January 1
January 10
January 16
January 31
February 12
February 15
February 28
March 12
March 15
April 2
April 10
April 16
May 1
May 10
May 15
June 11
June 15
July 10
July 16
July 31
August 10
August 15
September 10
September 17
October 10
October 16
October 31
November 12
November 15
December 10
December 17
All Employers - Give your employees their copies of Form W-2 for
2007 by January 31, 2008. If an employee agreed to receive Form
W-2 electronically, post it on a website accessible to the employee
and notify the employee of the posting by January 31st.
Employers - Stop advance payments of the earned income credit
for any employee who did not give you a new Form W-5 for 2008
Emplyees who work for tips - If you received $20 or more in tips
during December, report them to your employer. You can use Form
4070 Employee's Report of Tips to Employer.
Employers - Social Security, Medicare adn withheld income tax.
If the monthly deposit rule applies, deposit the tax for payments in
December 2007.
Individuals - Make a payment of your estimated tax for 2007 if
you did not pay your income tax for the year through withholding(or
did not pay in enough tax that way). Use Form 1040-ES. This is the
final installment date for 2007 estimated tax. However, you do not
have to make this payment if you file your 2007 return(Form 1040)
and pay any tax due by January 31, 2008.
Employers - Nonpayroll Withholding If the monthly deposit
rule applies, deposit the tax for payments in December 2007.
Employers - Federal unemployment tax. File Form 940(or
940-EZ) for 2007. If your undeposited tax is $100 or less, you can
either pay it with your return or deposit it. If it is more than $100,
you must deposit it. However, if you already deposited the tax for
the year in full and on time, you have until February 12 to file
the return.
Employers - Social security, Medicare, and withheld income tax
File Form 941 for the fourth quarter of 2007. Deposit any undeposited
tax. (If your tax liability is less than $2,500, you can pay it in
full with a timely filed return). If you deposited the tax for the
quarter in full and on time, you have until February 12th. to file
the return.
Employers - Nonpayroll taxes. File Form 945 to report income
tax withheld for 2007 on all nonpayroll items, including backup
withholding and withholding on pensions, annuities, IRAs,
gambling winnings, and payments of Indian gaming profits to
tribal members. Deposit any undeposited tax. (If your tax
liability is less than $2,500, you can pay it in full with a
timely filed return). If you deposited the tax for the year in
full and on time, you have until February 12th to file the return.
Employers - Give your employees their copies of Form W-2 for
2007. If an employee agreed to receive Form W-2 electronically,
post it on a website accessible to the employee and notify the
employee of the posting by January 31st.
Individuals - File your income tax return (Form 1040) for 2007
if you did not pay your last installment of estimated tax by
January 15. Filing your return and paying any tax due by January
31st, prevents any penalty for late payment of last installment.
All Businesses - Give annual information statements to recipients
of 1099 payments made during 2007.
Employers - Federal unemployment tax. File Form 940 (or 940-EZ)
for 2007. This due date applies only if you deposited the tax for the
year in full and on time.
Employers - Social Security, Medicare, and withheld income tax.
File Form 941 for the fourth quarter of 2007. This due date applies only
if you deposited the tax for the quarter in full and on time.
Employers - Nonpayroll taxes. File Form 945 to report income
tax withheld for 2007 on all nonpayroll items. This due date applies
only if you deposited the tax for the year in full and on time.
Employees who work for tips - If you received $20 or more in tips
during January, report them to your employer. You can use Form 4070.
Employers - Social Security, Medicare, and withheld income tax.
If the monthly deposit rule applies, deposit the tax for payments in January.
Employers - Nonpayroll withholding. If the monthly deposit rule applies,
deposit the tax for payments in January.
Individuals - If you claimed exemption from income tax withholding
last year on the Form W-4 you gave your employer, you must file a new
Form W-4 by this date to continue your exemption for another year.
Employers - Begin withholding income tax from the pay of any
employee who claimed exemption from withholding in 2007, but
did not give you a new Form W-4 to continue the exemption this year.
All Businesses - File information returns (Form 1099) for certain payments
you made during 2007. These payments are described under January 31.
There are different forms for different types of payments. Use a seperate
Form 1096 to summarize and transmit the forms for each type of payment.
See the 2007 Instructions for Forms 1099, 1098, 5498, and W-2G
for information on what payments are covered, how much the payment must
be before a return is required, what form to use, and extensions of time to file.
If you file Forms 1098, 1099, of W-2G electronically (not by magnetic media),
your due date for filing them with the IRS will be extended to April 2.
