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General Tax calendar 2008

March 17th
Corporations. File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic 6-month Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.

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), Shareholder’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.

March 31st
Electronic filing of Forms 1098, 1099, and W-2G. File Forms 1098, 1099, and 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 remains January 31.

Second Quarter

April 15th
Individuals. File a 2007 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-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 or over the Internet. Then, file Form 1040, 1040A, or 1040EZ by October 15.

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. For more information, see Publication 505.

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.

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, Deductions, Credits, etc. or a substitute Schedule K-1. If you want an automatic 6-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 15.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

May 15th
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

June 16th
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 enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2008. For more information, see Publication 505.

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.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Third Quarter

July 15th
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

August 15th
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

September 15th
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. For more information, see Publication 505.

Corporations. File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise see March 17.

Deposit the third installment of estimated income tax for 2008. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

S corporations. File a 2007 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you time requested an automatic 6-month extension. Otherwise, see March 17. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

Fourth Quarter

October 15th
Individuals. If you have an automatic 6-month extension to file your income tax return for 2007, file Form 1040, 1040A, 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 6-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

November 17th
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

December 15th
Corporations. Deposit the fourth installment of estimated income tax for 2008. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.