Cash for Appliances Program

Back in August, Cash for Clunkers was the big news in government relief for taxpayers. The program encouraged consumers to buy nearly 7,000 more fuel efficient vehicles in less than 30 days. A similar program from the Department of Energy through the American Recovery and Reinvestment Act of 2009 is now in the works. The State Energy Efficient Appliance Rebate Program, or “Cash for Appliances,” aims to encourage Americans to upgrade to more energy efficient appliances.

Cash for Appliances Features

• State-Run: Unlike Cash for Clunkers, where the Federal Government ran the program, each state is responsible for its own Cash for Appliances program. That means program rules, dates, and savings vary by state.
• Old Appliances: Your old appliances won’t be exchanged for the rebate on your new appliances. The good news is that those who are buying, for example, a new washing machine and have never had one before, will still be eligible for the rebate. The bad news is that you’re responsible for getting rid of your own old appliances. Be sure to recycle though because some states, like New York, will offer additional incentives for doing so!
• Energy Star: The new appliances must be ENERGY STAR® qualified in order to be eligible for any rebate. Categories eligible for rebates include: central air conditioners, heat pumps (air source and geothermal), boilers, furnaces (oil and gas), room air conditioners, clothes washers, dishwashers, freezers, refrigerators, and water heaters.

Overall Thoughts

As with Cash for Clunkers, this program shouldn’t make you run out and buy a new appliance you don’t need or can’t afford. The rebates can be as little as $50 so that definitely wouldn’t be a wise decision. However, if you’re in the market for a new appliance anyway and your state is offering one of the better incentive programs, it probably makes sense to take advantage of this program while it lasts…remember how quickly Cash for Clunkers ran out of funds!

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You know the drill: once or twice a month you get paid for the time that you have worked, minus a series of taxes that have been conveniently deducted out of your paycheck before you even receive it. Because you never get to deposit that money into your bank account, paying taxes may seem like wasted money. In actuality, taxes are an untapped resource that pay for and subsidize many services and programs in your community.  

Programs Funded By Your Tax Dollars

Below is a list of resources that are free or subsidized by your tax money. Check with your local county or city government to see if these programs and services are available in your own area.

1. Free tax prep service for low to middle income families. Instead of paying for an accountant or tax prep professional next April, use the volunteer tax service your tax dollars have prepaid for.
2. Subsidized compost bins and free compact fluorescent lightbulbs (CFLs). Many local governments, electric companies, and communities have implemented programs to increase environmental awareness and to decrease energy use. Take advantage of this by purchasing a subsidized compost bin for your garden, signing up for a free CFL lightbulb, etc.
3. Free classes. Most communities offer free classes in accounting (for personal finance), Spanish language, ESL (English as a second language), basic computer skills, exercise (outdoor community yoga is always fun!), resume writing and job searches, etc. Some other fun classes I have found are for learning how to compost, local gardening instruction, and cooking. You may be surprised what classes are offered.
4. Parks, and environmental education. Parks are a wonderful opportunity to get outside and enjoy nature. Many parks offer free canoe rentals (or a subsidized cost that is cheaper than a private canoe rental place), tours, environmental education classes, outdoor barbecue pits (bring some foil if you don’t like the idea of cooking after someone else), fire pits, etc. You can use park grounds for birthday parties, anniversary parties, or other parties for free or a small donation, saving you money on event planning. Upkeep of the parks and all of these programs are funded through your tax dollars.
5. Use of facilities­. Community fitness centers are much cheaper than private gyms (memberships are often half the price). Libraries have books to borrow as well as DVDs, and you can take advantage of the Interlibrary Loan System (ILL) to borrow books and DVDs from many libraries around your state, giving you much better variety with a little bit of patience.

What programs have you used that were paid for with your taxes?

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We’re continuing to detail specific benefit options with a look at Health Savings Accounts, or HSAs. Yesterday we looked at High Deductible Health Plans.

Because of its lower premiums, an HDHP makes financial sense for many people. If you have an HDHP, you are also eligible to contribute to an HSA and save even more money on medical expenses.

Update: Health Savings Account Changes are on the way. Check out the new rules and regulations.

