ERROR MSGGeneral Tax Calendar This tax calendar has the due dates for 2000 that most taxpayerswill need. Employers and persons who pay excise taxes should also usethe Employer's Tax Calendar and the Excise TaxCalendar. Fiscal-year taxpayers.accommodation in RothenburgIf you file your income tax return for a fiscal year rather thanthe calendar year, you must change some of the dates in this calendar.These changes are described under Fiscal-Year Taxpayers atthe end of this calendar. First Quarter The first quarter of a calendar year is made up of January,February, and March. January 10 Employees who work for tips.If you received $20 or more in tips during December, report them toyour employer. You can use Form 4070, Employee's Report of Tipsto Employer. January 18 Individuals.Make a payment of your estimated tax for 1999 if you did not payyour income tax for the year through withholding (or did not pay inenough tax that way). Use Form 1040-ES. This is the finalinstallment date for 1999 estimated tax. However, you do not have tomake this payment if you file your 1999 return (Form 1040) and pay anytax due by January 31, 2000. Farmers and fishermen.Pay your estimated tax for 1999 using Form 1040-ES. You haveuntil April 17 to file your 1999 income tax return (Form 1040). If youdo not pay your estimated tax by January 18, you must file your 1999return and pay any tax due by March 1, 2000, to avoid an estimated taxpenalty. January 31 Individuals.File your income tax return (Form 1040) for 1999 if you did not payyour last installment of estimated tax by January 18. Filing yourreturn and paying any tax due by January 31 prevents any penalty forlate payment of the last installment. All businesses.Give annual information statements to recipients of certainpayments you made during 1999. (You can use the appropriate version ofForm 1099 or other information return.) Payments that are coveredinclude the following. Compensation for workers who are not considered employees(including fishing boat proceeds to crew members). Dividends and other corporate distributions. Interest. Amounts paid in real estate transactions. Rent. Royalties. Amounts paid in broker and barter exchangetransactions. Payments to attorneys. Payments of Indian gaming profits to tribal members. Profit-sharing distributions. Retirement plan distributions. Original issue discount. Prizes and awards. Medical and health care payments. Debt cancellation (treated as payment to debtor). Cash payments over $10,000. (See the instructions for Form8300, Report of Cash Payments Over $10,000 Received in a Trade orBusiness.) See the 1999 Instructions for Forms 1099, 1098, 5498, andW-2G for information on what payments are covered, howmuch the payment must be before a statement is required, which form touse, and extension of time to provide statements. February 10 Employees who work for tips.If you received $20 or more in tips during January, report them toyour employer. You can use Form 4070. February 15 Individuals.If you claimed exemption from income tax withholding last year onthe Form W-4 you gave your employer, you must file a new FormW-4 by this date to continue your exemption for another year. February 28 All businesses.File information returns (Form 1099) for certain payments you madeduring 1999. These payments are described under January 31.There are different forms for different types of payments. Use aseparate Form 1096 to summarize and transmit the forms for each typeof payment. See the 1999 Instructions for Forms 1099, 1098, 5498,and W-2G for information on what payments are covered, howmuch the payment must be before a return is required, what form touse, and extensions of time to file. If you file Forms 1098, 1099, or W-2G electronically (not bymagnetic media), your due date for filing them with the IRS will beextended to March 31. The due date for giving the recipient theseforms will still be January 31. March 1 Farmers and fishermen.File your 1999 income tax return (Form 1040) to avoid anunderpayment penalty if you owe estimated tax. However, you have untilApril 17 to file if you paid your 1999 estimated tax by January 18,2000. March 10 Employees who work for tips.If you received $20 or more in tips during February, report them toyour employer. You can use Form 4070. March 15 Corporations.File a 1999 calendar year income tax return (Form 1120 or1120-A) and pay any tax due. If you want an automatic 6-monthextension of time to file the return, file Form 7004 and deposit whatyou estimate you owe. S corporations.File a 1999 calendar year income tax return (Form 1120S) and payany tax due. Provide each shareholder with a copy of ScheduleK-1 (Form 1120S), Shareholder's Share of Income, Credits,Deductions, etc., or a substitute Schedule K-1. If youwant an automatic 6-month extension of time to file the return, fileForm 7004 and deposit what you estimate you owe. S corporation election.File Form 2553, Election by a Small Business Corporation,to choose to be treated as an S corporation beginning withcalendar