IMPORTANT 2008 FEDERAL TAX DATES Download this info as a .pdf Note: Any action listed below which falls on a Saturday, Sunday or banking holiday is due on the next banking day. January 15, 2008 Individuals Deposit fourth installment of estimated income tax for 2007, accompanied by Form 1040-ES. Corporations and S-corporations (years ending October 31, 2007) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due February 15, 2008, April 15, 2008, July 15, 2008 and October 15, 2008, of your tax for the next fiscal year. If extended, the return will be due July 15, 2008. Trusts Deposit fourth installment of estimated tax for 2007, accompanied by Form 1041-ES. January 31, 2008 Employers Give employees their copies of Wage & Tax Statements, Form W-2, and suppliers Form 1099 for 2007. File Annual Return of Withheld Federal Income Tax, Form 945, to report income tax withheld for 2007 on all non-payroll items, including backup withholding and withholding on pensions, annuities, gambling winnings and payments of Indian gaming profits to tribal members. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) File Employer's Quarterly Federal Tax Return, Form 941, for the fourth quarter of 2007. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay when the return is filed.) Also file and pay any state taxes. File Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 940 or 940-EZ for 2007. If your un-deposited tax is less than $100, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. February 15, 2008 Corporations and S-corporations (years ending November 30, 2007) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due March 17, 2008, May 15, 2008, August 15, 2008 and November 17, 2008, of your tax for the next fiscal year. If extended, the return will be due August 15, 2008. February 29, 2008 Employers File Transmittal of Income and Tax Statements, Form W-3, and related Wage and Tax Statements, Forms W-2, with the Social Security Administration. File Annual Summary and Transmittal of U.S. Information Returns, Form 1096, and related Forms 1099 and 1098 with IRS. March 17, 2008 Corporations and S-corporations (years ending December 31, 2007) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due April 15, 2008, June 16, 2008, September 15, 2008 and December 15, 2008, of your tax for the next fiscal year. If extended, the return will be due September 15, 2008. April 15, 2008 Individuals Deposit first installment of estimated income tax for 2008, accompanied by Estimated Tax for Individuals, Form 1040-ES. File U.S. Individual Income Tax Return, Form 1040, or application for extension of time to file, for 2007 with IRS and pay any tax due. Trusts Deposit first installment of estimated tax for 2008, accompanied by Estimated Income Tax for Fiduciaries, Form 1041-ES. File U.S. Income Tax Return for Estates and Trusts, Form 1041, or file an application for extension of time to file, for 2007 with IRS and pay any tax due. Partnerships File U.S. Partnership Return of Income, Form 1065, or application for extension of time to file, for 2007 with IRS. Corporations and S-corporations (years ending January 31, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due May 15, 2008, July 15, 2008, October 15, 2008 and January 15, 2009, of your tax for the next fiscal year. If extended, the return will be due October 15, 2008. April 30, 2008 Employers File Employers Quarterly Federal Tax Return, Form 941 for the first quarter of 2008. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) Also file and pay any state taxes. May 15, 2008 Texas Annual Margin Tax File your 2008 State of Texas Annual Margin Tax Report and pay any tax due or file an application for extension of time. Exempt Organizations File Return of Organization Exempt from Income Tax, Form 990, or file an application for extension of time to file, for 2007, with the IRS. Corporations and S-corporations (years ending February 29, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due June 16, 2008, August 15, 2008, November 17, 2008 and February 16, 2009, of your tax for the next fiscal year. If extended, the return will be due November 17, 2008. June 16, 2008 Individuals Deposit second installment of estimated income tax for 2008, accompanied by Form 1040-ES. Trusts Deposit second installment of estimated tax for 2008, accompanied by Form 1041-ES. Corporations and S-corporations (years ending March 31, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due July 15, 2008, September 15, 2008, December 15, 2008 and March 16, 2009, of your tax for the next fiscal year. If extended, the return will be due December 15, 2008. July 15, 2008 Corporations and S-corporations (years ending April 30, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due August 15, 2008, October 15, 2008, January 15, 2009 and April 15, 2009, of your tax for the next fiscal year. If extended, the return will be due January 15, 2009. July 31, 2008 Employers File Employer's Quarterly Federal Tax Return, Form 941, for the second quarter of 2008. