|
Due date for income tax returns of individuals
for the previous calendar year (Form 1040).
Due date for gift tax returns for the previous
calendar year (Form 709).
Due date for individuals to file application for
automatic six-month extension to file prior year income tax return
and/or gift tax returns (Form 4868).
Last day to make IRA contributions for prior year.
Payment of first installment of current year estimated
income taxes (Form 1040-ES).
Last day for calendar-year sole-proprietorships
to make prior year contributions to employees' pension, profit sharing
or other retirement plans. (However, an extension of time to file
tax return extends period of time in which to make contributions
until the extended due date of the return).
Last date for an individual to file an amended
return for the third prior year, if the initial return was timely
filed (Form 1040-X).
Last day for calendar-year sole-proprietorships
to set up a SEP (Simplified Employee Pension) for the prior year.
(NOTE: Salary Reduction SEP's cannot be established after December
31, 1996.)
|
