2009 Jan. 1 Kick Off !  On Your Mark, Get Set, Go!  2008 Returns Can Be Filed! Jan. 15 Fourth payment of your 2008 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. You won't need to make the fourth payment if you file your 2008 tax return and pay any tax due by Feb. 2. Feb. 2 W-2s are due from your employer. Forms 1099 are due from payers of interest, dividends and other specified types of income. If you didn’t pay your last installment of 2008 estimated tax by Jan. 15, you may choose (but are not required) to file your income tax return (Form 1040) by Feb. 2. Filing your return and paying any tax due by Feb. 2 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by Feb. 2, file and pay your tax by April 15. Feb. 17 If you were exempt from income tax withholding for 2008, you must file a new Form W-4 to continue your exemption for the next tax year. April 15 Tax returns are due. Get an automatic 6-month extension to file your return. You can submit Form 4868, Application for Automatic Extension of Time To File. This form must be postmarked on or before April 15. With the extension, your new deadline for filing your return will be Oct. 15. Last day to set up an IRA or make IRA contributions for the 2008 tax year even if you get an extension. Make the first payment of the current year's estimated tax if you aren’t paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. June 15 If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. If you’re a member of the armed forces serving in a combat zone you may be able to further extend the filing deadline. Make the second payment of the current year's estimated tax if you aren’t paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. Sept. 15 Make the third payment of the current year's estimated tax if you aren’t paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. Oct. 1 Deadline for establishing a Simple IRA. Oct. 15 If you filed Form 4868 extending the due date of your return, file your tax return by Oct. 15 and pay any tax, interest or penalties due. Last day for recharacterizing an IRA contribution for the year if you filed your return on time. Last day for making many elections that ordinarily were required to be made by the due date of your 2008 return if you filed it on time.