HSA basics

Here are the basics on how health savings accounts work:

• Definition: An HSA is a special type of savings account – a tax-advantaged way to pay for qualified medical expenses incurred while covered by an HDHP. HSAs can be held in simple interest-bearing savings accounts. Some plans will also allow you to invest in higher-earning instruments, allowing your contributions to grow significantly when invested properly.
• Eligibility: To be eligible to open and contribute to an HSA, you must be over 18 and covered by an HDHP that conforms to IRS standards. You may not have any other kind of medical insurance plan in addition to the HDHP, including Medicare. Finally, you cannot be claimed as a dependent on someone else’s tax return. Employers that offer an HDHP usually offer and manage an HSA as well. If you have individual health insurance you can sign up for an HSA through your insurance company or many banks/credit unions.
• Contributions: If you are an individual covered by an HDHP, you can contribute $3,050 in 2010 and 2011 ($3,100 in 2012). Covered families (including participant plus spouse, children, or both) can contribute $6,150 in 2010-2011 ($6,250 in 2012). Your employer may contribute, but total contributions cannot exceed the above limits. Individuals can also contribute an additional $1,000 per year if they are 55 or over. These amounts are reduced if you do not remain covered by the plan for the entire year. You cannot contribute once you stop being covered by an HDHP due to retirement, employer changes, or plan changes, but the accumulated contributions and earnings are yours to keep.
• Withdrawals: Withdrawals for qualified medical expenses are tax-free. Many HSAs will provide you with a debit card so that you can pay expenses directly. Others will require you to file paperwork for reimbursement. Withdrawals for non-medical expenses will be taxed as ordinary income. A 10% penalty will also apply unless you are over 65 or disabled.
• Qualified Expenses: All normal medical expenses, including anything that your HDHP deductible would apply to, such as prescriptions, are qualified expenses. You can also pay for dental or vision expenses as well as long term care insurance premiums or expenses. Finally, Medicare premiums and COBRA premiums are qualified expenses, as are other health insurance premiums if you are unemployed. Cosmetic surgery cannot be paid for out of an HSA.

How can an HSA work for you?

An HSA is tax-advantaged in three ways:

1. It provides an up-front tax deduction, reducing your taxable income by the amount of your contribution.
2. It allows for contributions to grow with no taxes on earnings.
3. You can make tax-free withdrawals for qualified medical expenses. The withdrawals can be made at any time, even if you are not covered by an HDHP at the time of the expense!

Choosing an HDHP will always save you money in premiums when compared to traditional medical plans. The only downside is meeting your higher deductible. An HSA helps you save to meet that deductible and spread medical expenses evenly throughout the year so that they do not have to impact your everyday budget. In addition, your employer may contribute to your HSA, thus paying a portion of your annual deductible. Employer contributions and tax savings are in addition to other savings you may realize by selecting an HDHP. If your employer does not offer an HDHP option, consider getting quotes on private health insurance– even without an employer subsidy, the HDHP/HSA combined savings might be enough to make it worth it!

Because there are no income limits for HSA eligibility, HSAs are a great way to plan for increased medical expenses in retirement. If you have an HDHP/HSA for multiple years, and choose to pay for medical expenses out-of-pocket instead of an HSA, you can even treat your HSA as a “super Roth” and make tax-free withdrawals later instead of in the year they are incurred – this strategy allows the money to grow tax-free as long as possible!

To open an HSA, select it during open enrollment with your employer or check with your private health insurance company, bank, or credit union. Be aware that non-employer sponsored HSAs may incur management fees. While those fees can be frustrating, they are almost certainly outweighted by the savings!

Final thoughts

If you have the option of choosing an HDHP at work, spend some time running the numbers to see how much the combination of an HDHP and HSA can save you. JP Morgan Chase provides three easy-to-use calculators, including a tax savings calculator. If you are already covered by an HDHP, there is no reason NOT to open and contribute to an HSA. HSA money never expires – the account and any incurred tax benefits are yours to keep throughout your life. Combined with HDHPs, they can save you thousands of dollars over the course of your lifetime.

For more on HSAs, check out this handy guide from The Department of the Treasury.

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Good news for existing homeowners! You’ll finally be eligible to take advantage of the home buyer tax credit. When the President signed a bill today to Extend the $8,000 First Time Home Buyer Tax Credit, it also included a provision for existing homeowners, referred to as long-time residents.

To qualify as a long-time resident, you must have owned and lived in your current residence for at least five years of the previous eight years.

