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2007 Tax Calendar Due Dates

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Calendar Year Taxpayers

January 16, 2007

Final installment of 2006 Individual Estimated Tax payments are due (Form 1040-ES)

January, 20 2007

Texas Sales and Use Tax Report for monthly, quarterly and yearly filers

January 31, 2007

Employers – Mail Form W-2 to employees.
Businesses – Mail Form 1098 & Form 1099 to recipients for certain payments made during 2006.
Employers – 4th Quarter Payroll Tax Return. Form 941
Employers – Employers Yearly Unemployment Tax Return. Form 940 / 940EZ and Texas Form C-3
Employers – File Form 945 for income tax withheld on non payroll items in 2006

February 28, 2007

Employers - File original W-2s and W-3s for 2006 with the Social Security Administration.
Businesses - File original Form 1098 / 1099 and Form 1096 Transmittal with the IRS.

March 15, 2007

Due date for calendar year C corporations Form 1120
Due date for calendar year S corporations Form 1120S

S Corporation Election – Form 2553, Election by a Small Business Corporation, for calendar year corporations electing to be treated as an S corporation for 2006.

April 16, 2007

Individuals - 2006 individual income tax returns are due. Form 1040, 1040A & 1040 EZ

First installment of 2007 Individual Estimated Tax payments are due. (Form 1040-ES)

First installment of 2007 Corporate Estimated Income Tax

Partnership tax returns are due. Form 1065 U.S. Return of Partnership Income

Trust tax returns are due. Form 1041 U.S. Income Tax Return for Estates and Trusts

April, 30 2007

Employers – 1st Quarter Payroll Tax Return. Form 941
Employers – 1st Quarter Texas Unemployment Quarterly Report Form C-3
Employers – FUTA Deposit if more than $500 is owed

May 15, 2007

Form 990, Return for Organizations Exempt from Income Tax, is due for calendar year nonprofit organizations.

Texas Franchise Tax Report Form 05-146

June 15, 2007

Second installment of 2007 Individual Estimated Tax payments are due. (Form 1040-ES)

Second installment of 2007 Corporate Estimated Income Tax

July 16, 2007

Partnership tax returns are due if extended April 16, 2007 with Form 8736. Form 1065 U.S. Return of Partnership Income

Trust tax returns are due if extended April 16, 2007 with Form 8736. Form 1041 U.S. Income Tax Return for Estates and Trusts


July 31, 2007

Form 5500, 5500-EZ, return for employee benefit plans due to IRS.
Employers – 2nd Quarter Payroll Tax Return. Form 941
Employers – 2nd Quarter Texas Unemployment Quarterly Report Form C-3
Employers – FUTA Deposit if more than $500 is owed


September 17, 2007

Calendar year corporate income tax returns that were extended on March 15, 2007 are now due. Form 1120 & Form 1120S

Third installment of 2007 Individual Estimated Tax payments are due. (Form 1040-ES)

Third installment of 2007 Corporate Estimated Income Tax


October 15, 2007

Individual tax returns due for individuals that received an additional extension on August 16, 2007.

Partnership tax returns are due if extended July 16, 2007 with Form 8800. Form 1065 U.S. Return of Partnership Income

Trust tax returns are due if extended July 16, 2007 with Form 8800. Form 1041 U.S. Income Tax Return for Estates and Trusts

October 31, 2007

Employers – 3rd Quarter Payroll Tax Return. Form 941
Employers – 3rd Quarter Texas Unemployment Quarterly Report Form C-3
Employers – FUTA Deposit if more than $500 is owed

December 17, 2007

Fourth installment of 2007 Corporate Estimated Income Tax payments

January 15, 2008

Fourth installment of 2007 Individual Estimated Tax Payments are due. (Form 1040-ES)

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Fiscal Year Taxpayers

Individuals – Form 1040 U.S. Individual Income Tax Return is due on the 15th day of the 4th month after the end of the tax year.

Partnerships – Form 1065 U.S. Return of Partnership Income is due on the 15th day of the 4th month after the end of the partnerships tax year.

C Corporations – Form 1120 U.S. Corporation Income Tax Return is due on the 15th day of the 3rd month after the end of the corporation’s tax year.

S Corporations – Form 1120S U.S. Income Tax Return for An S Corporation is due on the 15th day of the 3rd month after the end of the corporation’s tax year.

S Corporation Election – Form 2553, Election by a Small Business Corporation, is due by the 15th day of the third month of the first tax year to which the election will apply.


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