April 10 – Employees who work for tips.  If you received $20 or more in tips during March, report them to your employer.  You can use Form 4070.

April 17 – Individuals.  File a 2005 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due.  If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet if you pay part or all of your estimate of income tax due with a credit card.  Then, file Form 1040, 1040A, or 1040EZ by October 16.

April 17 – Household employers.  If you paid cash wages of $1,500 or more in 2005 to a household employee, you must file Schedule H.  If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes.  Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2004 or 2005 to household employees.  Also, report any income tax you withheld for your household employees.  For more information, see Publication 926.

April 17 – Individuals.  If you are not paying your 2006 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2006 estimated tax.  Use Form 1040–ES. For more information, see Publication 505.

Note.  The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

Individuals.  Form 1040.  This form is due on the 15th day of the 4th month after the end of your tax year.

Estimated tax payments (Form 1040–ES).  Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.