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Tax
Due Dates -
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| August 2007 |
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| August 10 |
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.
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| 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. |
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| September 2007 |
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| 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.
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 |
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| 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. |
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| October 16 |
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. |
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| 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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| November 2007 |
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| November 13 |
Employers Income Tax Withholding. Ask employees whose withholding allowances will be different in 2008 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 2008 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 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. |
| 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 |
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| 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. |
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| 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. |
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