discount hotels in Jelenia GoraImportant Dates for 2000 This section highlights important due dates for fishermen for the2000 calendar year. For other important dates, see Publication 509,Tax Calendars for 2000. January 18 Fishermen.If at least two-thirds of your gross income for either 1998 or 1999was from fishing, you may want to pay at least two-thirds of your 1999tax by this date. This will allow you to wait until April 17 to fileyour 1999 Form 1040 and pay the rest of the tax without penalty. SeeMarch 1, later, if you do not pay two-thirds of your tax bythis date. If less than two-thirds of your gross income is from fishing, yougenerally must make quarterly estimated tax payments. See DueDates for Nonqualified Fishermen, later. January 31 Fishing boat operators.Fishing boat operators must give a 1999 Form 1099-MISC,Miscellaneous Income, to certain crew members who wereself-employed. February 28 Fishing boat operators.Use Form 1096, Annual Summary and Transmittal of U.S.Information Returns, hotels bed and breakfast Zreceto send Copy A of Forms 1099-MISC toIRS. March 1 Fishermen.If at least two-thirds of your gross income for either 1998 or 1999was from fishing, you can file your 1999 Form 1040 by March 1 and payyour tax in full without penalty. April 17 Fishermen.If you have not filed your Form 1040, you should file it by April17 and pay your tax in full. If you need more time to file, you canrequest an extension of time to file with Form 4868, Applicationfor Automatic Extension of Time To File U.S. Individual Income TaxReturn. More information.For more information on important dates, see Due Dates forQualified Fishermen and Due Dates for NonqualifiedFishermen, later.