When do you need to file your 2009 income tax return with the IRS? What if you get an extension? And when do you make estimated tax payments if you are not paying through withholding? Below you will find key deadlines and due dates for most individual taxpayers. Click on the links for more information, or just scroll down the page. (See also: Tax Timeline for Small Businesses and Self-Employed)

January 15, 2009 - Final Installment of 2008 Estimated Tax

If you did not pay any (or enough) of your 2008 income tax through withholding, pay the final installment of your 2008 estimated tax on this day, using Form 1040-ES (More information: IRS Publication 505).

February 15, 2009 - Claiming Exemption from Withholding

If you claimed exemption from income tax withholding last year on the W-4 you submitted to your employer, you must file a new Form W-4 by this date in order to continue your income tax exemption for another year.

April 15, 2009 - Deadline to File Income Tax Return / Apply for Extension to File

This is the big one, the day your 2008 income tax return (Form 1040, 1040A, or 1040EZ) must be filed with the IRS, and any owed taxes must be paid.

If you're not ready to file, you can get a six-month extension (the IRS calls it an "Automatic Extension", but you still need to apply for it):
Form 4868 Application for Automatic Extension to File U.S. Individual Income Tax Return

Remember that even if you are applying for an extension to file your return, you still need to estimate and enter any 2008 tax liability (the amount you will owe) on the application. And if you do owe, interest on your unpaid taxes will being to accrue from this date, and you may incur a late penalty.

April 15, 2009 - Estimated Tax for 2009: First Installment

For individuals who will not pay any (or enough) of their 2009 income tax through withholding, pay the first installment of your estimated tax on this day, using Form 1040-ES (More information: IRS Publication 505).

June 15, 2009 - Deadline to File: U.S. Citizens and Others Outside the U.S.

If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. or Puerto Rico, file your 2008 income tax return (Form 1040) and make any payments due by this date.

If you're not ready to file, you can get a four-month extension (the IRS calls it an "Automatic Extension", but you still need to apply for it):
Form 4868 Application for Automatic Extension to File U.S. Individual Income Tax Return

June 15, 2009 - Estimated Tax for 2009: Second Installment

For individuals who will not pay any (or enough) of their 2009 income tax through withholding, pay the second installment of your estimated tax on this day, using Form 1040-ES (More information: IRS Publication 505).

September 15, 2009 - Estimated Tax for 2009: Third Installment

For individuals who will not pay any (or enough) of their 2009 income tax through withholding, pay the third installment of your estimated tax on this day, using Form 1040-ES (More information: IRS Publication 505).

October 15, 2009 - Have a 6-Month Extension? Time to File Your 2008 Income Tax Return

Taxpayers who applied for and received an automatic six-month extension to file their 2008 income tax return must file their form (Form 1040, 1040A, or 1040EZ) and pay taxes owed by this date.