$6,500 Home Buyer Tax Credit

Here are the requirements for the $6,500 home buyer tax credit:

• You purchased your new home after November 6, 2009, and before May 1, 2010, or you have a signed contract by April 30, 2010 and you must close on the new home by June 30, 2010.Update: The existing home buyer tax credit is extended until Sept. 30, 2010.
• Income phaseouts will begin at $125,000 for single filers and $225,000 for married filing joint.
• The credit is for primary homes that cost $800,000 or less.

For instructions on how to get your tax credit, including the form to file with your taxes and what documentation you need to include, see How to Claim Your Home Buyer Tax Credit.

For more information, see the original First Time Home Buyer Tax Credit.

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The $8,000 First Time Home Buyer Tax Credit that was set to expire on November 30 was extended today. The new deadline to take advantage of the first time home buyer credit is to have a signed contract by April 30, 2010 and close on the house by June 30, 2010.

Update: The first time home buyer tax credit is extended until Sept. 30, 2010.

First Time Home Buyer Tax Credit

As a reminder, here are some of the rules for the first time home buyer tax credit:

• The credit is for $8,000 or 10% of the home’s value, whichever is less.
• The credit is refundable.
• The credit is for primary homes that cost $800,000 or less.

The income limits also went up with the extension. Original phaseouts were for incomes between $75,000 to $95,000 for single and $150,000 to $170,000 for couples. Phaseouts will now begin at $125,000 for single and $225,000 for couples.

In addition to extending the date, the bill also included a $6,500 Home Buyer Tax Credit for Existing Homeowners.

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Solo 401k or a SEP-IRA, which one is the best retirement plan for the self-employed?

When I told you about my struggles with my Solo 401k contribution at Fidelity, Lee suggested I look at the SEP-IRA, which made us take a step back and relook at all the available plans; the Solo 401k, the SEP-IRA, and the SIMPLE IRA.

All three plans are available to sole proprietors, partnerships, and C or S corporations.

I promised to share my perspective after we highlighted each plan. Here’s my take:

When You Want a SEP-IRA

There are a few instances that a SEP-IRA is your obvious choice:

Do you have employees? If the answer is yes, you’re going to want to open a SEP-IRA. You cannot open a Solo 401k if you have employees; it’s only for the business owner and spouse.

Is the calendar year over? If the answer is yes, and you still want to make a contribution for the prior tax year, the SEP-IRA is the way to go. You can open and fund a SEP-IRA until the tax filing deadline, plus extensions. In contrast, a Solo 401k has to be established by December 31, but can be funded until the tax filing deadline, plus extensions. If you are planning for next year, act now, and you can establish either plan.

When You Want a Solo 401k

Are you planning Roth conversions? A benefit of the solo 401k is that you won’t have to include the contributions in the pro rata calculation. However, a SEP-IRA will be included in the Roth IRA Conversion calculation.

If you have any plans to make Roth conversions on non-deductible IRA contributions, steer clear of the SEP-IRA, or you’ll be increasing your tax bill on the conversions.

Do you want to maximize your deferral? The Solo 401k is the big winner. Here are the contribution limits:

• 2009 Solo 401k Limits: $16,500 employee deferrals ($22,00 age 50 or older) plus 25% of compensation; maximum of $49,000($54,500 age 50 or older).
• 2009 SEP-IRA Limits: 25% of compensation; maximum of $49,000.

While the limits appear similar, each having a $49,000 maximum, they actually aren’t. Let’s take a closer look at the calculations.

Calculating Maximum Contributions

To calculate the 25% profit sharing contribution, you need to account for the deduction of the plan contribution in the formula in addition to half the self employment tax. So a 25% contribution rate, looks like this:

(Net income – 1/2 self employment tax – profit sharing) * .25 = profit sharing.

It’s actually the same as a 20% self employed rate, which some people prefer to use:

(Net income – 1/2 self employment tax) *.20 = profit sharing.

Here’s an example:

Let’s say your net income is $20,000. Half of your self employment tax is $1412.96. So your profit sharing contribution is $3717.41.
($20,000 – $1412.96 – $3717.41) * .25 = $3717.41
or ($20,000 – $1412.96) * .20 = $3717.41

For the solo 401k, you can defer 100% of your compensation. To calculate your compensation use the prior formula: (Net income – 1/2 self employment tax – profit sharing). ($20,000 – $1412.96 – $3717.41) = $14869.64. Add the profit sharing contribution to the employee deferral ($14869.64 + $3717.41) = $18587.05.