year 2000. If Form 2553 is filed late, S treatment will beginwith calendar year 2001. Electing large partnerships.Provide each partner with a copy of Schedule K-1 (Form1065-B), Partner's Share of Income (Loss) From an ElectingLarge Partnership. This due date is effective for the firstMarch 15 following the close of the partnership's tax year. The duedate of March 15 applies even if the partnership requests an extensionof time to file the Form 1065-B by filing Form 8736 or Form8800. March 31 Electronic filing of Forms 1098, 1099, and W-2G.File Forms 1098, 1099, or W-2G with the IRS. This due dateapplies only if you file electronically (not by magnetic media).Otherwise see February 28. The due date for giving the recipient these forms will still beJanuary 31. For information about filing Forms 1098, 1099, or W-2Gelectronically, see Publication 1220, Specifications for FilingForms 1098, 1099, 5498 and W-2G Magnetically or Electronically. Second Quarter The second quarter of a calendar year is made up of April, May, andJune. April 10 Employees who work for tips.If you received $20 or more in tips during March, report them toyour employer. You can use Form 4070. April 17 Individuals.File an income tax return for 1999 (Form 1040, 1040A, or 1040EZ)and pay any tax due. If you want an automatic 4-month extension oftime to file the return, file Form 4868, Application forAutomatic Extension of Time To File U.S. Individual Income TaxReturn. Then file Form 1040, 1040A, or 1040EZ by August 15. Ifyou 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 yourapplication can be acted on before August 15. Household employers.If you paid cash wages of $1,100 or more in 1999 to a householdemployee, file Schedule H (Form 1040) with your income tax return andreport any employment taxes. Report any federal unemployment (FUTA)tax on Schedule H if you paid total cash wages of $1,000 or more inany calendar quarter of 1998 or 1999 to household employees. Alsoreport any income tax you withheld for your household employees. Formore information, see Publication 926. Individuals.If you are not paying your 2000 income tax through withholding (orwill not pay in enough tax during the year that way), pay the firstinstallment of your 2000 estimated tax. Use Form 1040-ES. Formore information, see Publication 505, Tax Withholding andEstimated Tax. Partnerships.File a 1999 calendar year return (Form 1065). Provide each partnerwith a copy of Schedule K-1 (Form 1065), Partner's Share ofIncome, Credits, Deductions, etc., or a substitute ScheduleK-1. If you want an automatic 3-month extension of time to filethe return and provide Schedule K-1, file Form 8736. Then fileForm 1065 by July 17. If you need an additional 3-month extension,file Form 8800. Electing large partnerships.File a 1999 calendar year return (Form 1065-B). If you wantan automatic 3-month extension of time to file the return, file Form8736. Then file Form 1065-B by July 17. If you need anadditional 3-month extension, file Form 8800. See March 15for the due date for furnishing the Schedules K-1 to thepartners. Corporations.Deposit the first installment of estimated income tax for 2000. Aworksheet, Form 1120-W, is available to help you estimate yourtax for the year. May 10 Employees who work for tips.If you received $20 or more in tips during April, report them toyour employer. You can use Form 4070. June 12 Employees who work for tips.Berlin hotelsIf you received $20 or more in tips during May, report them to youremployer. You can use Form 4070. June 15 Individuals.If you are a U.S. citizen or resident alien living and working (oron military duty) outside the United States and Puerto Rico, file Form1040 and pay any tax, interest, and penalties due. Otherwise, seeApril 17. If you want additional time to file your return,file Form 4868 to obtain 2 additional months to file. Then file Form1040 by August 15. If you still need additional time, file Form 2688to request an additional 2 months as soon as possible so that yourapplication can be acted on before August 15. ERROR MSGHowever, if you are a participant in a combat zone you may be ableto further extend the filing deadline. See Publication 3, ArmedForces' Tax Guide. Individuals.Make a payment of your 2000 estimated tax if you are not payingyour income tax for the year through withholding (or will not pay inenough tax that way). Use Form 1040-ES. This is the secondinstallment date for estimated tax in 2000. For more information, seePublication 505. Corporations.Deposit the second installment of estimated income tax for 2000. Aworksheet, Form 1120-W, is available to help you estimate yourtax for the year. Partnerships.File a 1999 calendar year return (Form 1065). This due date appliesonly if the partnership consists entirely of nonresident aliens.Otherwise, see April 17. Third Quarter alberghi aeroportuali BesenovaThe third quarter of a calendar year is made up of July, August,and September. July 10 Employees who work for tips.If you received $20 or more in tips during June, report