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Tax Calendars for 2008, Publication 509 (10/2007)

Introduction

Table 1. Useful Publications

Comments and suggestions

Tax questions

Ordering forms and publications

Background Information for Using the Tax Calendars

Tax deposits

EFTPS

Deposit coupons

Saturday, Sunday, or legal holiday

Statewide holidays

Federal holidays

Penalties

Use of private delivery services

General Tax Calendar

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Fiscal-Year Taxpayers

Individuals

Form 1040

Partnerships

Form 1065

Corporations and S Corporations

Estimated tax payments

Form 2553

Employer's Tax Calendar

Forms you may need

Extended due dates

First Quarter

During January

All employers

Second Quarter

Third Quarter

Fourth Quarter

Excise Tax Calendar

Forms you may need

Adjustments for Saturday, Sunday, or legal holidays

Regular method taxes

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Table 2. Due Dates for Deposit of Taxes for 2008 Under the Semiweekly Rule

How To Get Tax Help

Contacting your Taxpayer Advocate

Free tax services

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.

Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

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.

1. A section on how to use the tax calendars.

2. Three tax calendars:

   1. General,

   2. Employer's, and

   3. Excise.

3. A table showing the semiweekly deposit due dates for 2008.

• You do not have to figure the due dates yourself.

• You can file or pay 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

• Estate taxes.

• Gift taxes.

• Trusts.

• Exempt organizations.

• Certain types of corporations.

• Foreign partnerships.

Comments and suggestions

We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address:

Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Tax questions

If you have a tax question, visit www.irs.gov or call 1-800-829-4933. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications

Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address shown under How To Get Tax Help in the back of this publication.

Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

• 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 2008 if you deposited more than $200,000 in federal depository taxes in 2006 or you had to make electronic deposits in 2007. If you first meet the $200,000 threshold in 2007, you must begin depositing using EFTPS in 2009. 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 (business) or 1-800-316-6541 (individual).

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 federal 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 2008 are listed below.

• January 1— New Year's Day

• January 21— Birthday of Martin Luther King, Jr.

• February 18— Washington's Birthday

• April 16— District of Columbia Emancipa-
  tion Day

• May 26— Memorial Day

• July 4— Independence Day

• September 1— Labor Day

• October 13— Columbus Day

• November 11— Veterans' Day

• November 27— 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 2008 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.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

Employees 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.

Individuals. Make a payment of your estimated tax for 2007 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 2007 estimated tax. However, you do not have to make this payment if you file your 2007 return (Form 1040) and pay any tax due by January 31, 2008.

Farmers and fishermen. Pay your estimated tax for 2007 using Form 1040-ES. You have until April 15 to file your 2007 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2007 return and pay any tax due by March 3, 2008, to avoid an estimated tax penalty.

Individuals who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2007 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 15.

All businesses. Give annual information statements to recipients of certain payments you made during 2007. 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 2007 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.

Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

Individuals. 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.

All businesses. File information returns (Form 1099) for certain payments you made during 2007. 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 2007 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 March 31. The due date for giving the recipient these forms remains January 31.

Farmers and fishermen. File your 2007 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2007 estimated tax by January 15, 2008.

Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

Corporations. File a 2007 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, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.

S corporations. File a 2007 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 2008. If Form 2553 is filed late, S treatment will begin with calendar year 2009.

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 17 following the close of the partnership's tax year. The due date of March 17 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

Electronic 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.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

Individuals. File a 2007 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 2007 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 2006 or 2007 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 2008 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2008 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

Partnerships. File a 2007 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 2007 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 17 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 2008. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

Individuals. 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 15. 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 2008 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 2008. For more information, see Publication 505.

Corporations. Deposit the second installment of estimated income tax for 2008. 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.

Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

Individuals. Make a payment of your 2008 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 2008. For more information, see Publication 505.

Corporations. File a 2007 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 17.

S corporations. File a 2007 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 17. 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 2008. 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.

Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

Individuals. If you have an automatic 6-month extension to file your income tax return for 2007, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Partnerships. File a 2007 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 2007 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 17 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

Corporations. Deposit the fourth installment of estimated income tax for 2008. 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.

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

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.

1. 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.

2. 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 or household employees.

3. 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.

4. 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.

5. 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.

   1. Backup withholding.

   2. Withholding on pensions, annuities, IRAs, and gambling winnings.

   3. 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, 944, or 945, you have an additional 10 days to file that form. If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next banking day instead of the date shown in Table 2.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

During January

All employers

Give your employees their copies of Form W-2 for 2007 by January 31, 2008. 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 (or Formulario W-5(SP), its Spanish version) for 2008.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2007.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2007.

All employers. Give your employees their copies of Form W-2 for 2007. 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 2007 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 or pay any undeposited tax under the accuracy of deposit rules. 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 11 to file the return.

Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2007. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $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 11 to file the return.

Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2007. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2007 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return.

Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2007. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 11 to file the return.

Federal unemployment tax. File Form 940 for 2007. 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 11 to file the return.

Nonpayroll taxes. File Form 945 to report income tax withheld for 2007 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 2007. 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 2007. 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 2007. 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 2007. 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. 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.

All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2007, but did not give you a new Form W-4 (or Formulario W-4(SP), its Spanish version) to continue the exemption this year.

Payers 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 2007. If you file Forms W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. 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 2007. If you file Forms W-2 electronically, your due date for filing them with the SSA will be extended to March 31. 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 March 31.

Social 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.

