| January |
| 16th |
Pay fourth quarter estimated tax payment for preceding year. If you miss this deadline, you may avoid a penalty by filing your final return for 2006 and paying the balance of your 2006 tax by January 31, 2007 (March 1, 2007 for farmers and fishermen). |
| 31st |
If you have employees (including household employees), provide them with Form W-2. If you are an employee, you should be receiving these forms. If you do not have yours by mid-February, contact your employer. |
| 31st |
Provide recipients with their copy of Form 1099 if you have paid interest, dividends or reportable miscellaneous income. If you are a recipient, you should be receiving these forms. If you do not have yours by mid-February contact the payer. |
| 31st |
If you did not pay owed estimated tax on January 16, file your personal income tax return and pay tax due to avoid penalties for underpaying estimated taxes. |
| 31st |
If you're an employer, report income tax withholding and FICA taxes for the last quarter of 2007 (use Form 941) and file annual return of federal unemployment taxes (use Form 940). If taxes are fully deposited on time, filings can be deferred to February 12. |
| February |
| 12th |
File deferred Forms 940, 941 (See January 31) |
| 15th |
File Form W-4 to claim exemption from withholding. |
| 28th |
File any required Forms 1099 for interest, dividends and miscellaneous payments described under January 31 (electronic filers can defer filing W-2s to April 2). |
| 28th |
If you are an employer, file Forms W-2(Copies A)and transmittal Form W-3 with
the Social Security Administration (electronic filers can defer filing to April 2). |
| March |
| 1st |
File your personal income tax return to avoid penalties for underpaying estimated taxes if you are a farmer and fisherman. |
| 15th |
File calendar year corporate returns (use Form 1120, 1120-A or 1120S) or file for an automatic six-month extension (use Form 7004). |
| April |
| 2nd |
Electronic filers file Forms W-2 and 1099 |
| 16th |
File your personal tax return (Form 1040, Form 1040A or 1040EZ) or file for an automatic four-month extension (use Form 4868). |
| 16th |
Household employers who paid wages of $1,500 or more in 2006 file Schedule H (Form 1040). |
| 16th |
File income tax returns for calendar-year partnerships (use Form 1065) or request an automatic three-month extension (use Form 8736). |
| 16th |
File income tax returns for calendar-year trusts and estates (use Form 1041) or file for an automatic three-month extension for trusts (use Form 8736). [Estates seeking an extension must submit an application on Form 2758 in time for it to be processed by the filing date. The application should state the period of extension needed.] |
| 16th |
Pay the first estimated tax payment for individuals (use Form 1040-ES). |
| 16th |
Deposit the first estimated tax payment for calendar year corporations. |
| 16th |
This is the deadline for making contributions to IRAs or Roth IRAs for 2006. This is also the deadline to open these accounts for 2006. |
| 16th |
If you are required to file a state tax return, it is probably due -- but check with your state to be certain. Many states automatically extend the filing time to those who have filed for a federal extension. |
| 30th |
If you're an employer, report income tax withholding and FICA taxes for the first quarter of 2007 (use Form 941). If taxes are fully deposited on time, filing Form 941 can be deferred to May 10. |
| May |
| 10th |
File deferred Form 941 (see April 30) |
| 15th |
Due date for information returns of calendar year exempt organizations (Forms 990, 990-EZ, 990-PF and 990-T). |
| June |
| 15th |
File your individual tax return if you were living outside of the United States, or file for a 2-month extension (use Form 4868). |
| 15th |
Pay the second estimated tax payment for individuals (use Form 1040-ES). |
| 15th |
Deposit the second estimated tax payment for calendar year corporations. |
| July |
| 15th |
File calendar year partnership and trust returns (use Form 1065 or Form 1041, respectively) for which an extension was obtained. Partnerships and trusts can file for a further 3-month extension (file Form 8800). |
| 31st |
File information returns of calendar-year retirement plans such as Keogh plans (Form 5500, 5500EZ). |
| 31st |
If you're an employer, report income tax withholding and FICA taxes for the second quarter of 2007 (use Form 941). If taxes are fully deposited on time, filing Form 941 can be deferred to August 10. |
| August |
| 10th |
File deferred Forms 941 (See July 31) |
| September |
| 17th |
Pay the third estimated tax payment for individuals (use Form 1040-ES). |
| 17th |
Deposit
80% of the amount otherwise due as the third estimated tax payment for calendar
year corporations. |
| 17th |
File extended calendar-year corporation returns (use Form 1120, 1120-A or 1120S). |
| 17th |
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. |
| 15th |
Corporations, deposit the third installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
| October |
| 1st |
Deposit balance of the amount otherwise due as the third estimated tax payment for calendar year corporations. |
| 15th |
File your individual tax return (use Form 1040) if you have a second extension. |
| 15th |
File a calendar-year partnership or trust return (use Form 1065 or Form 1041, respectively) if you have a second extension. |
| 31st |
If you're an employer, report income tax withholding and FICA taxes for the third quarter of 2007 (use Form 941). If taxes are fully deposited on time, filing Form 941 can be deferred to November 10. |
| November |
| 10th |
File deferred Form 941 (see October 31) |
| December |
| 17th |
Pay the fourth estimated tax payment (for calendar-year corporations). |
