A return delivered by U.S. mail need only to be postmarked by April 15th to avoid late penalties they do not need to receive it by April 15th. If you have a home-based business, don't assume that your homeowner's policy will automatically cover business related injuries or accidents that affect your business equipment or inventory. You need to have insurance for that business in addition to your homeowner's policy. If your business is just you and your computer, you probably do not need additional insurance. However, if you have clients that visit your house, have expensive equipment, or inventory, a separate policy is a good investment.
Many people are surprised when they go to file their return and find out they have to pay the tax.
They think that because they work only part time they are not subject to self-employment tax. You can carry capital losses over indefinitely or until they are all used.