- Lindsay And Brownell

Corporations
	March 17 Paying first installment of 2008 estimated income taxes. April 15 Paying first installment of 2008 estimated income taxes. June 16 Paying second installment of 2008 estimated income taxes September 15 Paying third installment of 2008 income taxes Filling 2007 income tax return (Form 1120 or 1120-A) and paying any tax, interest and penalties due if automatic six-month extension was filed. December 15 Paying fourth installment of 2008 estimated income taxes.

Employers
	December 31 Establishing a retirement plan (other than a SEP) for 2008. January 31 Providing Form 1099 to recipients of any 2007 interest, dividend or reportable miscellaneous income payments. January 31 Providing 2007 Form W-2 to employees and reporting income tax withholding and FICA taxes for fourth quarter 2007 (Form 941) and filing annual return of federal unemployment taxes (Form 940 or 940-EZ) and paying any tax due. April 30 Reporting income tax withholding and FICA taxes for first quarter 2008 (Form 941), and paying any tax due. July 31 Filing calendar-year retirement plan report (Forms 5500 or 5500EZ) or requesting an extension. Reporting income tax withholding and FICA taxes for second quarter 2008 (Form 941), and paying any tax due. October 31 Reporting income tax withholding and FICA taxes for the third quarter 2008 (Form 941), and paying any tax due. December 31 Establishing a retirement plan (other than a SEP) for 2008.

Exempt Organizations
	May 15 Filing 2007 calender year information returns ( Forms 990, 990-EZ, 990-PF and 990-T) and paying any tax due.

Individuals
	January 15 Paying final installment of 2007 estimated taxes if not paying income tax through withholding (form 1040-ES) April 15 Filing 2007 income tax return (Form 1040, 1040A or 1040EZ) or filing automatic six-month extension (Form 4868), and paying any tax due. April 15 Paying first installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES). April 15 Setting up new IRA for 2007 or making 2007 contributions to existing IRA (even if extension was filed). April 15 Filing 2007 gift tax return (Form 709) or filing automatic six-month extension (Form 8892), and paying any gift tax due. June 16 Paying second installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES). September 15 Paying third installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES). October 15 Filing 2007 income tax return (Form 1040, 1040A or 1040EZ) and paying any tax, interest and penalties due if automatic six-month extension was filed. Filing 2007 gift tax return (Form 709) and paying any tax, interest and penalties due if automatic six-month extension was filed. December 31 Paying fourth installment of 2008 estimated taxes if not paying income tax through withholding (Form 1040-ES) to receive a deduction for the current year.

Partnerships
	April 15 Filing income tax return for 2007 (Form 1065) or requesting automatic six- month extension (Form 7004). October 15 Filing income tax return for 2007 (Form 1065) if automatic six-month extension was filed.

Trusts & Estates
	April 15 Filing income tax return for 2007 calender year (Form 1041) or filing automatic six-month extension (Form 7004), and paying any income tax due. October 15 Filing income tax return for 2007 calender year (Form 1041) and paying any tax, interest and penalties due if automatic six- month extension was filed.