Tax Calendar: Federal Due Dates

Individuals

January 15

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.

January 31

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.

February 15

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.

April 15

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 US 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.

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 IRS Publication 505.

Household Employers. If you paid cash wages of $1500 or more in 2007 to a household employee, you must file Schedule H. If you are required to file a federal income tax retun (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 IRS Publication 926.

June 16

If you are a US 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 IRS Publication 3, Armed Forces' Tax Guide.

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 IRS Publication 505.

September 15

Make as 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 IRS Publication 505.

October 15

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.