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If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31.

The due date for giving the recipient these forms remains January 31.

Employees who work for tips - If you received or more in tips during December, report them to your employer. Employers - Social Security, Medicare and withheld income tax.

Employees who work for tips - If you received or more in tips during February, report them to your employer. Employers - Social Security, Medicare, and withheld income tax.

A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employers - Social Security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November. If the monthly deposit rule applies, deposit the tax for payments in November.

If you don't pay your estimated tax by January 15, you must file this year's return and pay any tax due by March 1 to avoid an estimated tax penalty.

Individuals - File your income tax return (Form 1040) for this year if you did not pay your last installment of estimated tax by January 15. If your undeposited tax is 0 or less, you can either pay it with your return or deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return. (If your tax liability is less than ,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return. File Form 945 to report income tax withheld for this year on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. (If your tax liability is less than ,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

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