The due date for giving the recipient these forms will still be January 31st.
Employers - File Form W-3, Transmittal of Wage and Tax Statements, along
with Copy A of all the Forms W-2 you issued for 2007.
If you file Forms W-2 electronically (not by magnetic media), your due
date for filing them with the SSA will be extended to April 2nd. The due
date for giving the recipient these forms will still be January 31st.
Employees who work for tips - If you received $20 or more in tips during
February, report them to your employer. You can use Form 4070.
Employers - Nonpayroll withholding. If the monthly deposit rule applies,
deposit the tax for payments in February.
Employers - Social Security, Medicare, and withheld income tax.
If the monthly deposit rule applies, deposit the tax for payments in February.
Corporations - File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay
any tax due. If you want an automatic six month extension of time to file the return,
file Form 7004 and deposit what you estimate you owe.
S Corporation - 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),
Shareholder's Share of Income, Credits, Deductions, etc., or a substitue
Schedule K-1. If you want an automatic six month extension of time to file the return,
file Form 7004 and deposit what you estimate you owe.
Electing Large Partnerships - Provide each partner with a copy of Schedule K-1
(Form 1065-B), Partner's Share of Income(Loss) From an Electing Large
Partnership. This due date is effective for the first March 15th following
the close of the partnership's tax year. The due date of March 15th applies even
if the partnership requests an extension of time to file the Form 1065-B
by filing Form 8736 or Form 8800.
S Corporation Election - File Form 2553, Election by a Small
Business Corporation, to choose to be treated as an S corporation
beginning with calendar year 2008. If Form 2553 is filed late, S treatment
will begin with calendar year 2009.
Electronic filing of Forms 1098, 1099, and W-2G. - File Forms 1098,
1099, or W-2G with the IRS. This due date applies only if you file
electronically (not by magnetic media). Otherwise, see February 28.
The due date for giving the recipient these forms will still be January 31st.
For information about filing Forms 1098, 1099, or W-2G electronically, see
Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and
W-2G Magnetically or Electronically.
Employees who work for tips - If you received $20 or more in tips during
March, report them to your employer. You can use Form 4070.
Individuals - File an income tax return for 2007 (Form 1040, 1040A, or 1040EZ) and
pay any tax due. If you want an automatic six month extension of time to file the
return, file Form 4868, Application for Automatic Extension of Time to File
U.S. Individual Income Tax Return, or you can get an extension by phone if you
pay part or all of your estimate of income tax due with a credit card. Then file Form 1040,
1040A, or 1040EZ by October 15th.
Household Employers - If you paid cash wages of $1,500 or more in 2007
to a household employee, file Schedule H (Form 1040) with your income tax return
and report any employment taxes. Report any federal unemployment (FUTA) tax on
Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter
of 2006 or 2007 to household employees. Also report any income tax you withheld
for your household employees.
Individuals - If you are not paying your 2008 income tax through withholding(or will
not pay in enough tax during the year that way), pay the first installment of your 2008
estimated tax. Use Form 1040-ES.
Partnerships - File a 2007 calendar year return(Form 1065). Provide each
partner with a copy of Schedule K-1(Form 1065), Partner's Share of Income, Credits,
Deductions, etc., or a substitute Schedule K-1. If you want an automatic six month
extension of time to file the return and provide Schedule K-1 or a substitute
Schedule K-1, file Form 7004. Then file Form 1065 by October 15th.
Electing Large Partnerships - File a 2007 calendar year return(Form 1065-B).
If you want an automatic six month extension of time to file the return, file Form 7004. Then
file Form 1065-B by October 15th. See March 15 for the due date for furnishing the
Schedules K-1 to the partners.
Corporations - Deposit the first installment of estimated income tax for 2008.
A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in March.
Employers - Social Security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in March.
Employers - Social Security, Medicare, and withheld income tax. File Form 941
for the first quarter of 2008. Deposit any undeposited tax. (If your tax liability
is less than $2,500, you can pay it in full with a timely filed return). If you deposited
the tax for the first quarter in full and on time, you have until May 10th to file
the return.
Employers - Federal Unemployment Tax. Deposit the tax owed through March
if more than $500.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for
the first quarter of 2008. This due date applies only if you deposited the tax for the quarter in
full and on time.
Employees who work for tips - If you received $20 or more in tips during April, report
them to your employer. You can use Form 4070.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the
tax for payments in April.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in April.
Employees who work for tips - If you received $20 or more in tips during May, report
them to your employer. You can use Form 4070.
