Tax Calendar: 2008 Due Dates
Here are the principal 2008 tax due dates. The effect of Saturdays, Sundays, and federal (but not state) holidays has been taken into account.There may be due dates not listed here, that apply specifically to your situation. Please double check with Hawthorne & Co. to ensure that your tax needs are taken care of.

JANUARY 2008

January 15, 2008. Individuals.
Make a payment of your estimated tax for 2007, if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS. This is the final installment date for 2007 estimated tax. However, you don't have to make this payment if you file your 2007 return (Form 1040) and pay any tax due by Jan. 31, 2008.

January 15, 2008. Farmers and fishermen.
Pay your estimated tax for 2007 using Form 1040-ES or pay by credit card or by EFTPS. You can then file your 2007 income tax return (Form 1040) by Apr. 15. If you don't pay at this time, your 2007 return will be due February 29, 2008.

January 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

January 31, 2008. Washington employers.
File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

January 31, 2008. Washington Businesses.
If on Quarterly or Annual filing status, file and pay your Washington State Combined Excise Tax Return.

January 31, 2008. All employers.
Give your employees their copies of Form W-2 for 2007. File and pay balance of 2007 Federal Employment Tax using IRS forms 940 and 941.

January 31, 2008. All businesses (including rental property owners).
Give an annual information statement to recipients of certain payments you made during 2007. (You can use a copy of the appropriate Form 1099).

January 31, 2008. Individuals.
File your income tax return (Form 1040) for 2007 if you didn't pay your last installment of estimated tax by Jan. 15. Filing your return now prevents any penalty for late payment of the last installment.

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February 15, 2008. Individuals.
If you claimed exemption from income tax withholding for 2007 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.

February 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

February 29, 2008. All businesses (including rental property owners).
File an information return (Form 1099) with IRS for certain payments you made during 2007. There are different versions of Form 1099 for different types of payments. Use a separate Form 1096 to summarize and transmit each separate version. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is Mar. 31, 2008.

February 29, 2008. All employers.
File Form W-3 along with Copy A of all the Form W-2 s you issued for 2007. The due date for electronic filers is Mar. 31, 2008.

February 29, 2008. Large food and beverage establishment employers.
File Form 8027 to report tip income and allocated tips. Use Form 8027-T to summarize and transmit Form 8027 if you have more than one establishment. The due date for electronic filers is Mar. 31, 2008.

February 29, 2008. Farmers and fishermen.
File your 2007 income tax return (Form 1040) and pay any tax due. However, you have until Apr. 15, if you paid your 2007 estimated tax by Jan. 15, 2008.

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March 17, 2008. C corporations and S corporations.
File a 2007 calendar year income tax return (Form 1120, Form 1120-A or Form 1120S) and pay any tax still due. If you want an automatic six-month extension, file Form 7004 and deposit what you estimate you owe.

March 17, 2008. S elections.
File Form 2553 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 (unless IRS determines there was reasonable cause for failure to file on time).

March 17, 2008. Electing large partnerships.
Provide each partner with a copy of Schedule K-1 of Form 1065-B.

March 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

March 31, 2008. Electronic filers of information returns.
File 2007 information returns listed under Feb. 29 (e.g., Form 1099s, Form W-2s, etc.), which is the due date for non-electronic filers.

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April 15, 2008. Individuals.
File an income tax return for 2007 (Form 1040, Form 1040A, or Form 1040EZ), and pay any tax due. Taxpayers who can't make payments should request (on Form 9465) an agreement to pay in installments. If you want an automatic six-month extension to file, file Form 4868 and estimate your tax or pay by credit card. Then file Form 1040 or Form 1040A by Oct. 15.  A U.S. citizen or resident whose tax home or abode is outside the U.S. and Puerto Rico and a U.S. citizen or resident in military or naval service on duty outside the U.S. and Puerto Rico get automatic two-month extensions, see June 16, below.  See Publication 3, Armed Forces Tax Guide.

