|
September 2007 |
| |
 |
|
September 10 |
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. |
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|
|
September 17 |
Individuals.
Make a payment of your 2007 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 2007. |
| |
|
| |
Corporations.
File a 2006 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 6-month extension.
Otherwise, see March 15. |
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|
| |
S corporations.
File a 2006 calendar year income tax return (Form 1120S) and
pay any tax due. This due date applies only if you timely
requested an automatic 6-month extension. Otherwise, see
March 15. Provide each shareholder with a copy of Schedule
K-1 (Form 1120S) or a substitute Schedule K-1. |
| |
|
| |
Corporations.
Deposit the third installment of estimated income tax for
2007. A worksheet, Form 1120-W, is available to help you
make an estimate of your tax for the year. |
| |
|
| |
Employers - Non-payroll withholding. If the monthly
deposit rule applies, deposit the tax for payments in
August. |
| |
|
| |
Employers -
Social security, Medicare, and withheld income tax. If the
monthly deposit rule applies, deposit the tax for payments
in August. |
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|
|
October 2007 |
| |
|
|
October 10 |
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. |
| |
|
|
October 15 |
Individuals. If you have an automatic 6-month
extension to file your income tax return for 2006, file Form
1040, 1040A, or 1040EZ and pay any tax, interest, and
penalties due. |
| |
|
| |
Partnerships.
File a 2006 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 K-1. |
| |
|
| |
Electing large
partnerships. File a 2006 calendar year return (Form
1065-B). This due date applies only if you were given an
additional 6-month extension. See March 15 for the due date
for furnishing the Schedules K-1 to the partners. |
| |
|
| |
Employers - Non-payroll withholding. If the monthly
deposit rule applies, deposit the tax for payments in
September. |
| |
|
| |
Employers -
Social security, Medicare, and withheld income tax. If the
monthly deposit rule applies, deposit the tax for payments
in September. |
| |
|
| |
|
|
October 31 |
Employers Social Security, Medicare, and withheld
income tax. File form 941 for the third 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 November 12 to file the return. |
| |
|
|
|
Employers Federal Unemployment Tax. Deposit the tax
owed through September if more than $500. |
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|
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November 2007 |
| |
|
| |
Employers Income Tax Withholding. Ask employees whose
withholding allowances will be different in 2008 to fill out
a new Form W-4. |
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|
| |
Employers Earned Income Credit. Ask each eligible
employee who wants to receive advance payments of earned
income credit during the year 2008 to fill out a Form W-5. A
new Form W-5 must be filled out each year before payments
are made. |
| |
|
|
November 13 |
Employers Social Security, Medicare, and withheld
income tax. File form 941 for the third 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 April, report them to your employer. You
can use Form 4070. |
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| |
|
|
November 15 |
Employers - Non-payroll 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. |
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|
|
December 2007 |
| |
|
|
December 10 |
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. |
| |
|
|
December 17 |
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 Non-payroll withholding - If the monthly
deposit rule applies, deposit the tax for payments in
November. |
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|
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January 2008 |
| |
|
|
|
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. |
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|
|
January 1 |
Employers - Stop advance payments of the earned
income credit for any employee who did not give you a new
Form W-5 for 2008. |
| |
|
|
January 10 |
Employees 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. |
| |
|
|
January 15 |
Employers - Social Security, Medicare and 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 - Non-payroll Withholding If the monthly
deposit rule applies, deposit the tax for payments in
December 2007. |
| |
|
|
January 31 |
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 11 to file the return. |
| |
|
| |
Employers -
Social security, Medicare, and withheld income tax. File
Form 941 for the fourth 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 February 11 to file the return. |
| |
|
| |
Employers -
Non-payroll taxes. File Form 945 to report income tax
withheld for 2007 on all non-payroll 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 11 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 31 prevents any penalty for late
payment of last installment. |
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|
| |
All Businesses - Give annual information statements
to recipients of 1099 payments made during 2007. |
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|
|
February 2008 |
| |
|
|
February 11 |
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 -
Non-payroll taxes. File Form 945 to report income tax
withheld for 2007 on all non-payroll 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. |
| |
|
|
February 15 |
Employers -
Social security, Medicare, and withheld income tax. If the
monthly deposit rule applies, deposit the tax for payments
in January. |
| |
|
| |
Employers - Non-payroll 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. |
| |
|
|
February 28 |
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 separate 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, or W-2G electronically (not by magnetic
media), your due date for filing them with the IRS will be
extended to March 31. The due date for giving the recipient
these forms will still be January 31. |
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|
| |
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 March
31. The due date for giving the recipient these forms will
still be January 31. |
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|
|
March 2008 |
| |
|
|
March 12 |
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. |
| |
|
|
March 17 |
Employers - Non-payroll 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
6-month extension of time to file the return, file Form 7004
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,
Credits, Deductions, 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. |
| |
|
| |
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 15 following the close of
the partnership's tax year. The due date of March 15 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. |
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|
|
March 31 |
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 31.
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. |
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|
|
April 2008 |
| |
|
|
April 10
|
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. |
| |
|
|
April 15 |
Individuals. File an income tax return for 2007 (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 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 15. |
| |
|
| |
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
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. |
| |
|
| |
Electing large
partnerships. File a 2007 calendar year return (Form
1065-B). If you want an automatic 6-month extension of time
to file the return, file Form 7004. Then file Form 1065-B by
October 15. 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 - Non-payroll 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. |
| |
|
|
April 30 |
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 quarter in full
and on time, you have until May 10 to file the return. |
| |
|
|
|
Employers Federal Unemployment Tax. Deposit the tax
owed through March if more than $500. |
| |
|
|
May 2008 |
| |
 |
|
May 12 |
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. |
| |
|
|
May 15 |
Employers - Non-payroll 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. |
| |
|
|
June 2008 |
| |
|
|
June 10 |
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. |
| |
|
|
June 16 |
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 15.
If you want additional time to file your return, file Form
4868 to obtain 4 additional months to file. Then file Form
1040 by October 15.
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 - Non-payroll 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. |
| |
|
|
July 2008 |
| |
|
|
July 10 |
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. |
| |
|
|
July 15 |
Employers - Non-payroll 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. |
| |
|
|
July 31 |
Employers Social Security, Medicare, and withheld
income tax. File form 941 for the second 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 August 10 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. |
| |
|
|
August 2008 |
| |
|
|
August 11 |
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. |
| |
|
|
August 15 |
Employers - Non-payroll withholding. If the monthly
deposit rule applies, deposit the tax for payments in July. |
| |
|
| |
Employers -
Social security, Medicare, and withheld income tax. If the
monthly deposit rule applies, deposit the tax for payments
in July. |
