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2008 Tax Calendar for Businesses and Exempt Organizations
To help make sure you don’t miss any important 2008 deadlines, we’ve provided this summary of when various tax-related forms, payments and other actions are due. Please review it and let us know if you have any questions about the deadlines or would like assistance in meeting them.
| Date | Deadline for |
|---|---|
| January 31 | Businesses: Providing Form 1099 to recipients of any 2007 interest, dividend or reportable miscellaneous income payments. |
| Employers: Providing 2007 Form W-2 to employees and reporting income tax withholding and FICA taxes for fourth quarter 2007 (Form 941) and filing annual return of federal unemployment taxes (Form 940 or 940-EZ) and paying any tax due. | |
| February 28 | Businesses: Filing Form 1099 for interest, dividends and miscellaneous payments made during 2007. |
| February 29 | Employers: Filing Form W-2 (Copy A) and transmittal Form W-3 with Social Security Administration. (Electronic filers can defer filing to March 31.) |
| March 17 | Corporations: Filing 2007 income tax return (Form 1120, 1120-A or 1120-S) or filing automatic six-month extension (Form 7004), and paying any tax due. |
| March 31 | Employers: Electronically filing Forms 1098, 1099 and W-2G. |
| April 15 | Household employers: Filing Schedule H (Form 1040) if wages paid equal $1,500 or more. |
| Calendar-year partnerships: Filing income tax return for 2007 (Form 1065) or requesting automatic six-month extension (Form 7004). | |
| Calendar-year corporations: Paying first installment of 2008 estimated income taxes. | |
| April 30 | Employers: Reporting income tax withholding and FICA taxes for first quarter 2008 (Form 941), and paying any tax due. |
| May 15 | Exempt organizations: Filing 2007 calendar year information returns (Forms 990, 990-EZ, 990-PF and 990-T), and paying any tax due. |
| June 16 | Calendar-year corporations: Paying second installment of 2008 estimated income taxes. |
| July 31 | Employers: Filing calendar-year retirement plan report (Forms 5500 or 5500EZ) or requesting an extension. |
| Employers: Reporting income tax withholding and FICA taxes for second quarter 2008 (Form 941), and paying any tax due. | |
| September 15 | Calendar-year corporations: Paying third installment of 2008 estimated income taxes. |
| Calendar-year corporations: Filing 2007 income tax return (Form 1120, 1120-A or 1120-S) and paying any tax, interest and penalties due if automatic six-month extension was filed. | |
| October 15 | Calendar-year partnerships: Filing income tax return for 2007 (Form 1065) if automatic six-month extension was filed. |
| October 31 | Employers: Reporting income tax withholding and FICA taxes for the third quarter 2008 (Form 941), and paying any tax due. |
| December 15 | Calendar-year corporations: Paying fourth installment of 2008 estimated income taxes. |
| December 31 | Employers: Establishing a retirement plan (other than a SEP) for 2008. |