Total solo 401k contribution: $18587.05
Total SEP-IRA contribution: $3717.41

As you can see, this is where the solo 401k is the big winner. If you want to skip the hand calculations, you can use a calculator to determine your maximum contribution.

Simple IRA?

What about the SIMPLE IRA? I didn’t include it, since the contribution limits don’t even come close to the Solo 401k or the SEP-IRA. If you have employees, and want to let them make contributions, it might be a good choice, however, at that time, you’ll want to compare the SIMPLE IRA to a 401k.

Action Plan

I decided to stick with the Solo 401k since the plan contributions are so much higher and our goals are to defer the maximum amount of money. In addition, we’re planning Roth conversions in 2010, so I want to minimize our taxes for the conversions.

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Today we’ll wrap up our look at various retirement plans ideal for small business owners and the self-employed with the one that inspired the series – the Solo 401k. So far, we’ve looked at the SEP-IRA and the SIMPLE IRA.

Solo 401k Overview

A Solo 401k combines the characteristics of a regular 401k plan with a profit-sharing plan. A Solo 401k can only be established by self employed individuals or small business owners with no other employees or just one employee – the owner’s spouse. For most people with no employees the Solo 401k will maximize the allowable contributions you can make to a retirement plan in a given year.

Solo 401k Basics

• Coverage: A Solo 401k is only established for the business owner and the business owner’s spouse if he is an employee.
• Contributors: Solo 401ks are funded by both the employee and the business. The employee contribution is deferred compensation while the business contribution is a portion of profits.
• Contribution limits: In 2009, an employee can defer up to $16,500 to a Solo 401k. Employees who are 50 or older at the end of the year may make a “catch-up” contribution of an additional $5,500. The total amount allowed is reduced by any contributions to a 401k, 403(b), or 457 at another employer. In addition to the employee deferral limit, the business can make a contribution of up to 20% of your total income (25% of earned income, which is total income reduced by self-employment taxes). The total employee and employer contributions must not exceed $49,000 in 2009, or 100% of your income.
• Deadlines: You must establish the plan by December 31 of the calendar year for which you first want to contribute. Contributions, however, can be delayed until the tax-filing deadline for that year, including extensions. For most people this is October 15 of the following calendar year.
• Taxation: Both individual and business contributions to a Solo 401k are deductible from the employer’s income, and are not included as employee income at the time of the contribution. Taxes on withdrawals are explained below.
• Vesting: There is no vesting period for Solo 401k contributions. Note that this is different from most tradtional 401k plans.
• Withdrawals: Solo 401k withdrawals are subject to the same withdrawal rules as regular 401ks. All withdrawals will be subject to income tax. Penalties may apply if taking withdrawals before the age of 59 1/2. A unique feature of Solo 401ks as opposed to other self-employed retirement options is that loans may be available depending on how the plan is set up.

Special Characteristics

• Once the plan reaches $250,000 in assets, you must complete a Form 5500.
• A Solo 401k can accept rollovers from many other retirement plans, making it easy for you to consolidate accounts in one place before beginning withdrawals in retirment.
• Contributions are discretionary, so you can choose not to contribute in years where your business has low revenue and increase contribution if you want to minimize taxes.

Establishing a Solo 401k

There are no regulations governing the establishment of a Solo 401k. You can open one with most major financial institutions, including Vanguard and Fidelity.

Solo 401k Pros

The biggest advantage of a Solo 401k is that it typically allows for the largest contribution when compared to other self-employed plans.

Solo 401k Cons

You cannot use a Solo 401k if you have any employees other than a spouse.

Stay tuned Madison’s wrap-up of this series: an analysis of which self-employed retirement plan is best, in Solo 401k Versus SEP-IRA.

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SIMPLE IRAs are up next as we continue the series exploring three different types of retirement plans ideal for small business owners and the self-employed. Yesterday, we started the series with an in-depth look at the SEP-IRA.

SIMPLE IRA Overview

SIMPLE stands for Savings Incentive Match Plan for Employees. SIMPLEs were established to encourage small businesses to open retirement plans without the expense of maintaining a qualified plan.

