Mark these dates as red letter days on your 2004 calendar if any of the following upcoming tax deadlines apply to you or your business.

Jan. 15 – Due date for the fourth and final installment of 2003 estimated tax, unless you file your 2003 return and pay any balance due by Feb. 2.

Feb. 2 – Employers must furnish 2003 W-2 statements to employees. 1099 information statements must be furnished to payees by banks, brokers, and other payors.

Feb. 2 – Employers must generally file 2003 federal unemployment tax returns and pay any tax due.

March 1 – Payors must file information returns, such as 1099s, with the IRS. March 31 is the deadline if filing electronically.

March 1 – Employers must send W-2 copies to the Social Security Administration. March 31 is the deadline if filing electronically.

March 1 – Farmers and fishermen who did not make 2003 estimated tax payments must file 2003 tax returns and pay taxes in full.

March 15 – 2003 calendar-year corporation income tax returns are due.

April 15 – Individual income tax returns for 2003 are due unless you file for an automatic extension. Taxes owed are due regardless of extension.

April 15 – 2003 partnership returns are due.

April 15 – 2003 annual gift tax returns are due.

April 15 – Deadline for making your 2003 IRA and 2003 education savings account contributions.

April 15 – First installment of 2004 individual estimated tax is due.

June 15 – Second installment of 2004 individual estimated tax is due.

Aug. 16 – Deadline for filing your 2003 individual tax return if you requested an extension of the April 15 filing deadline.

Sept. 15 – Third installment of 2004 individual estimated tax is due.

Bertrand Labonte is an accountant with Ouellette, Labonte, Roberge & Allen Professional Association.