2008 IRS Calendar & Deadlines

March 3, 2008

Farmers and fishermen must file their 2007 return by this date and pay any tax due to avoid penalty. If 4th quarter estimated taxpayment was made by January 15th, 2008, this deadline extends to April 15, 2008.

March 17, 2008

Deadline to file corporate tax return (1120,1120A, and 1120S).

Last day to request automatic 6-month extension.

Deadline to file amendment for corporate returns for tax year 2004 and claim a refund. 2004 Corporate returns filed after this date will not be eligible for a refund.

March 31, 2008

Last day for employers to file electronically file their W-2 and 1099 Statements with the Social Security Administration.

April 15, 2008

2008 Individual Tax Return Deadline

Last day to file on-time (Form 1040, 1040A, 1040EZ) and pay any tax due.

Last day to request extension through Form 4868.

Last day to to file and claim a refund for tax year 2004.

Last day to file a 2004 Amended Return (1040X) and claim a refund.

1st Quarter estimated tax payment due for tax year 2008.

Deadline to file estate, trust or partnership tax returns. Also, last day to file amendment for 2004 estate, trust or partnership tax returns and claim a refund. Amendments for tax year 2004 filed after this date will no longer be eligble for a tax refund.

April 22, 2008

Last day to file with the Rapid Access Loan (RAL) as refund method for 2007 tax returns.

May 15, 2008

Last day to file non-profit organization information returns or to request an extension.

June 16, 2008

2nd quarter estimated tax payment due for 2008 tax year.

Deadine for United States Citizens living abroad to file individual tax returns or request a 4-month extension.

September 15, 2008

3rd quarter estimated tax payments due for 2008 tax year.

October 15, 2008

Last day to file individual tax return (1040, 1040A, 1040EZ) with extension.

Deadline for 2007 tax year E-File. All returns must be signed and mailed after this date.

Final deadline to file trust and partnership tax returns with extension.

Last day for the Fee From Refund as a refund method for 2007 tax return through SBBT.

December 31, 2008

Filing Status/Living Conditions determined on this date for the entire year for the purposes of 2008 individual tax return.