These are the key tax deadlines that calendar year taxpayers must keep in mind when doing their year-end tax planning.

Last day to ...
Double up to avoid the "wash sale" rule	November 30
Sell stock or listed option* to realize a gain or loss	December 31
Buy in to close a short position in stock at a gain (regular way settlement)	December 31
Buy in to close a short position in stock at a loss (regular way settlement)	December 28
Buy in to close a short position in listed options at a gain	December 31
Buy in to close a short position* in listed options at a loss	December 30

Last day to ...
Establish a new qualified retirement plan (calendar year taxpayer)	December 31
Contribute to an existing retirement plan (incorporated business,calendar year)	March 15*
Contribute to an existing retirement plan (partnership or self-employed person)	April 15*
Establish and/or contribute to a 2004 Traditional IRA or Roth IRA	April 15**
Establish and/or fund a SEP IRA (incorporated business) calendar year	March 15*
Establish and/or fund a SEP IRA (partnership or self-employed person)	April 15*
Establish a new SIMPLE IRA for 2004	October 1
Make employee salary reduction contributions to a SIMPLE IRA	January 31
Make employer matching contributions to a SIMPLE IRA (incorporated business, calendar year)	March 15*
Make employer matching contributions to a SIMPLE IRA (partnership or self-employed person)	April 15*

*If an extension to file an income tax return is obtained, the "last day to" becomes the extended due date to file the return.

**Extensions do not create additional time to establish and/or contribute to Traditional or Roth IRA.