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, Employee’s Report of Tips to Employer.
April 15
Individuals - File an income tax return for 2004 (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, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A or 1040EZ by August 15. 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 15. Household Employers - If you paid cash wages of $1,300 or more in 2005 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 2004 or 2005 to household employees. Also report any income tax you withheld for your household employees. Individuals - If you are not paying your 2005 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2005 estimated tax. Use Form 1040-ES. Partnerships - File a 2004 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 3 month extension of time to file the return and provide Schedule K-1, file Form 8736. Then file Form 1065 by July 15. If you need an additional 3 month extension, file Form 8800. Electing Large Partnerships - File a 2004 calendar year return (Form 1065-B). If you want an automatic 3 month extension of time to file the return, file Form 8736. The file Form 1065-B by July 15. If you need an additional 3 month extension, file Form 8800. See March 15 for the due date for furnishing the Schedules K-1 to the partners. Corporations - Deposit the first installment of estimated income tax for 2005. A worksheet, Form 1120-w, is available to help you estimate your tax for the year.
