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Home > Guidance for Special Types of Businesses > Rules for Businesses in Certain Industries/Market Segment Specialization Program Guides (MSSP)/Market Segment Understandings (MSU) > Farming

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