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February 15
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Individuals: File Form W-4 to continue your exemption from income tax withholding, if applicable.
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March 2
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Businesses: File information returns―Forms 1099 and Form 1096―with the IRS for payments you made during 2008, as required (See also March 31).
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March 16
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C and S Corporations: File your 2008 federal income tax return or apply for an automatic six-month extension. S corporations provide Schedule K-1 forms to shareholders (unless the return is extended).
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March 16
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New S Corporations: File Form 2553 to elect to be treated as an S corporation, beginning in 2009.
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March 31
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Businesses: If filing electronically, file 2008 Forms 1098, 1099 and W-2G with the IRS, as required.
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Second Quarter 2009
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April 15
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Individuals: File your 2008 federal income tax return or apply for an automatic six-month extension.
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April 15
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Household Employers: File Schedule H with your federal income tax return if you paid $1,600 or more in cash wages to a household employee in 2008. If you paid $1,000 or more in cash wages to a household employee during any quarter in 2007 or 2008, report federal unemployment tax.
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April 15
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Individuals: Make your first estimated tax payment for 2008, if required.
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April 15
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Individuals: Make your 2008 contributions to your Keogh or SEP plan. If you extend your income tax return, you also extend the deadline for these contributions.
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April 15
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Individuals: Make your 2008 contributions to your IRA or Coverdell Education Savings Account. There is no extension available.
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April 15
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Partnerships: File your 2008 federal income tax return or apply for a five-month extension. Provide Schedule K-1 forms to partners (unless the return is extended).
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April 15
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Corporations: Make your first estimated tax payment for 2009.
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June 15
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Individuals: Make your second estimated tax payment for 2009, if required.
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June 15
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Corporations: Make your second estimated tax payment for 2009.
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Third Quarter 2009
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September 15
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Individuals: Make your third estimated tax payment for 2009, if required.
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September 15
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Partnerships: File your 2008 federal income tax return, if you applied for an automatic five-month extension.
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September 15
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Corporations: Make your third estimated tax payment for 2009.
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September 15
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Corporations: File your 2008 federal income tax return, if you applied for an automatic six-month extension.
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Fourth Quarter 2009
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October 15
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Individuals: File your 2008 federal income tax return, if you applied for an automatic six-month extension.
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December 15
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Corporations: Make your fourth estimated tax payment for 2009.
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