Introduction
A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.
Filing tax forms.
Paying taxes.
Taking other actions required by federal tax law.
A section on how to use the tax calendars.
Three tax calendars:
General,
Employer's, and
Excise.
A table showing the semiweekly deposit due dates for 2007.
You do not have to figure the due dates yourself.
You can file timely and avoid penalties.
You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.
You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar.
Table 1. Useful Publications
| IF you are... | THEN you may need... |
| An employer | • Publication 15, (Circular E), Employer's Tax Guide. • Publication 15-A, Employer's Supplemental Tax Guide. • Publication 15-B, Employer's Tax Guide to Fringe Benefits. • Publication 926, Household Employer's Tax Guide. |
| A farmer | • Publication 51, (Circular A), Agricultural Employer's Tax Guide. • Publication 225, Farmer's Tax Guide. |
| An individual | • Publication 505, Tax Withholding and Estimated Tax. |
| Required to pay excise taxes | • Publication 510, Excise Taxes for 2007. |
Estate taxes.
Gift taxes.
Trusts.
Exempt organizations.
Certain types of corporations.
Foreign partnerships.
Background Information for Using the Tax Calendars
The following brief explanations may be helpful to you in using the tax calendars.
IRS e-services make taxes easier. Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.You can e-file your Form 1040, certain business tax returns such as Forms 1120, 1120S, and 1065, Form 940 and 941 employment tax returns, Form 1099, and other information returns. Visit www.irs.gov/efile for more information.
You can pay taxes online or by phone using EFTPS. For detailed information about using this free service, see EFTPS, later.
Tax deposits
Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the instructions for Form 720. Deposits must be made at an authorized financial institution. A deposit received after the due date will be considered timely if you can establish that it was mailed in the United States at least 2 days before the due date. However, deposits of $20,000 or more by a person required to deposit the tax more than once a month must be received by the due date to be timely.
EFTPS
You may have to deposit taxes using EFTPS. You must use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) you incur in 2007 if you deposited more than $200,000 in federal depository taxes in 2005 or you had to make electronic deposits in 2006. If you first meet the $200,000 threshold in 2006, you must begin depositing using EFTPS in 2008. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years. If you must use EFTPS but fail to do so, you may be subject to a 10% penalty. If you are not required to use EFTPS because you did not meet the $200,000 threshold during 1998, or during any subsequent year, then you may voluntarily make your deposits using EFTPS. If you are using EFTPS voluntarily, you will not be subject to the 10% penalty if you make a deposit using a paper coupon. For information about EFTPS, visit www.eftps.gov or see Publication 966, The Secure Way to Pay Your Federal Taxes. You can enroll in EFTPS online or you can call 1-800-555-4477.
Deposit coupons
Each deposit must be accompanied by a federal tax deposit (FTD) coupon, Form 8109, unless you are using EFTPS. The coupons have spaces for indicating the type of tax you are depositing. You must use a separate coupon for each type of tax. For example, if you are depositing both excise taxes and federal unemployment taxes, you must use two coupons. You can get the coupons you need by calling 1-800-829-4933.
Saturday, Sunday, or legal holiday
Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and most legal holidays. But you must make any adjustments for statewide legal holidays. An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.
Statewide holidays
A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.
Federal holidays
Federal legal holidays for 2007 are listed below.
January 1— New Year's Day
January 15— Birthday of Martin Luther King, Jr.
February 19— Washington's Birthday
May 28— Memorial Day
July 4— Independence Day
September 3— Labor Day
October 8— Columbus Day
November 12— Veterans' Day
November 22— Thanksgiving Day
December 25— Christmas Day
Penalties
Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.
Use of private delivery services
You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.
DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30am, DHL Next Day 12:00pm, DHL Next Day 3:00pm, and DHL 2nd Day Service.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
General Tax Calendar
This tax calendar has the due dates for 2007 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar.
Fiscal-year taxpayers. If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.First Quarter
The first quarter of a calendar year is made up of January, February, and March.
January 10Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.
January 16Individuals. Make a payment of your estimated tax for 2006 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2006 estimated tax. However, you do not have to make this payment if you file your 2006 return (Form 1040) and pay any tax due by January 31, 2007.
Farmers and fishermen. Pay your estimated tax for 2006 using Form 1040-ES. You have until April 16 to file your 2006 income tax return (Form 1040). If you do not pay your estimated tax by January 16, you must file your 2006 return and pay any tax due by March 1, 2007, to avoid an estimated tax penalty.
