2008 Calendar of Events

DUE DATES FOR FISCAL YEAR ENDS	Trusts/Estates Return and Schedule K-1 Due 15^th Day of 4^th Month After Year Form 1041 End Date; Extension Due 6 Months After Original Due Date; No 2^nd Extension Available Partnerships Return and Schedule K-1Due 15^th Day of 4^th Month After Year-Form 1065 End Date; Extension Due 6 Months After Original Due Date; No 2^nd Extension Available (S)Corporations Return and K-1 Statements Due 15^th Day of 3^rd Month Form 1120/1120S After Year End Date; Extension Due 6 Months After Original Due Date; No 2^nd Extension Available. Non-Profits Due 15^th Day of 5^th Month After Year End Date; Form 990 Extended Return Due 3 Months After Original Due Date; Employee Benefit Due Last Day of 7^th Month After Plan Year-End Date Plans – Form 5500
January 10	Employees Who Work For Tips: If you received $20 or more in tips during December, report them to your employer using Form 4070, Employee’s Report of Tips to Employer
January 16	Employment Taxes: FIT & FICA Deposit Due for Monthly Filers Individual; Estate/Trust; Farmers/Fishermen: 2006 Estimated Tax, 4^th Installment Due Employees Wishing to Claim Exemption from Withholding for 2006: Deadline for Filing 2006 Form W-4
January 31	Individuals & Estates/Trusts Who Owed but Did Not Pay Estimated Tax Installment on January 15: Deadline for Filing 2006 Tax Return and Payment of Taxes Due to Avoid Penalties on Installment Payment Employment Taxes: Deadline for Filing the Following 4^th Quarter 2006 Reports: Form 941 (FICA and Federal Withholding Tax) Form 940 Federal Unemployment Tax Texas Workforce Commission Quarterly Report Agricultural Employers Only - Form 943 (FICA and Federal Withholding Tax) Form W-2 Due to Employee’s Form 1099 Due to Recipients
February 12	Employees Who Work For Tips: If you received $20 or more in tips during January, report them to your employer using Form 4070, Employee’s Report of Tips to Employer.
February 15	Employment Taxes: FIT & FICA Deposit Due for Monthly Filers Individuals Claiming Exemption from Withholding: Deadline to File New Form W-4 to Continue Exemption from Withholding for 2007.
February 28	Employment Taxes: *2006 Form W-3 with W-2s, Copy A, Due to Social Security Administration (or Request Extension) *2006 Form 1096 with Form 1099, Copy A, Due to IRS (or Request Extension) *2006 Form 8027 to Report Tip Income Due to IRS Electronic Filers see April 2 Due Date for the 3 Reports Listed Above
March 1	Farmers/Fishermen Who Owed but Did Not Pay Estimated Tax Installment on January 15: Deadline for Filing 2006 Tax Return and Payment of Taxes Due to Avoid Penalties on Installment Payment
March 10	Employees Who Work For Tips: If you received $20 or more in tips during February, report them to your employer using Form 4070, Employee’s Report of Tips to Employer
March 15	Employment Taxes: FIT & FICA Deposit Due for Monthly Filers Corporations (Calendar Year End Date): Deadline for Filing Form 1120 Corporate Tax Return (or Request Extension) S Corporation (Calendar Year End Date): Deadline for Filing Form 1120S S-Corporation Tax Return (or Request Extension). Schedule K-1 Due to Shareholders. S Corporation Election: Deadline for Filing Form 2553, Election by a Small Business Corporation, Application for S Corporation for 2007 Electing Large Partnership: Schedule K-1 Due to Partners
April 2	Electronic Filers: Due Date to File Form W-3/W-2, Form 1096/1099 and Form 8027 See February 28 Due Date Details
April 10	Employees Who Work For Tips: If you received $20 or more in tips during March, report them to your employer using Form 4070, Employee’s Report of Tips to Employer
April 16	NOTE: EXTENSIONS ON TAX RETURNS DUE APRIL 16 ARE AUTOMATICALLY GOOD FOR 6 MONTHS. THERE WILL BE NO REQUIREMENT TO FILE A 2^ND EXTENSION. Employment Taxes: FIT & FICA Deposit Due for Monthly Filers Individuals: Deadline for Filing Form 1040 Tax Return* (or Request Extension); 2007 Estimated Tax, 1^st Installment Due; Contributions to IRA for 2006 Must be Made by This Date *US Citizens/Residents living or working or on military duty outside the U.S. and Puerto Rico have until June 15 to file Individual Tax Returns. Estate/Trust: Deadline for Filing Form 1041 Tax Return (or Request Extension); 2007 Estimated Tax, 1^st Installment Due Partnerships: Deadline for Filing Form 1065 Tax Return (or Request Extension); Schedule K-1 Due to Partners Corporation: 2007 Estimated Tax, 1^st Installment Due
April 30	Employment Taxes: 1^st Qtr Texas Workforce Commission Quarterly Report Due Employment Taxes: The Following 1^st Qtr Reports Are Due *Form 940 Federal Unemployment Tax Deposit *Form 941 FICA and Federal Withholding Tax