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) Also file and pay any state taxes. Pension and Profit Sharing Plans File Return/Report of Employee Benefit Plan, Form 5500-C/R, or apply for extension for time to file, for calendar year 2007 with IRS. August 15, 2008 Corporations and S-corporations (years ending May 31, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due September 15, 2008, November 17, 2008, February 16, 2009 and May 15, 2009, of your tax for the next fiscal year. If extended, the return will be due February 16, 2009. September 15, 2008 Individuals Deposit third installment of estimated income tax for 2008, accompanied by Form 1040-ES, Estimated Income Tax for Individuals. Corporations and S-corporations (years ending June 30, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due October 15, 2008, December 15, 2008, March 16, 2009 and June 15, 2009, of your tax for the next fiscal year. If extended, the return will be due March 16, 2009. Trusts Deposit third installment of estimated tax for 2008, accompanied by Form 1041-ES. October 15, 2008 Individuals If extended, file U.S. Individual Income Tax Return, Form 1040, for 2007 with IRS and pay any tax, penalty and interest due. Partnerships If extended, file U.S. Partnership Return of Income, Form 1065, for 2007 with IRS. Trusts If extended, file U.S. Income Tax Return for Estates and Trusts, Form 1041, for 2007 with IRS and pay any tax, penalty and interest due. Employers If extended, file Annual Return/Report of Employee Benefit Plan, Form 5500, for 2007. Corporations and S-corporations (years ending July 31, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due November 17, 2008, January 15, 2009, April 15, 2009 and July 15, 2009, of your tax for the next fiscal year. If extended, the return will be due April 15, 2009. October 31, 2008 Employers File Employer's Quarterly Federal Tax Return, Form 941 for the third quarter of 2008. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall, you can pay it when the return is filed.) Also file and pay any state taxes. November 17, 2008 Corporations and S-corporations (years ending August 31, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due December 15, 2008, February 16, 2009, May 15, 2009 and August 17, 2009, of your tax for the next fiscal year. If extended the return will be due May 15, 2009. Texas Annual Margin Tax If extended, file your 2008 Texas Annual Margin Tax Report. December 15, 2008 Corporations and S-corporations (years ending September 30, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due January 15, 2009, March 16, 2009, June 15, 2009 and September 15, 2009, of your tax for the next fiscal year. If extended, the return will be due June 15, 2009. January 15, 2009 Individuals Deposit fourth installment of estimated income tax for 2008, accompanied by Form 1040-ES. Corporations and S-corporations (years ending October 31, 2008) File U.S. Corporation Income Tax Return, Form 1120, or U.S. Income Tax Return for an S Corporation, Form 1120S, or an application for extension of time to file, and pay the balance of the income tax, if any. A worksheet, Form 1120-W, is available to help you determine estimates, which will be due February 16, 2009, April 15, 2009, July 15, 2009 and October 15, 2009, of your tax for the next fiscal year. If extended, the return will be due July 15, 2009. Trusts Deposit fourth installment of estimated tax for 2008, accompanied by Form 1041-ES. January 31, 2009 Employers Give employees their copies of Wage & Tax Statements, Form W-2 and suppliers Form 1099 for 2008. File Annual Return of Withheld Federal Income Tax, Form 945, to report income tax withheld for 2008 on all non-payroll items, including backup withholding and withholding on pensions, annuities, gambling winnings and payments of Indian gaming profits to tribal members. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall in prior payments, you can pay it when the return is filed.) File Employer's Quarterly Federal Tax Return, Form 941, for the fourth quarter of 2008. Deposit any un-deposited tax. (If the total is less than $2,500 and not a shortfall in prior payments, you can pay it when the return is filed.) Also file and pay any state taxes. File Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 940 or 940-EZ for 2008. If your un-deposited tax is less than $100, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it.
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