Tax Calendar: Federal Due Dates

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Farmers and Fishermen

January 15

Pay your estimated tax for 2008 using Form 1040-ES. You have until April 15 to file your 2008 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2008 return and pay any tax due by March 2, 2009, to avoid an estimated tax penalty.

March 2

File your 2008 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2008 estimated tax by January 15, 2009.