Individuals

January 15

• Make the 4th estimated tax payment for the previous year, if you did not pay your income tax for the year through withholding.
  However, you do not have to make this payment if you file the return and pay any tax due by January 31st.

January 31

• File your income tax return for the previous year if you did not pay your last installment of estimated tax by January 15.
  Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment.

February 15

• If you claimed exempt from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year.

April 15

• File an income tax return for the previous year or an extension of time to file the return. Either way, you must pay any tax due to avoid any late payment penalties.

April 15

• Make the 1st estimated tax payment for the year, if you are not paying your current year income tax through withholding or will not pay in enough tax during the year that way.

June 15

• Filing deadline for U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico. A 4-month extension may be obtained.
  The due date for all tax, interest, and penalties for U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico.

June 15

• Make the 2nd estimated tax payment for the year, if you are not paying your current year income tax through withholding or will not pay in enough tax during the year that way.

September 15

• Make the 3rd estimated tax payment for the year, if you are not paying your current year income tax through withholding or will not pay in enough tax during the year that way.

October 15

• The filing deadline for taxpayers with an extension to file income tax return for the previous year.