Only businesses with less than 100 employees are eligible to establish a SIMPLE. A SIMPLE can actually use an IRA or a 401(k) to “hold” the contributions, but we are focusing only on the SIMPLE IRA since the 401(k) is rarely used. SIMPLE IRAs are easy to establish, have no annual filing requirements, and relatively few administrative expenses.

SIMPLE IRA Basics

• Coverage: SIMPLE IRAs must cover all employees who either made $5,000 in two preceding calendar years or are expected to make $5,000 in the current calendar year.
• Contributors: SIMPLE IRAs are funded by both employees and employers. Employees contribute by deferring a certain percentage of their income. Employers can choose to either match employee contributions or contribute to all eligible employees, regardless of participation. Employers who match contributions must generally match 100% of contributions up to 3% of employee compensation, with some exceptions. Alternatively, employers can contribute 2% of compensation to all eligible employees.
• Contribution limits: During 2009-2012, the maximum SIMPLE IRA contribution per employee is $11,500 per year, including the employer match. Employees who are 50 or older at the end of the year may make a “catch-up” contribution of an additional $2,500. The catch-up amount is reduced by catch-up contributions to a 401(k), SEP-IRA, or 403(b).
• Deadlines: Employers must establish SIMPLE IRA plans by October 1 of the calendar year that employees can first contribute. Employer contributions, however, can be delayed until the tax-filing deadline for that year, including extensions. Note that this only applies to the employer match portion. The employer must forward compensation deferred by employees no later than 30 days after the end of the month in which it was deferred (e.g., April 30 for March contributions).
• Taxation: Both employer and employee contributions to a SIMPLE IRA are deductible from the employer’s income, and are not included as employee income at the time of the contribution. Taxes on withdrawals are explained below.
• Vesting: There is no vesting period for SIMPLE IRA contributions. An employee has access to 100% of the contributions as soon as they are made.
• Withdrawals: SIMPLE IRA withdrawal rules are the same as those for traditional IRAs. Employees can withdraw at all times, including while they are employed. Withdrawals will be subject to ordinary income tax regardless of age or reason for withdrawal. In addition, SIMPLE IRA withdrawals will be subject to a 10% penalty if the account owner is younger than 59½. Some exceptions to the 10% penalty apply. If it is applicable, the 10% penalty increases to 25% if withdrawals are made within the first two years of participating in the SIMPLE IRA.

Special Characteristics

• Employers who maintain SIMPLE IRAs cannot maintain any other type of retirement/deferred compensation plan.
• SIMPLE IRAs can be rolled over to other SIMPLE IRA accounts for the first two years of plan participation without tax or penalty. After two years, you can do a tax- and penalty-free rollover into an IRA, qualified plan, 403(b), or 457.
• Airline pilots, nonresident aliens, and union employees who have separate retirement agreements can be excluded from the coverage requirements noted in the “Coverage” section above.

Establishing a SIMPLE IRA

To establish a SIMPLE IRA, an employer must only file a Form 5304 SIMPLE or a Form 5305 SIMPLE. The first is for employers who allow participants to select an institution to hold their SIMPLE IRAs, while the second allows the employer to select the institution for all employees. Any financial institution that offers traditional IRAs should be able to set up SIMPLE IRAs.

SIMPLE IRA Pros

The biggest advantage of a SIMPLE is that it allows both employers and employees to save in a manner similar to a qualified plan without extensive set-up or administrative fees.

SIMPLE IRA Cons

Because a SIMPLE IRA requires contributions to all employees, it is not a good plan for someone with employees who only wants to beef up his or her own retirement savings. The SIMPLE IRA has a lower contribution limit than any other retirement plan. If your small business is the sole source of your income and you make more than a few thousand dollars, a SIMPLE IRA will severely limit your ability for tax advantaged retirement savings.

Stay tuned for more in the series, including an explanation of Solo 401ks, and Madison’s analysis of which is best, in Solo 401k Versus SEP-IRA.

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After Madison posted about her Solo 401(k) woes, a reader, Lee, suggested she look into a SEP-IRA instead. Let’s take a step back and explore 3 different types of retirement plans ideal for small business owners and the self-employed. We’ll start the series with an in-depth look at the SEP-IRA.