January 31Individuals who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 16, you may choose (but are not required) to file your income tax return (Form 1040) for 2006 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 16.
All businesses. Give annual information statements to recipients of certain payments you made during 2006. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
Dividends and other corporate distributions.
Interest.
Amounts paid in real estate transactions.
Rent.
Royalties.
Amounts paid in broker and barter exchange transactions.
Payments to attorneys.
Payments of Indian gaming profits to tribal members.
Profit-sharing distributions.
Retirement plan distributions.
Original issue discount.
Prizes and awards.
Medical and health care payments.
Debt cancellation (treated as payment to debtor).
Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.
See the 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS.
February 12Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15Individuals. If you claimed exemption from income tax withholding last year 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 28All businesses. File information returns (Form 1099) for certain payments you made during 2006. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms remains January 31.
March 1Farmers and fishermen. File your 2006 income tax return (Form 1040) and pay any tax due. However, you have until April 16 to file if you paid your 2006 estimated tax by January 16, 2007.
March 12Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 15Corporations. File a 2006 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S corporations. File a 2006 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2007. If Form 2553 is filed late, S treatment will begin with calendar year 2008.
Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April 2Electronic filing of Forms 1098, 1099, and W-2G. File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms remains January 31. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.
April 10Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 16Individuals. File a 2006 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then, file Form 1040, 1040A, or 1040EZ by October 15.
Household employers. If you paid cash wages of $1,500 or more in 2006 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2005 or 2006 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
Individuals. If you are not paying your 2007 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2007 estimated tax. Use Form 1040-ES. For more information, see Publication 505.
Partnerships. File a 2006 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then, file Form 1065 by October 15.
Electing large partnerships. File a 2006 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then, file Form 1065-B by October 15. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.
Corporations. Deposit the first installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
May 10Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 11Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 15Individuals. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 16. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.
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 second installment date for estimated tax in 2007. For more information, see Publication 505.
Corporations. Deposit the second installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 10Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August 10Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
September 10Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 17Individuals. 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. For more information, see Publication 505.
Corporations. File a 2006 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties 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 estimate your tax for the year.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 10Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15Individuals. 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 Schedule 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 Schedules K-1 or substitute Schedules K-1 to the partners.
November 13Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 17Corporations. 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.
Fiscal-Year Taxpayers
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.Individuals
Form 1040
This form is due on the 15th day of the 4th month after the end of your tax year. Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
Partnerships
Form 1065
This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Form 1065-B (electing large partnerships). This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.
Corporations and S Corporations
Form 1120 and Form 1120S (or Form 7004). These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.Estimated tax payments
Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
Form 2553
This form is used to choose S corporation treatment. It is due by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.
Employer's Tax Calendar
This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.
Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
Federal unemployment (FUTA) tax you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Publication 15 (Circular E), which gives the deposit rules.
Forms you may need
The following is a list and description of the primary employment tax forms you may need.
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is due 1 month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
Form 941, Employer's QUARTERLY Federal Tax Return. This form is due 1 month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers.
Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. This form is due 1 month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
Form 944, Employer's ANNUAL Federal Tax Return. This form is due 1 month after the calendar year ends. Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.
Form 945, Annual Return of Withheld Federal Income Tax. This form is due 1 month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. Nonpayroll items include the following.
Backup withholding.
Withholding on pensions, annuities, IRAs, and gambling winnings.
Payments of Indian gaming profits to tribal members.
Extended due dates
If you deposit in full and on time the tax you are required to report on Form 940, 941, 943, or 945, you have an additional 10 days to file that form.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates.During January
All employers
Give your employees their copies of Form W-2 for 2006 by January 31, 2007. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31. January 1
Earned income credit. Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2007.
January 16Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2006.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2006.
January 31All employers. Give your employees their copies of Form W-2 for 2006. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
Nonpayroll taxes. File Form 945 to report income tax withheld for 2006 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. 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 year in full and on time, you have until February 12 to file the return.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2006. 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 February 12 to file the return.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2006. 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 year in full and on time, you have until February 12 to file the return.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2006. 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 year in full and on time, you have until February 12 to file the return.
Federal unemployment tax. File Form 940 for 2006. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year in full and on time, you have until February 12 to file the return.
February 12Nonpayroll taxes. File Form 945 to report income tax withheld for 2006 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2006. This due date applies only if you deposited the tax for the quarter in full and on time.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2006. This due date applies only if you deposited the tax for the year in full and on time.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2006. This due date applies only if you deposited the tax for the year in full and on time.
