March 15 – Deadline for calendar-year corporations to elect S corporation status for 2005.
March 15 – Deadline for filing 2004 tax returns for calendar-year corporations.
April 1 – Deadline for taking your first distribution from regular IRAs if you turned 701/2 in 2004. Unless you’re still working, this deadline also applies to your other retirement accounts (except for Roth IRAs).
April 15 – Deadline for filing 2004 individual tax returns.
April 15 – Deadline for filing 2004 partnership returns.
April 15 – Deadline for filing 2004 gift tax returns.
April 15 – Deadline for making your 2004 IRA contribution.
April 15 – First installment of 2005 individual estimated tax is due.
June 15 – Second installment of 2005 individual estimated tax is due.