If you paid cash wages of $1,500 or more in 2007 to a household employee you must file Schedule H with your income tax return (Form 1040) and report any employment taxes and withheld income taxes for those employees.

April 15, 2008. Individuals.
Contributions to an IRA for 2007 must be made by this date.

April 15, 2008. Individuals.
If you aren't paying your 2008 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2008 estimated tax by this date. Use Form 1040-ES or pay by credit card or by EFTPS.

April 15, 2008. Partnerships.
File a 2007 calendar year return (Form 1065) and provide each partner with a copy of Schedule K-1. For an automatic six-month extension, file Form 7004.

April 15, 2008. Trusts and estates.
File a 2007 calendar year return (Form 1041) and provide each beneficiary with a copy of Schedule K-1. For an automatic six-month extension, file Form 7004.

April 15, 2008. Corporations.
Calendar year corporations, deposit the first installment of estimated income tax for 2008.

April 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

April 30, 2008. Washington Businesses.
File Personal Property Tax Affidavit with appropriate county.

April 30, 2008. Washington employers.
File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

April 30, 2008. Washington Businesses.
If on Quarterly filing status, file and pay your Washington State Combined Excise Tax Return.

April 30, 2008. Washington Property Owners.
Pay 1st half 2008 Real and Personal property tax to appropriate county.

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May 15, 2008. Non-Profit Organizations.
File a 2007 calendar year return (Form 990 or 990T). For an automatic three-month extension, file Form 8868. If an additional 3-month extension is needed, file Form 2758.

May 26, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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June 16, 2008. Individuals.
If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file your 2007 Form 1040 and pay any tax, interest and penalties due. Otherwise, see April 15, above. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Make the second installment payment of your 2008 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS.

June 16, 2008. Corporations.
Calendar year corporations, deposit the second installment of estimated income tax for 2007.

June 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

July 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

July 31, 2008. All employers.
If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or Form 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.

July 31, 2008. Washington employers.
File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

July 31, 2008. Washington Businesses.
If on Quarterly filing status, file and pay your Washington State Combined Excise Tax Return.

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August 15, 2008. Non-Profit Organizations.
File a 2007 calendar year income tax return if you were given an automatic 3-month extension.

August 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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September 15, 2008. Individuals.
Make the third installment payment of your 2008 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS.

September 15, 2008. C corporations and S corporations.
File a 2007 calendar year income tax return (Form 1120 or Form 1120-A, or Form 1120S) and pay any tax due if you were given an automatic six-month extension.

September 15, 2008. Corporations.
Calendar year corporations, deposit the third installment of estimated income tax for 2008.

September 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

October 15, 2008. Individuals.
If you were granted an automatic six-month extension to file your income tax return for 2007, file Form 1040 and pay any tax, interest, and penalties due.

October 15, 2008. Partnerships, Trusts and Estates.
File a 2007 calendar year income tax return if you were granted an automatic six-month extension.

October 27, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

October 31, 2008. Washington employers.
File and pay Federal and State employment taxes to IRS, Washington Employment Security Department and Department of Labor and Industries.

October 31, 2008. Washington Businesses.
If on Quarterly filing status, file and pay your Washington State Combined Excise Tax Return.

October 31, 2008. Washington Property Owners.
Pay 2nd half Real and Personal property tax to appropriate county.

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During November 2008. Income tax withholding.
Request employees whose withholding exemptions will be different in 2009 to fill out a new Form W-4.

During November 2008. Earned income credit.
Request each eligible employee who wants to receive advance payments of the earned income credit during 2008 to fill out a new Form W-5.

November 25, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

December 15, 2008. Corporations.
Calendar year corporations, deposit the fourth installment of estimated income tax for 2008.

December 26, 2008. Washington Businesses.
If on Monthly filing status, file and pay your Washington State Combined Excise Tax Return.

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