Tax Calendar: Special Circumstances Tax Dates
Tip Earners
By the 10th day of each month, tip earners who received $20 or more in cash tips (including check and credit cards) during the previous month should report the amount to their employers using Form 4070 contained in Publication 1244. If the 10th falls on a weekend or holiday, the due date is the next business day that is not a weekend or a holiday.
Farmers & Fishermen
If at least two-thirds of your total gross income for 2005 comes from farming or fishing, you should make an estimated tax payment using Form 1040-ES on or before January 15, 2006. You then have until April 15 to file your 2005 income tax return. If you farm or fish with at least two-thirds of your total gross income coming from these activities and choose to make no estimated tax payments, you'll need to file your return and pay your taxes on or before March 1, 2006, to avoid a penalty for underpayment of estimated tax.
Others Paying Estimated Taxes
Estimated tax payments (using Form 1040-ES) are due on the 15th day of the 4th, 6th, and 9th months of the tax year and on the 15th day of the first month after the tax year ends. For calendar-year taxpayers, these dates are April 15, June 15, September 15, and January 15. If the 15th falls on a weekend or holiday, the due date is the next business day. See Publication 505, Tax Withholding and Estimated Tax for more information. Also note these dates:
| January 15 |
If your taxes aren't withheld from your income or you didn't withhold enough during the year, make the final installment payment of your estimated tax for the 2005 tax year using Form 1040-ES. You won't need to make this payment if you file your 2005 return and pay any tax due by February 2, 2006. |
| February 2 |
You should file your 2005 income tax return if you do not pay your last installment of estimated tax by January 15, 2006. (Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment.) |
Return to Tax Calendar
