January 15 |
Individuals - Make a
payment of your estimated tax for 2014 if you did not pay
your income tax for the year through withholding (or did not
pay in enough tax that way). Use Form 1040-ES. This is the
final installment date for 2014 estimated tax. However, you
do not have to make this payment if you file your 2014
return (Form 1040) and pay any tax due by February 2, 2015.
Employers - Social
Security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in
December 2014.
Employers - Non
payroll Withholding. If the monthly deposit rule applies,
deposit the tax for payments in December 2014.
Farmers and Fishermen
- Pay your estimated tax for 2014 using Form 1040-ES. You
have until April 15 to file your 2014 income tax return
(Form 1040). If you do not pay your estimated tax by January
15, you must file your 2014 return and pay any tax due by
March 2, 2015, to avoid an estimated tax penalty. |