them toyour employer. You can use Form 4070. July 17 Partnerships.File a 1999 calendar year return (Form 1065). This due date appliesonly if you were given an automatic 3-month extension. Provide eachpartner with a copy of Schedule K-1 (Form 1065), or a substituteK-1. If you need an additional 3-month extension, file Form8800. Electing large partnerships.File a 1999 calendar year return (Form 1065-B). This due dateapplies only if you were given an automatic 3-month extension. If youneed an additional 3-month extension, file Form 8800. See March15 for the due date for furnishing the Schedules K-1 tothe partners. August 10 Employees who work for tips.If you received $20 or more in tips during July, report them toyour employer. You can use Form 4070. August 15 Individuals.If you have an automatic 4-month extension to file your income taxreturn for 1999, file Form 1040, 1040A, or 1040EZ and pay any tax,interest, and penalties due. If you need an additional 2-monthextension, file Form 2688. September 11 Employees who work for tips.If you received $20 or more in tips during August, report them toyour employer. You can use Form 4070. September 15 Individuals.Make a payment of your 2000 estimated tax if you are not payingyour income tax for the year through withholding (or will not pay inenough tax that way). Use Form 1040-ES. This is the thirdinstallment date for estimated tax in 2000. For more information, seePublication 505. Corporations.File a 1999 calendar year income tax return (Form 1120 or1120-A) and pay any tax due. This due date applies only if youtimely requested an automatic 6-month extension. Otherwise, seeMarch 15. S corporations.File a 1999 calendar year income tax return (Form 1120S) and payany tax due. This due date applies only if you timely requested anautomatic 6-month extension. Otherwise, see March 15.Provide each shareholder with a copy of Schedule K-1 (Form1120S), or a substitute Schedule K-1. Corporations.Deposit the third installment of estimated income tax for 2000. Aworksheet, Form 1120-W, is available to help you make anestimate of your tax for the year. Fourth Quarter The fourth quarter of a calendar year is made up of October,November, and December. October 10 Employees who work for tips.If you received $20 or more in tips during September, report themto your employer. You can use Form 4070. October 16 Individuals.File a 1999 income tax return and pay any tax due if you were givenan additional 2-month extension. Partnerships.File a 1999 calendar year return (Form 1065). This due date appliesonly if you were given an additional 3-month extension. Provide eachpartner with a copy of Schedule K-1 (Form 1065), or a substituteK-1. Electing large partnerships.File a 1999 calendar year return (Form 1065-B). This due dateapplies only if you were given an additional 3-month extension. SeeMarch 15 for the due date for furnishing the SchedulesK-1 to the partners. November 13 Employees who work for tips.If you received $20 or more in tips during October, report them toyour employer. You can use Form 4070. December 11 Employees who work for tips.If you received $20 or more in tips during November, report them toyour employer. You can use Form 4070. December 15 Corporations.Deposit the fourth installment of estimated income tax for 2000. Aworksheet, Form 1120-W, is available to help you estimate yourtax for the year. Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as yourtax year, you should change some of the dates in this calendar. Usethe following general guidelines to make these changes. Note.The 3 months that make up each quarter of a fiscal year may bedifferent from those of each calendar quarter, depending on when thefiscal year begins. Individuals Form 1040 is due on the 15th day of the 4th month afterthe end of your tax year. Estimated tax payments (Form 1040-ES)are due on the 15th day of the 4th, 6th, and 9th months of your taxyear and on the 15th day of the 1st month after your tax year ends. Partnerships Form 1065 is due on the 15th day of the 4th month afterthe end of the partnership's tax year. Provide each partner with acopy of Schedule K-1 (Form 1065), or a substitute ScheduleK-1. Form 1065-B (electing large partnerships)is due on the 15th day of the 4th month after the end of thepartnership's tax year. Each partner must be provided with a copy ofthe Schedule K-1 (Form 1065-B) or a substitute ScheduleK-1 by the first March 15 following the close of thepartnership's tax year. Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004)are due on the 15th day of the 3rd month after the end of thecorporation's tax year. S Corporations must provide each shareholderwith a copy of Schedule K-1 (Form 1120S), or a substituteSchedule K-1. Estimated tax paymentsare due on the 15th day of the 4th, 6th, 9th, and 12th months ofthe corporation's tax year. Form 2553,used to choose S corporation treatment, is due by the 15th day ofthe 3rd month of the first tax year to which the choice will apply orat any time during the preceding tax year.