Important 1999 tax dates to remember for calendar-year taxpayers
January 6, 1999: 5:24 p.m. ET
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| The Internal Revenue Service |
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NEW YORK (CNNfn) - The following dates are important for calendar-year taxpayers:
January 11, 1999
Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.
January 15, 1999
Individuals. Make a payment of your estimated tax for 1998 if you did not pay your income tax for the year through withhold-ing (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 1998 estimated tax. However, you do not have to make this payment if you file your 1998 return (Form 1040) and pay any tax due by February 1, 1999.
Farmers and fishermen. Pay your estimated tax for 1998 using Form 1040-ES. You have until April 15 to file your 1998 income tax return (Form 1040). If you do not pay your estimated tax by this date, you must file your 1998 return and pay any tax due by March 1, 1999, to avoid an estimated tax penalty.
February 1, 1999
Individuals. File your income tax return (Form 1040) for 1998 if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by February 1 prevents any penalty for late payment of the last installment.
February 10, 1999
Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 16, 1999
Individuals. 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.
March 1, 1999
Farmers and fishermen. File your 1998 income tax return (Form 1040) to avoid an underpayment penalty if you owe estimated tax. However, you have until April 15 to file if you paid your 1998 estimated tax by January 15, 1999.
March 10, 1999
Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
April 12, 1999
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 15, 1999
Individuals. File an income tax return for 1998 (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. Then file Form 1040, 1040A, or 1040EZ by August 16.
If you want 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 16. If you paid cash wages of $1,100 or more in 1998 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 1997 or 1998 to household employees. Also report any income tax you withheld for your household employees. For more information, see Publication 926.
Individuals. If you are not paying your 1999 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 1999 estimated tax. Use Form 1040-ES. For more information, see Publication 505, Tax Withholding and Estimated Tax.
May 10, 1999
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 10, 1999
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 15, 1999
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. Otherwise, see April 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.
Individuals. Make a payment of your 1999 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 1999. For more information, see Publication 505.
July 12, 1999
Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August 10, 1999
Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
August 16, 1999
Individuals. If you have an automatic 4-month extension to file your income tax return for 1998, 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.
September 10, 1999
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
Individuals. Make a payment of your 1999 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 1999. For more information, see Publication 505.
October 12, 1999
Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15, 1999
Individuals. File a 1998 income tax return and pay any tax due if you were given an additional 2-month extension.
November 10, 1999
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10, 1999
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. |
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