Federal unemployment tax. File Form 940 for 2006. This due date applies only if you deposited the tax for the year in full and on time.
February 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
February 16All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2006, but did not give you a new Form W-4 to continue the exemption this year.
February 28Payers of gambling winnings. File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2006. If you file Forms W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms remains January 31.
All employers. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2006. If you file Forms W-2 electronically, your due date for filing them with the SSA will be extended to April 2. The due date for giving the recipient these forms remains January 31.
Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 2.
March 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April 2Electronic filing of Forms W-2. File Copy A of all the Forms W-2 you issued for 2006. This due date applies only if you electronically file. Otherwise, see February 28. The due date for giving the recipient these forms remains January 31.
Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2006. This due date applies only if you electronically file (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.
Electronic filing of Forms 8027. File Forms 8027 for 2006. This due date applies only if you electronically file (not by magnetic media). Otherwise, see February 28.
April 16Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
Household employers. If you paid cash wages of $1,500 or more in 2006 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2005 or 2006 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
April 30Social security, Medicare, and withheld income tax. File Form 941 for the first 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 May 10 to file the return.
Federal unemployment tax. Deposit the tax owed through March if more than $500.
May 10Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2007. This due date applies only if you deposited the tax for the quarter in full and on time.
May 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
June 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 16Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31Social security, Medicare, and withheld income tax. File Form 941 for the second 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 August 10 to file the return.
Federal unemployment tax. Deposit the tax owed through June if more than $500.
All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2006. 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.
August 10Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2007. This due date applies only if you deposited the tax for the quarter in full and on time.
August 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
September 17Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
October 31Social 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 13 to file the return.
Federal unemployment tax. Deposit the tax owed through September if more than $500.
During NovemberIncome tax withholding. Ask employees whose withholding allowances will be different in 2008 to fill out a new Form W-4.
Earned income credit. Ask each eligible employee who wants to receive advance payments of the 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 any payments are made.
November 13Social 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.
November 15Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
December 17Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
Excise Tax Calendar
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510, Excise Taxes. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information.
Forms you may need
The following is a list and description of the excise tax forms you may need.
Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay an occupational tax on wagering. File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730, later.
Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including the following.
Communications and air transportation taxes.
Fuel taxes.
Retail tax.
Ship passenger tax.
Manufacturers taxes.
Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month. Also, see Form 11-C, earlier.
Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. The tax period begins on July 1 and ends the following June 30. You must pay the full year's tax on all vehicles you have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form 2290.
Adjustments for Saturday, Sunday, or legal holidays
Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule.
For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday.
Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. If the due date falls on a Sunday, the deposit is due on the following Monday.
Regular method taxes
These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
January 2Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November 2006.
Wagering Tax. File Form 730 and pay the tax on wagers accepted during November.
January 10Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of December 2006.
January 12Regular method taxes. Deposit the tax for the last 16 days of December 2006.
January 25Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of December 2006.
January 29Regular method taxes. Deposit the tax for the first 15 days of January.
January 31Form 720 taxes. File Form 720 for the fourth quarter of 2006.
Wagering tax. File Form 730 and pay the tax on wagers accepted during December 2006.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in December 2006.
February 12Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.
February 14Regular method taxes. Deposit the tax for the last 16 days of January.
February 27Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.
February 28Wagering tax. File Form 730 and pay the tax on wagers accepted during January.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in January.
March 1Regular method taxes. Deposit the tax for the first 15 days of February.
March 12Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.
March 14Regular method taxes. Deposit the tax for the last 13 days of February.
March 27Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 13 days of February.
March 29Regular method taxes. Deposit the tax for the first 15 days of March.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April 2Wagering tax. File Form 730 and pay the tax on wagers accepted during February.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in February.
April 11Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.
April 13Regular method taxes. Deposit the tax for the last 16 days of March.
April 25Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.
April 27Regular method taxes. Deposit the tax for the first 15 days of April.
April 30Form 720 taxes. File Form 720 for the first quarter of 2007.
Wagering tax. File Form 730 and pay the tax on wagers accepted during March.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in March.
May 10Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.
May 14Regular method taxes. Deposit the tax for the last 15 days of April.
May 25Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.
May 29Regular method taxes. Deposit the tax for the first 15 days of May.
May 31Wagering tax. File Form 730 and pay the tax on wagers accepted during April.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in April.
