January
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10th
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Individuals:
Reporting December 2007 tip income, $20 or more, to employers (Form 4070).
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15th
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Individuals:
Paying final installment of 2007 estimated taxes if not paying income tax through withholding (Form 1040-ES).
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31st
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Individuals:
Filing income tax return (Form 1040) and paying tax due to avoid penalties for underpaying estimated taxes if not paying tax through withholding and final installment wasn’t paid by Jan. 15.
Businesses:
Providing Form 1099 to recipients of any 2007 interest, dividend or reportable miscellaneous income payments.
Employers:
Providing 2007 Form W-2 to employees and reporting income tax withholding and FICA taxes for fourth quarter 2007 (Form 941) and filing annual return of federal unemployment taxes (Form 940 or 940-EZ) and paying any tax due.
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February
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11th
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Individuals:
Reporting January tip income, $20 or more, to employers (Form 4070).
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15th
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Individuals:
Filing new Form W-4 to continue exemption for another year if an exemption from federal income tax withholding in 2007 was claimed.
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29th
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Businesses:
Filing Form 1099 for interest, dividends and miscellaneous payments made during 2007.
Employers:
Filing Form W-2 (Copy A) and transmittal Form W-3 with Social Security Administration. (Electronic filers can defer filing to March 31.)
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March
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10th
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Individuals:
Reporting February tip income, $20 or more, to employers (Form 4070).
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17th
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Corporations:
Filing 2007 income tax return (Form 1120 or 1120-A) or filing automatic six-month extension (Form 7004), and paying any tax due.
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31st
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Employers:
Electronically filing Forms 1098, 1099 and W-2G.
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April
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10th
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Individuals:
Reporting March tip income, $20 or more, to employers (Form 4070).
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15th
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Individuals:
Filing 2007 income tax return (Form 1040, 1040A or 1040EZ) or filing automatic six-month extension (Form 4868), and paying any tax due.
Individuals:
Paying first installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES).
Individuals:
Setting up new IRA for 2007 or making 2007 contributions to existing IRA (even if extension was filed).
Individuals:
Filing 2007 gift tax return (Form 709) or filing automatic six-month extension (Form 8892), and paying any gift tax due.
Household employers:
Filing Schedule H (Form 1040) if wages paid equal $1,500 or more.
Calendar-year partnerships:
Filing income tax return for 2007 (Form 1065) or requesting automatic six-month extension (Form 7004).
Trusts and estates:
Filing income tax return for 2007 calendar year (Form 1041) or filing automatic six-month extension (Form 7004), and paying any income tax due.
Calendar-year corporations:
Paying first installment of 2008 estimated income taxes.
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30th
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Employers:
Reporting income tax withholding and FICA taxes for first quarter 2008 (Form 941), and paying any tax due.
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May
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12th
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Individuals:
Reporting April tip income, $20 or more, to employers (Form 4070).
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15th
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Exempt organizations:
Filing 2007 calendar year information returns (Forms 990, 990-EZ, 990-PF and 990-T), and paying any tax due.
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June
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10th
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Individuals:
Reporting May tip income, $20 or more, to employers (Form 4070).
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16th
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Individuals:
Filing individual income tax return (Form 1040) or filing four-month extension (Form 4868) if living outside the United State s, and paying any tax and interest due.
Individuals:
Paying second installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations:
Paying second installment of 2008 estimated income taxes.
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July
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10th
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Individuals:
Reporting June tip income, $20 or more, to employers (Form 4070).
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31st
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Employers:
Filing calendar-year retirement plan report (Forms 5500 or 5500EZ) or requesting an extension.
Employers:
Reporting income tax withholding and FICA taxes for second quarter 2008 (Form 941), and paying any tax due.
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August
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11th
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Individuals:
Reporting July tip income, $20 or more, to employers (Form 4070).
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September
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10th
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Individuals:
Reporting August tip income, $20 or more, to employers (Form 4070).
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15th
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Individuals:
Paying third installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES).
Calendar-year corporations:
Paying third installment of 2008 estimated income taxes.
Calendar-year corporations:
Filing 2007 income tax return (Form 1120 or 1120-A) and paying any tax, interest and penalties due if automatic six-month extension was filed.
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October
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10th
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Individuals:
Reporting September tip income, $20 or more, to employers (Form 4070).
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15th
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Individuals:
Filing 2007 income tax return (Form 1040, 1040A or 1040EZ) and paying any tax, interest and penalties due if automatic six-month extension was filed.
Individuals:
Filing 2007 gift tax return (Form 709) and paying any tax, interest and penalties due if automatic six-month extension was filed.
Calendar-year partnerships:
Filing income tax return for 2007 (Form 1065) if automatic six-month extension was filed.
Trusts and estates:
Filing income tax return for 2007 calendar year (Form 1041) and paying any tax, interest and penalties due if automatic six-month extension was filed.
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31st
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Employers:
Reporting income tax withholding and FICA taxes for the third quarter 2008 (Form 941), and paying any tax due.
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November
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10th
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Individuals:
Reporting October tip income, $20 or more, to employers (Form 4070).
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December
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10th
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Individuals:
Reporting November tip income, $20 or more, to employers (Form 4070).
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15th
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Calendar-year corporations:
Paying fourth installment of 2008 estimated income taxes.
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31st
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Employers:
Establishing a retirement plan (other than a SEP) for 2008.
Individuals:
Paying fourth installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES) to receive a deduction for the current year.
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