This section highlights important due dates for the 2002 calendar year. For other important dates, see Publication 509, Tax Calendars for 2002.

January 15

Fishermen. If at least two-thirds of your 2000 or 2001 gross income was from fishing, you may want to pay at least two-thirds of your 2001 tax by this date, using Form 1040-ES, to meet your estimated tax requirement for 2001. This will allow you to wait until April 15 to file your 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 2001 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 2000 or 2001 gross income was from fishing, you can file your 2001 Form 1040 by this date and pay your tax in full without penalty.

April 15

Fishermen. If you have not filed your Form 1040, you should file it by April 15 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.

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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