2005–2006 Tax Calendar

This comprehensive tax calendar will help you track key tax dates all year long. From estimated tax payments to extension filing deadlines, you'll find all the important tax dates below.

2006 tax dates and deadlines

You can find any of the below forms at the IRS Web site. Simply type in the number of the form you want in search field on the top right of the IRS home page.

January 2

• Start of the tax season.

January 18

• Individuals: Make the fourth 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.
• You won't need to make this payment if you file your 2005 return and pay any tax due by January 31, 2006.

January 31

• Individuals: 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 2005 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.

February 2

• W–2s are due from your employer. Forms 1099 are due from payers of interest, dividends and other specified types of income.

February 15

• If you were exempt from income tax withholding for 2005, you must file a new Form W–4 by today to continue your exemption for 2006.

February 28

• Extended deadline for victims of Hurricanes Katrina and Rita to file any 2004 tax returns, pay any taxes and make any deposits due. This provision of the Katrina Emergency Tax Relief Act of 2005 includes employment and excise taxes in addition to income, state and gift taxes.

April 17

• Tax returns due. April 15 falls on a Saturday this year, making the tax deadline Monday, April 17.
• Get an automatic four–month extension to file your return. Fill out Form 4868, Application for Automatic Extension of Time To File. This form must be postmarked on or before today. With the extension, your new deadline for filing your return will be August 15, 2006.
• Last day to set up an IRA or make 2005 IRA contributions even if you get an extension.
• Individuals: Make the first payment of your 2006 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 15

• 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 2006 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 17.

September 15

• Individuals: Make the third payment of your 2006 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 2

• Deadline for establishing a SIMPLE IRA.

October 17

• If your application for an additional two–month extension was approved, file your 2005 tax return by today and pay any tax, interest, and penalties due.
• Last day for recharacterizing an IRA contribution for 2005 if you filed your 2005 return on time.
• Last day for making many elections that ordinarily were required to be made by the due date of the 2005 return if you filed your 2005 return on time.

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