June 12Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.
June 14Regular method taxes. Deposit the tax for the last 16 days of May.
June 27Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of May.
June 29Regular method taxes. Deposit the tax for the first 15 days of June.
July 2Wagering tax. File Form 730 and pay the tax on wagers accepted during May.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in May.
Floor stocks tax for ozone-depleting chemicals (IRS No. 20). Deposit the tax for January 1, 2007.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 2Occupational excise taxes. File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.
July 11Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.
July 13Regular method taxes. Deposit the tax for the last 15 days of June.
July 25Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.
July 27Regular method taxes. Deposit the tax for the first 15 days of July.
July 31Form 720 taxes. File Form 720 for the second quarter of 2007.
Wagering tax. File Form 730 and pay the tax on wagers accepted during June.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in June.
August 10Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.
August 14Regular method taxes. Deposit the tax for the last 16 days of July.
August 27Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.
August 29Regular method taxes. Deposit the tax for the first 15 days of August.
August 31Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in July.
Wagering tax. File Form 730 and pay the tax on wagers accepted during July.
September 12Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.
September 14Regular method taxes. Deposit the tax for the last 16 days of August.
September 26Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 28Regular method taxes. Deposit the tax for the first 15 days of September.
Regular method taxes (special September deposit rule). Deposit the tax for the period beginning September 16 and ending September 25. If required to make deposits using EFTPS, deposit the tax for the period beginning September 16 and ending September 26.
Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 10. If required to make deposits using EFTPS, deposit the tax included in amounts billed or tickets sold during the period beginning on September 1 and ending September 11.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 1Wagering tax. File Form 730 and pay the tax on wagers accepted during August.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in August.
October 11Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 11 (September 12 if required to make deposits using EFTPS) and ending September 15.
October 12Regular method taxes (special September deposit rule). Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September.
October 25Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.
October 29Regular method taxes. Deposit the tax for the first 15 days in October.
October 31Form 720 taxes. File Form 720 for the third quarter of 2007.
Wagering tax. File Form 730 and pay the tax on wagers accepted during September.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in September.
November 13Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.
November 14Regular method taxes. Deposit the tax for the last 16 days of October.
November 27Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.
November 29Regular method taxes. Deposit the tax for the first 15 days of November.
