth
payment of your 2002 estimated tax if you are not
paying your income tax for the year through
withholding (or will not pay in enough tax that way).
Use
Form 1040-ES. |
|
January 31 |
W-2s are due from your employer.
Forms 1099 are due from payers of interest, dividends
and other specified types of income. |
|
February 17 |
If you were exempt from income
tax withholding for 2002, you must file a new Form W-4
by today to continue your exemption for 2003. |
|
April 1 |
Tax filing deadline in two weeks.
|
|
April 15 |
Tax Returns Due
Get an automatic four-month
extension to file your return by filing
Form 4868, Application for Automatic Extension of Time
To File. Must be postmarked today. Your new tax
filing deadline will be August 15, 2003.
Due date for making 2002 IRA
contributions even if you get an extension.
Individuals - Make the first
payment of your 2003 estimated tax if you are not
paying your income tax for the year through
withholding (or will not pay in enough tax that way).
Use Form 1040-ES. |
|
June 16 |
Individuals - 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.
If you want additional time to file your return,
file
Form 4868 to obtain two additional months to file.
Then file Form 1040 by August 15. If you still need
additional time, file
Form 2688 to request an additional two months as
soon as possible so that your application can be acted
on before August 15. However, if you are a participant
in a combat zone you may be able to further extend the
filing deadline.
Individuals - Make the second
payment of your 2003 estimated tax if you are not
paying your income tax for the year through
withholding (or will not pay in enough tax that way).
Use Form 1040-ES. |
|
August 15 |
If you filed for an extension,
file your return by today and pay any tax, interest,
and penalties due.
Additional two-month
extension: File
Form 2688, Application for Additional Extension of
Time To File. It must be postmarked today.
Caution: This extension is not automatic. You must
have a valid reason for needing this extension. If
your second extension is approved, your new tax filing
deadline is October 15. |
|
September 15 |
Individuals - Make the third
payment of your 2003 estimated tax if you are not
paying your income tax for the year through
withholding (or will not pay in enough tax that way).
Use Form 1040-ES. |
|
October 1 |
Deadline for establishing a
SIMPLE IRA. |
|
October 15 |
If your application for an
additional two-month extension was approved, file your
2002 tax return by today and pay any tax, interest,
and penalties due.
Last day for re-characterizing
an IRA contribution for 2002 if you filed your 2002
return on time.
Last day for making many
elections that ordinarily were required to be made by
the due date of the 2002 return if you filed your 2002
return on time. |
|
December 31 |
Last day to set up an IRA.
Deadline for establishing many
self-employed retirement plans.
Last day to contribute to a
charity. |
