Jan 1

Start of tax season

Jan 18

Make a payment of your estimated tax for 2004 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2004 estimated tax. However, you do not have to make this payment if you file your 2004 return (Form 1040) and pay any tax due by January 31, 2005.

Jan 31

If you did not pay your last installment of estimated tax by January 18, you may choose (but are not required) to file your income tax return (Form 1040) for 2004 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 15.

Feb 17

If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

Apr 15

Taxes Due

File a 2004 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 4-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then, file Form 1040, 1040A, or 1040EZ by August 15.

If you need an additional 2-month extension, file Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, as soon as possible, so that your application can be acted on before August 15.

Due date for setting up an IRA or making 2004 IRA contributions even if you get an extension.

If you are not paying your 2005 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2005 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

Jun 15

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. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 2 additional months to file. Then, file Form 1040 by August 15. If you still need additional time, file Form 2688 to request an additional 2 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. See Publication 3, Armed Forces' Tax Guide.

Make a payment of your 2005 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. This is the second installment date for estimated tax in 2005. For more information, see Publication 505.

Aug 15

If you have an automatic 4-month extension to file your income tax return for 2004, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

If you need an additional 2-month extension, file Form 2688.

Sep 15

Make a payment of your 2005 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. This is the third installment date for estimated tax in 2005. For more information, see Publication 505.

Oct 15

File a 2004 income tax return and pay any tax, interest, and penalties due if you were given an additional 2-month extension.

Last day for recharacterizing an IRA contribution for 2004 if you filed your 2004 return on time.

Dec 31

Deadline for establishing many self-employed retirement plans.

Last day to contribute to a charity.