Individuals - 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 penalties due. Otherwise, see April 16. If you want additional time to file your return, file
Form 4868 to obtain four additional months to file. Then file Form 1040 by October 15th.
However, if you are a participant in a combat zone you may be able to further extend the filing deadline.
Individuals - Make a payment of your 2008 estimated tax if you are not paying your income tax for the
year through withholding(or will not pay in enough tax that way). Use Form 1040-ES. This is the second
installment date for estimated tax in 2008.
Corporations - Deposit the second installment of estimated income tax for 2008. A worksheet,
Form 1120-W, is available to help you estimate your tax for the year.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the
tax for payments in May.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies,
deposit the tax for payments in May.
Employees who work for tips - If you received $20 or more in tips during June, report them
to your employer. You can use Form 4070.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax
for payments in June.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule
applies, deposit the tax for payments in June.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter
of 2006. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full
with a timely filed return). If you deposited the tax for the quarter in full and on time, you have until
August 10th to file the return.
Employers - Federal Unemployment Tax. Deposit the tax owed through June if more than $500.
Employers - If you maintain an employee benefit plan, such as a pension, profit sharing, or
stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2007. If you use a fiscal year as your
plan year, file the Form by the last day of the seventh month after the plan year ends.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter
of 2007. This due date applies only if you deposited the tax for the quarter in full and on time.
Employees who work for tips - If you received $20 or more in tips during July, report them to your
employer. You can use Form 4070.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments
in July.
Employers - Social Security, Medicare, and withheld income tax. If the montly deposit rule applies,
deposit the tax for payments in July.
Employees who work for tips - If you received $20 or more in tips during August, report them to
your employer. You can use Form 4070.
Individuals - Make a payment of your 2008 estimated tax if you are not paying your income tax for
the year through withholding(or will not pay in enough tax that way). Use Form 1040-ES. This is the third
installment date for estimated tax in 2008.
Corporations - File a 2007 calendar year income tax return(Form 1120 or 1120-A) and pay any tax due.
This due date applies only if you timely requested an automatic six month extension. Otherwise, see March 15.
S Corporations - File a 2007 calendar year income tax return(Form 1120S) and pay any tax due. This due date
applies only if you timely requested an automatic six month extension. Otherwise, see March 15. Provide each
shareholder with a copy of Schedule K-1(Form 1120S) of a substitute Schedule K-1.
Corporations - Deposit the third installment of estimated income tax for 2008. A worksheet, Form 1120-W,
is available to help you make an estimate of your tax for the year.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments
in August.
Employers - Social Security, Medicare, and withheld income tax. If the montly deposit rule applies, deposit
the tax for payments in August.
Employees who work for tips - If you received $20 or more in tips during September, report them
to your employer. You can use Form 4070.
Individuals - If you have an automatic six month extension to file your income tax return for
2007, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Partnerships - File a 2007 calendar year return(Form 1065). This due date applies only if you were
given an additional six month extension. Provide each partner with a copy of Schedule K-1(Form 1065) or
a substitute K-1.
Electing Large Partnerships - File a 2007 calendar year return(Form 1065-B). This due date applies
only if you were given an additional six month extension. See March 15 for the due date for furnishing the
Schedules K-1 to the partners.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for
payments in September.
Employers - Social Security, Medicare, and withheld income tax. If the montly deposit rule applies,
deposit the tax for payments in September.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the third
quarter of 2008. Deposit any undeposited tax. (If your tax liability is less than $2,500, you
can pay it in full with a timely filed return). If you deposited the tax for the quarter in full
and on time, you have until November 12th to file the return.
Employers - Federal Unemployment Tax. Deposit the tax owed through September if more than $500.
Employers - Income Tax Withholding. Ask employees whose withholding allowances will be different
in 2009 to fill out a new Form W-4.
Employers - Earned Income Credit. Ask each eligible employee who wants to receive advance payments
of earned income credit during the year 2009 to fill out a Form W-5. A new Form W-5 must be filled
out each year before payments are made.
Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the third
quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.
Employees who work for tips - If you received $20 or more in tips during April, report them to your
employer. You can use Form 4070.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments
in October.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies,
deposit the tax for payments in October.
Employees who work for tips - If you received $20 or more in tips during November, report them
to your employer. You can use Form 4070.
Corporations - Deposit the fourth installment of estimated income tax for 2007. A worksheet, Form
1120-W, is available to help you estimate your tax for the year.
Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies,
deposit the tax for payments in November.
Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for
payments in November.