Electronic filing of Forms W-2. File copies of all the Forms W-2 you issued for 2007. This due date applies only if you electronically file. Otherwise, see February 29. 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 2007. 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 2007. This due date applies only if you electronically file (not by magnetic media). Otherwise, see February 29.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

Social 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 2007 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 2006 or 2007 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2008. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 12 to file the return.

Federal unemployment tax. Deposit the tax owed through March if more than $500.

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.

Social 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.

Social 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.

Social 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.

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2008. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 11 to file the return.

Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2008 but less than $2,500 for the second quarter.

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 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.

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.

Social 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.

Social 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.

Social 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.

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2008. Deposit or pay any undeposited tax under the accuracy of deposit rules. 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 10 to file the return.

Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2008 but less than $2,500 for the third quarter.

Federal unemployment tax. Deposit the tax owed through September if more than $500.

Income tax withholding. Ask employees whose withholding allowances will be different in 2009 to fill out a new Form W-4 or Formulario W-4(SP). The 2009 revision of Form W-4 will be available on the IRS website by mid-December.

Earned income credit. Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2009 to fill out a Form W-5 or Formulario W-5(SP). A new Form W-5 or Formulario W-5(SP) must be filled out each year before any payments are made. The 2009 revision of Form W-5 will be available on the IRS website by mid-December.

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.

Social 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.

Social 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. References to Form 2290 also apply to Formulario 2290(SP) and Formulaire 2290(FR), its Spanish and French versions.

Forms you may need

The following is a list and description of the excise tax forms you may need.

1. 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.

2. 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.

   1. Communications and air transportation taxes.

   2. Fuel taxes.

   3. Retail tax.

   4. Ship passenger tax.

   5. Manufacturers taxes.

3. 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.

4. 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.

Communications 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 2007.

Regular method taxes. Deposit the tax for the last 16 days of December 2007.

Communications 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 2007.

Regular method taxes. Deposit the tax for the first 15 days of January.

Form 720 taxes. File Form 720 for the fourth quarter of 2007.

Wagering tax. File Form 730 and pay the tax on wagers accepted during December 2007.

Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in December 2007.

Communications 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.

Regular method taxes. Deposit the tax for the last 16 days of January.

Communications 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.

Wagering 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.

Regular method taxes. Deposit the tax for the first 15 days of February.

Communications 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.

Regular method taxes. Deposit the tax for the last 14 days of February.

Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 14 days of February.

Regular method taxes. Deposit the tax for the first 15 days of March.

Wagering 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.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

Communications 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.

Regular method taxes. Deposit the tax for the last 16 days of March.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of April.

Form 720 taxes. File Form 720 for the first quarter of 2008.

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.

Communications 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.

Regular method taxes. Deposit the tax for the last 15 days of April.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of May.

Wagering 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.

Communications 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.

Regular method taxes. Deposit the tax for the last 16 days of May.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of June.

Wagering 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, 2008.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

Occupational excise taxes. File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.

Communications 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.

Regular method taxes. Deposit the tax for the last 15 days of June.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of July.

Form 720 taxes. File Form 720 for the second quarter of 2008.

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.

Communications 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.

Regular method taxes. Deposit the tax for the last 16 days of July.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of August.

Heavy 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.

Communications 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.

Regular method taxes. Deposit the tax for the last 16 days of August.

Communications 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.

Regular 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.

Wagering 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.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

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 11 (September 12 if required to make deposits using EFTPS) and ending September 15.

Regular 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.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days in October.

Form 720 taxes. File Form 720 for the third quarter of 2008.

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.

Communications 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.

Regular method taxes. Deposit the tax for the last 16 days of October.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of November.

Wagering 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.

Communications 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.

Regular method taxes. Deposit the tax for the last 15 days of November.

Communications 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.

Regular method taxes. Deposit the tax for the first 15 days of December.

Wagering 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 2008 Under the Semiweekly Rule

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Taxpayer Advocacy Panel (TAP). The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to
www.improveirs.org. Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office.

Free tax services

To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

• E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

• Check the status of your 2007 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

• Download forms, instructions, and publications.

• Order IRS products online.

• Research your tax questions online.

• Search publications online by topic or keyword.

• View Internal Revenue Bulletins (IRBs) published in the last few years.

• Figure your withholding allowances using the withholding calculator online at
  www.irs.gov/individuals.

• Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant.

• Sign up to receive local and national tax news by email.

• Get information on starting and operating a small business.

• Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

• Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

• Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

• TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

• TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

• Refund information. To check the status of your 2007 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

• Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

• Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Department of the Treasury
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

• Current-year forms, instructions, and publications.

• Prior-year forms, instructions, and publications.

• Bonus: Historical Tax Products DVD - Ships with the final release.

• Tax Map: an electronic research tool and finding aid.

• Tax law frequently asked questions.

• Tax Topics from the IRS telephone response system.

• Fill-in, print, and save features for most tax forms.

• Internal Revenue Bulletins.

• Toll-free and email technical support.

• The CD which is released twice during the year.
  - The first release will ship the beginning of January 2008.
  - The final release will ship the beginning of March 2008.

Purchase the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change.

• Helpful information, such as how to prepare a business plan, find financing for your business, and much more.

• All the business tax forms, instructions, and publications needed to successfully manage a business.

• Tax law changes for 2007.

• Tax Map: an electronic research tool and finding aid.

• Web links to various government agencies, business associations, and IRS organizations.

• “Rate the Product” survey—your opportunity to suggest changes for future editions.

• A site map of the CD to help you navigate the pages of the CD with ease.

• An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

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.

Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

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