Publication 595 |
2000 Tax Year |
Important Dates for 2001
This section highlights important due dates for fishermen for the
2001 calendar year. For other important dates, see Publication 509,
Tax Calendars for 2001.
January 16
Fishermen.
If at least two-thirds of your gross income for either 1999 or 2000
was from fishing, you may want to pay at least two-thirds of your 2000
tax by this date, using Form 1040-ES, to meet your estimated tax
requirement for 2000. This will allow you to wait until April 16 to
file your 2000 Form 1040 and pay any remaining tax without penalty.
See March 1, later, if you do not pay two-thirds of your
tax by this date.
If less than two-thirds of your gross income is from fishing, you
generally must make quarterly estimated tax payments. See Due
Dates for Nonqualified Fishermen, later.
January 31
Fishing boat operators.
Fishing boat operators must give a 2000 Form 1099-MISC,
Miscellaneous Income, to certain crew members who were
self-employed.
February 28
Fishing boat operators.
Use Form 1096, Annual Summary and Transmittal of U.S.
Information Returns, to send Copy A of Forms 1099-MISC to
IRS.
March 1
Fishermen.
If at least two-thirds of your gross income for either 1999 or 2000
was from fishing, you can file your 2000 Form 1040 by this date and
pay your tax in full without penalty.
April 16
Fishermen.
If you have not filed your Form 1040, you should file it by April
16 and pay your tax in full. If you need more time to file, you can
request an extension of time to file with Form 4868, Application
for Automatic Extension of Time To File U.S. Individual Income Tax
Return, or you can get an extension by Internet or phone if you
pay part or all of your estimate of income tax due by direct debit or
credit card.
More information.
For more information on important dates, see Due Dates for
Qualified Fishermen and Due Dates for Nonqualified
Fishermen, later.
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