Guidance for Special Types of Businesses
Rules for Businesses in Certain Industries/Market Segment Specialization Program
Guides (MSSP)/Market Segment Understandings (MSU)
Farming
Due Dates for Returns
The Due Date for returns and payments for your
Form
1040-ES depends on whether you are a Qualified
Farmer, or a Nonqualified
Farmer. Please see
Publication 225, Chapter Two to see how you are categorized,
and to see your specific due dates. This publication also clearly
explains the due dates for all other returns and payments as well.
Also, see Pub.
509,Tax Calendar, for other important dates.
Important References:
Form
1040-ES Estimated Tax
Form
Publication 225 Farmer's Tax Guide
Publication
509 Tax Withholding and
Estimated Tax