SEP-IRA Overview

SEP stands for Simplified Employee Pension. A SEP uses an IRA to “hold” the contributions, is easy to establish, and is often more flexible than a qualified plan. It is ideal for sole proprietors and small businesses.

SEP-IRA Basics

• Coverage: If you are a business owner and contribute to an SEP-IRA plan in a given year, you must make contributions on behalf of all employees who are 21 or older, have worked for three years or more, and have earned more than $500 ($550 in 2010-2012) during the year.
• Contributors: A SEP-IRA is funded by employers only – employees cannot contribute.
• Contribution limits: From 2009-2011, the maximum SEP-IRA contribution is the lesser of 25% of an employee’s compensation or $49,000 (increasing to $50,000 in 2012). The maximum contribution is reduced by any employer contributions to a profit-sharing plan, and vice versa – together, employer contributions to a SEP-IRA and a profit-sharing plan are capped at the lesser of 25% of compensation or $49,000 (or $50,000 in 2012). For self-employed business owners, “compensation” refers to earned income, which excludes self-employment taxes and contributions to other employees.
• Deadlines: A SEP-IRA can be established and funded for a given calendar year up to the tax-filing deadline for that year, including extensions. For sole-proprietorships and partnerships, the final extension date is October 15 of the next calendar year, so you can establish and fund a SEP-IRA for one year as late as October 15 of the following year.
• Taxation: Employer contributions to a SEP-IRA are deductible from the employer’s income, and are not included as employee income at the time of the contribution. Taxes on withdrawals are explained below.
• Vesting: There is no vesting period for SEP-IRA contributions. An employee has access to 100% of the contributions as soon as they are made.
• Withdrawals: Because SEP contributions are made to IRAs, the withdrawal rules are the same as those for traditional IRAs. Employees can withdraw at all times, including while they are employed. Withdrawals will be subject to ordinary income tax regardless of age or reason for withdrawal. In addition, SEP-IRA withdrawals will be subject to a 10% early withdrawal penalty if the account owner is younger than 59½. Some exceptions to the 10% penalty apply.

Special Characteristics

• SEP contributions are made to traditional IRA accounts and cannot be made to Roth IRA accounts. Once contributions are made, the account can be rolled into a Roth IRA – the rolled over balance will be subject to income tax.
• Employer contributions to SEP-IRAs can be made at the employer’s discretion, meaning that an employer can establish the plan without being obligated to fund it each year.

Establishing a SEP-IRA

To establish a SEP-IRA, an employer must execute a formal, written agreement to provide benefits to all eligible employees, and inform employees of that agreement and the account establishment. An individual SEP-IRA must then be established for each eligible employee. Any financial institution that offers traditional IRAs should be able to set up SEP-IRAs.

SEP-IRA Pros

Sole proprietors or employers with just a few employees love SEP-IRAs because they are easy to establish and require little effort from year to year. The ability to choose whether or not to make contributions is also ideal for business owners with highly variable income from year to year. Finally, the late contribution deadline makes it easy to use a SEP-IRA to lower your tax bill after you calculate it.

SEP-IRA Cons

Because a SEP-IRA requires contributions to all employees, it is not a good plan for someone with employees who only wants to beef up his or her own retirement savings. It is also not good for businesses with employees that want to be able to contribute to their own accounts. Finally, the SEP-IRA may not maximize savings opportunities for business owners because of the way self-employment income is treated.

Stay tuned for more in the series, including an explanation of SIMPLE IRAs, Solo 401ks, and Madison’s analysis of which is best, in Solo 401k Versus SEP-IRA.

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April 15 is driven deeply into our minds. However, for those of you who have side businesses or are newly self employed, it’s easy to forget the dates throughout the year when estimated tax payments are due. I’m guilty of forgetting just last June. So here’s a reminder, for you (and me!) to pay our estimated tax payment tomorrow!

Estimated Tax Payment Due Dates

One of the reasons it’s so hard to remember the quarterly estimated tax payment due dates…. they aren’t spread out evenly throughout the year. The due dates are as follows:

• First Quarter Payment Due: April 15
• Second Quarter Payment Due: June 15
• Third Quarter Payment Due: September 15
• Fourth Quarter Payment Due: January 15

You can see the all the 2009 Tax Dates for other due dates throughout the year.

Estimated Tax Payment Details

Not sure if you have to make estimated tax payments or how to make them? Check out Estimated Tax Payments for details.

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