| January
10, 2008 |
Employees
who work for tips.
If you received $20 or more n tips during December Report
them to your employer. You can use Form 4070,Employee's
Report of Tips to Employer. |
| January
15, 2008 |
Fourth
quarter estimated tax payment.
Your fourth-quarter
estimated tax payment (using form 1040-ES) for 2007 is due. |
|
Farmers
and fishermen.
Pay your estimated 2007 tax using Form 1040-ES. You have
until April 15 to file your income tax return. If your
do not pay your estimated tax by Jan 15, 2008, you must file
your 2007 return and pay any tax due by March 3, 2008. |
|
|
| February
1, 2008 |
Tax
return due.
If you missed your fourth quarter estimated
tax deadline on January 15, you can still avoid a penalty if
you file your tax return by this date and pay any tax due. |
|
W-2
and 1099
forms should have arrived |
|
Tax
information you send to others.
If you are required to
issue Form W-2 or Form 1099 to anyone such as a household
employee or an independent contractor, mail the forms by this
date. |
|
|
| March
1, 2008 |
Farmers
and fishermen.
If you did not make estimated tax payments
for 2007, you can avoid penalties by filing your tax return
and paying any tax due. |
|
|
| March
15, 2008 |
Corporations.
File a 2007 calendar year income tax return (Form 1120 or
1120-A) and pay any tax due. You can apply for an automatic
6-month extension with Form 7004. If you file for extension,
you must also make an estimated tax payment. |
|
S
corporations.
File a 2007 calendar year income tax return
(Form 1120S) and pay any tax due. Provide each shareholder
with a copy of Schedule K-1 (Form 1120S) or a substitute
Schedule K-1. You can apply for an automatic 6-month extension
with Form 7004. |
|
S
corporation election.
File Form 2553 to choose to be
treated as an S corporation beginning with calendar year 2007.
If Form 2553 is filed late, S treatment will begin with
calendar year 2008. |
|
Electing
large partnerships.
Provide each partner with a copy of
Schedule K-1 (Form 1065-B). This due date is effective for the
first March 15 following the close of the partnership's tax
year and applies even if the partnership requests an extension
of time with Form 8736 or Form 88 |
|
|
| April
15, 2008
|
Tax
Return Due.
Your 2005 income tax return is due, unless
you file for an extension until August 15, 2007. Go HERE
for Federal and State Forms, or prepare your personal income taxes online GO
HERE
|
|
Filing
Extension.
If you want an automatic extension of time to file your 2007
tax return, file Form 4868. To avoid a penalty, pay any tax
that you owe. |
|
Estimated
tax payment.
Your first-quarter estimated tax payment for 2008 is due. |
|
State
tax returns.
If you are required to file a state tax
return, it is probably due -- but check with your state to be
certain. Many states automatically extend the filing time to
those who have filed for a federal extension. |
|
Household
employers.
If you paid cash wages of $1,200 or more in 2006 to a household employee, file Schedule H (Form 1040) with
your income tax return and report any employment taxes by
April 15, 2008. |
|
|
| June
17, 2008 |
Filing
Deadline.
Deadline for tax filing for U.S. citizens
living outside the United States. If you are a U.S. citizen or
resident alien living and working (or on military duty)
outside the United States and Puerto Rico, file Form 1040 and
pay any tax, interest, and penal |
|
Estimated
taxes due.
Your second-quarter estimated tax payment
(using form 1040-ES) for 2008 is due. |
|
|
| August
15, 2008 |
Income
tax return due.
Your income tax return is due if you
filed for an automatic extension with Form 4868. |
|
File
for a second extension.
File Form 2688 if you need an
additional 2-month extension to file your 2007 income tax
return. |
|
|
| September
16, 2008 |
Estimated
tax due.
Your third-quarter estimated tax payment (using
form 1040-ES) for 2008 is due. |
|
| October
15, 2008 |
Income
tax return due.
Your income tax return is due if you
filed for an automatic extension with Form 4688. |
|
|
| December
31, 2008 |
Deduction
deadline.
The last date to make payments that can be
deducted from your 2008 return. |
|
Keogh
plan deadline.
The last date to establish a Keogh plan so
you can deduct a Keogh plan contribution on your 2008 return.
|
