Individual
April 12 - 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 15 - Individuals. File an income tax return for 1998 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 4-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. Then file Form 1040, 1040A, or 1040EZ by August 16. If you want an additional 2-month extension, file Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, as soon as possible so that your application can be acted on before August 16.

If you paid cash wages of $1,100 or more in 1998 to a household employee, file Schedule H (Form 1040) with your income tax return and report any 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 1997 or 1998 to household employees. Also report any income tax you withheld for your household employees. For more information, see Publication 926.

Individuals. If you are not paying your 1999 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 1999 estimated tax. Use Form 1040ES. For more information, see Publication 505, Tax Withholding and Estimated Tax.

Business
April 15 - Partnerships. File a 1998 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 3-month extension of time to file the return and provide Schedule K-1, file Form 8736. Then file Form 1065 by July 15. If you need an additional 3-month extension, file Form 8800.

Corporations. Deposit the first installment of estimated income tax for 1999. A worksheet, Form 1120W, is available to help you make an estimate of your tax for the year.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

April 30 - Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 1999. Deposit any undeposited tax. (If the total is less than $1,000 and not a shortfall, you can pay it with the return.) If you have deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

Federal unemployment tax. Deposit the tax owed through March, if more than $100.

Excise Tax

April 9 - Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of March.

April 12 - Communications and air transportation tax under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.

April 14 - Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of March.

April 15 - Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of March.

April 26 - Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of April.

April 27 - Communications and air transportation tax under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.

April 29 - Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of April.

April 30 - Fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. File Form 720 for the first quarter of 1999. However, if you also report communications, air transportation or ozone-depleting chemicals taxes, file one Form 720 by June 1. Make a special deposit if required.

Wagering tax. File Form 730 and pay the tax on wagers accepted during March.

Heavy vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in March.

Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of March.