Individual Tax Dates

January 15th

Estimated Taxes. Final installment of prior year estimated tax (Form 1040-ES) unless income tax return is filed with final payment by January 31st of current year

January 31st

Individuals who owed, but did not pay, estimated tax on January 15th above, must file final prior year income tax return Form 1040 and pay tax in full to avoid late payment penalty.

February 15th

Last day for filing Form W-4 by employees who wish to claim exemption from withholding of income tax for current year.

March 1st

Last day for farmers and fishermen who owed, but did not pay, estimated tax on January 15 to file 2008 calendar-year income tax return pay tax in full to avoid late payment penalty.

April 15th

Filing date for Income tax and self-employment tax returns of individuals for prior year. (Form 1040,1040A, or 1O4OEZ.) Income tax returns of calendar-year decedents who died in prior two years.

Fiscal year individuals must file returns or requests for extension by the 15th day of the 4th month after the close of the tax year.

Last day for calendar-year individuals to file application for automatic six-month extension to file prior year income tax return.

Individuals' information returns (Form 5471) with respect to foreign corporations to be filed with Form 1040.

Last day for individuals to file amended income tax returns (Form 1040X) for the calendar years ended three years prior.

Payment of first installment of current year 2009 estimated income taxes by calendar-year individuals (Form 1040ES).

NOTE: Estimated tax payments for fiscal-year individuals are due on the 15th day of the 4th, 6th and 9th months of the fiscal tax year and the 1st month of the following tax year.

June 15th

Last day for nonresident alien individuals not subject to withholding to file income tax return for prior calendar year.

Payment of second installment for individuals of current year estimated tax.

Nonresident aliens who have no wages subject to U.S. withholding must make first estimated payment (Form 1O4OES(NR)).

September 15th

Payment of third installment for individuals of current year estimated tax.

October 15th

Last day for filing current year income tax return by calendar-year individuals who obtained automatic six-month filing extension.

January 15th

Estimated Tax. Final installment for individuals of prior year estimated tax.