November 30Wagering tax. File Form 730 and pay the tax on wagers accepted during October.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in October.
December 12Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.
December 14Regular method taxes. Deposit the tax for the last 15 days of November.
December 27Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.
December 28Regular method taxes. Deposit the tax for the first 15 days of December.
December 31Wagering tax. File Form 730 and pay the tax on wagers accepted during November.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November.
Table 2. Due Dates for Deposit of Taxes for 2007 Under the Semiweekly Rule
| First Quarter: | Second Quarter: | Third Quarter: | Fourth Quarter: | ||||
| Payroll Date | Due Date | Payroll Date | Due Date | Payroll Date | Due Date | Payroll Date | Due Date |
| Jan 1-2 | Jan 5 | Apr 1-3 | Apr 6 | Jul 1-3 | Jul 9 | Oct 1-2 | Oct 5 |
| Jan 3-5 | Jan 10 | Apr 4-6 | Apr 11 | Jul 4-6 | Jul 11 | Oct 3-5 | Oct 11 |
| Jan 6-9 | Jan 12 | Apr 7-10 | Apr 13 | Jul 7-10 | Jul 13 | Oct 6-9 | Oct 12 |
| Jan 10-12 | Jan 18 | Apr 11-13 | Apr 18 | Jul 11-13 | Jul 18 | Oct 10-12 | Oct 17 |
| Jan 13-16 | Jan 19 | Apr 14-17 | Apr 20 | Jul 14-17 | Jul 20 | Oct 13-16 | Oct 19 |
| Jan 17-19 | Jan 24 | Apr 18-20 | Apr 25 | Jul 18-20 | Jul 25 | Oct 17-19 | Oct 24 |
| Jan 20-23 | Jan 26 | Apr 21-24 | Apr 27 | Jul 21-24 | Jul 27 | Oct 20-23 | Oct 26 |
| Jan 24-26 | Jan 31 | Apr 25-27 | May 2 | Jul 25-27 | Aug 1 | Oct 24-26 | Oct 31 |
| Jan 27-30 | Feb 2 | Apr 28-May 1 | May 4 | Jul 28-31 | Aug 3 | Oct 27-30 | Nov 2 |
| Jan 31-Feb 2 | Feb 7 | May 2-4 | May 9 | Aug 1-3 | Aug 8 | Oct 31-Nov 2 | Nov 7 |
| Feb 3-6 | Feb 9 | May 5-8 | May 11 | Aug 4-7 | Aug 10 | Nov 3-6 | Nov 9 |
| Feb 7-9 | Feb 14 | May 9-11 | May 16 | Aug 8-10 | Aug 15 | Nov 7-9 | Nov 15 |
| Feb 10-13 | Feb 16 | May 12-15 | May 18 | Aug 11-14 | Aug 17 | Nov 10-13 | Nov 16 |
| Feb 14-16 | Feb 22 | May 16-18 | May 23 | Aug 15-17 | Aug 22 | Nov 14-16 | Nov 21 |
| Feb 17-20 | Feb 23 | May 19-22 | May 25 | Aug 18-21 | Aug 24 | Nov 17-20 | Nov 26 |
| Feb 21-23 | Feb 28 | May 23-25 | May 31 | Aug 22-24 | Aug 29 | Nov 21-23 | Nov 28 |
| Feb 24-27 | Mar 2 | May 26-29 | Jun 1 | Aug 25-28 | Aug 31 | Nov 24-27 | Nov 30 |
| Feb 28-Mar 2 | Mar 7 | May 30-Jun 1 | Jun 6 | Aug 29-31 | Sep 6 | Nov 28-30 | Dec 5 |
| Mar 3-6 | Mar 9 | Jun 2-5 | Jun 8 | Sep 1-4 | Sep 7 | Dec 1-4 | Dec 7 |
| Mar 7-9 | Mar 14 | Jun 6-8 | Jun 13 | Sep 5-7 | Sep 12 | Dec 5-7 | Dec 12 |
| Mar 10-13 | Mar 16 | Jun 9-12 | Jun 15 | Sep 8-11 | Sep 14 | Dec 8-11 | Dec 14 |
| Mar 14-16 | Mar 21 | Jun 13-15 | Jun 20 | Sep 12-14 | Sep 19 | Dec 12-14 | Dec 19 |
| Mar 17-20 | Mar 23 | Jun 16-19 | Jun 22 | Sep 15-18 | Sep 21 | Dec 15-18 | Dec 21 |
| Mar 21-23 | Mar 28 | Jun 20-22 | Jun 27 | Sep 19-21 | Sep 26 | Dec 19-21 | Dec 27 |
| Mar 24-27 | Mar 30 | Jun 23-26 | Jun 29 | Sep 22-25 | Sep 28 | Dec 22-25 | Dec 28 |
| Mar 28-30 | Apr 4 | Jun 27-29 | Jul 5 | Sep 26-28 | Oct 3 | Dec 26-28 | Jan 3 |
| Mar 31 | Apr 6 | Jun 30 | Jul 9 | Sep 29-30 | Oct 5 | Dec 29-31 | Jan 4 |
| NOTE: This calendar reflects all federal holidays. A state legal holiday delays a due date only if the IRS office where you are required to file is located in that state. |
Publication 509 - Additional Material
Tax Publications for Business Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.
| General Guides | |
| 1 | Your Rights as a Taxpayer |
| 17 | Your Federal Income Tax (For Individuals) |
| 334 | Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) |
| 509 | Tax Calendars for 2007 |
| 553 | Highlights of 2006 Tax Changes |
| 910 | Guide to Free Tax Services |
| Employer's Guides | |
| 15 | (Circular E), Employer's Tax Guide |
| 15-A | Employer's Supplemental Tax Guide |
| 15-B | Employer's Tax Guide to Fringe Benefits |
| 51 | (Circular A), Agricultural Employer's Tax Guide |
| 80 | (Circular SS), Federal Tax Guide For Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands |
| 926 | Household Employer's Tax Guide |
| Specialized Publications | |
| 225 | Farmer's Tax Guide |
| 378 | Fuel Tax Credits and Refunds |
| 463 | Travel, Entertainment, Gift, and Car Expenses |
| 505 | Tax Withholding and Estimated Tax |
| 510 | Excise Taxes for 2007 |
| 515 | Withholding of Tax on Nonresident Aliens and Foreign Entities |
| 517 | Social Security and Other Information for Members of the Clergy and Religious Workers |
| 527 | Residential Rental Property |
| 534 | Depreciating Property Placed in Service Before 1987 |
| 535 | Business Expenses |
| 536 | Net Operating Losses (NOLs) for Individuals, Estates, and Trusts |
| 537 | Installment Sales |
| 538 | Accounting Periods and Methods |
| 541 | Partnerships |
| 542 | Corporations |
| 544 | Sales and Other Dispositions of Assets |
| 551 | Basis of Assets |
| 556 | Examination of Returns, Appeal Rights, and Claims for Refund |
| 560 | Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) |
| 561 | Determining the Value of Donated Property |
| 583 | Starting a Business and Keeping Records |
| 587 | Business Use of Your Home (Including Use by Daycare Providers) |
| 594 | What You Should Know About The IRS Collection Process |
| 595 | Capital Construction Fund for Commercial Fishermen |
| 597 | Information on the United States-Canada Income Tax Treaty |
| 598 | Tax on Unrelated Business Income of Exempt Organizations |
| 686 | Certification for Reduced Tax Rates in Tax Treaty Countries |
| 901 | U.S. Tax Treaties |
| 908 | Bankruptcy Tax Guide |
| 925 | Passive Activity and At-Risk Rules |
| 946 | How To Depreciate Property |
| 947 | Practice Before the IRS and Power of Attorney |
| 954 | Tax Incentives for Distressed Communities |
| 1544 | Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) |
| 1546 | The Taxpayer Advocate Service of the IRS—How to Get Help With Unresolved Tax Problems |
| Spanish Language Publications | |
| 1SP | Derechos del Contribuyente |
| 179 | (Circular PR) Guía Contributiva Federal Para Patronos Puertorriqueños |
| 579SP | Cómo Preparar la Declaración de Impuesto Federal |
| 594SP | Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS |
| 850 | English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service |
| 1544SP | Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) |
Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.
| Form Number and Form Title | |
|---|---|
| W-2 | Wage and Tax Statement |
| W-4 | Employee's Withholding Allowance Certificate |
| 940 | Employer's Annual Federal Unemployment (FUTA) Tax Return |
| 941 | Employer's QUARTERLY Federal Tax Return |
| 944 | Employer's ANNUAL Federal Tax Return |
| 1040 | U.S. Individual Income Tax Return |
| Sch. A & B | Itemized Deductions & Interest and Ordinary Dividends |
| Sch. C | Profit or Loss From Business |
| Sch. C-EZ | Net Profit From Business |
| Sch. D | Capital Gains and Losses |
| Sch. D-1 | Continuation Sheet for Schedule D |
| Sch. E | Supplemental Income and Loss |
| Sch. F | Profit or Loss From Farming |
| Sch. H | Household Employment Taxes |
| Sch. J | Income Averaging for Farmers and Fishermen |
| Sch. R | Credit for the Elderly or the Disabled |
| Sch. SE | Self-Employment Tax |
| 1040-ES | Estimated Tax for Individuals |
| 1040X | Amended U.S. Individual Income Tax Return |
| 1065 | U.S. Return of Partnership Income |
| Sch. D | Capital Gains and Losses |
| Sch. K-1 | Partner's Share of Income, Deductions, Credits, etc. |
| 1120 | U.S. Corporation Income Tax Return |
| 1120-A | U.S. Corporation Short-Form Income Tax Return |
| 1120S | U.S. Income Tax Return for an S Corporation |
| Sch. D | Capital Gains and Losses and Built-In Gains |
| Sch. K-1 | Shareholder's Share of Income, Deductions, Credits, etc. |
| 2106 | Employee Business Expenses |
| 2106-EZ | Unreimbursed Employee Business Expenses |
| 2210 | Underpayment of Estimated Tax by Individuals, Estates, and Trusts |
| 2441 | Child and Dependent Care Expenses |
| 2848 | Power of Attorney and Declaration of Representative |
| 3800 | General Business Credit |
| 3903 | Moving Expenses |
| 4562 | Depreciation and Amortization |
| 4797 | Sales of Business Property |
| 4868 | Application for Automatic Extension of Time To File U.S. Individual Income Tax Return |
| 5329 | Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts |
| 6252 | Installment Sale Income |
| 7004 | Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns |
| 8283 | Noncash Charitable Contributions |
| 8300 | Report of Cash Payments Over $10,000 Received in a Trade or Business |
| 8582 | Passive Activity Loss Limitations |
| 8606 | Nondeductible IRAs |
| 8822 | Change of Address |
| 8829 | Expenses for Business Use of Your Home |
